问:中外合营企业各方缴付的外币出资额每年年终是否按年末汇率进行调整? 答:中外合营企业各方缴付的外币出资额,在按现行规定折合人民币并作为实收资本登记入帐以后,对该项实收资本的人民币帐面金额不存在再按年末汇率作调整的问题。财政部在《对贯彻<中外合资经营企业外币业务会计处理的补充规定>中几个问题的答复》的第一条所称,对于合营各方缴付出资额时所投 Q: Are the foreign capital contributions paid by all parties in a Chinese-foreign joint venture adjusted at the year-end exchange rates at the end of each year? A: The amount of foreign capital contributed by all parties in the Sino-foreign joint venture is converted into RMB according to the current regulations and recorded as paid-in capital Later, there is no further adjustment to the RMB book value of the paid-in capital according to the year-end exchange rate. The Ministry of Finance said in Article 1 of the Reply to Several Issues Concerning the Implementation of the Supplementary Provisions on Accounting Treatment of Foreign Currency Business of Sino-Foreign Equity Joint Ventures, that when the parties to the joint venture pay the capital contribution