企业若需要进口原材料、零部件或各种先进技术等,在企业本身外币资金有限的情况下,可以向中国银行或国外银行借入长期外币资金。这种长期外币银行借款,是企业长期负债的一种典型形式,在会计处理上要比一般人民币借款复杂,在汇兑损益的调整上也有其特殊之处。例如:某企业从... Enterprises that need to import raw materials, spare parts or various advanced technologies can borrow long-term foreign currency funds from Bank of China or foreign banks if their own foreign currency capital is limited. This kind of long-term foreign currency bank loan, which is a typical form of long-term liabilities of an enterprise, is more complicated in terms of accounting treatment than ordinary RMB loans. It also has its special features in the adjustment of foreign exchange gains and losses. For example: a business from ...