论文部分内容阅读
财政部、商业部以(91)财会字第13号文对《国营商业会计制度》有关会计处理作如下补充: 一、关于会计科目和帐务处理 (一)增设“239待转调进外汇价差”科目,列入资金占用类。本科目核算企业由外汇调剂中心调进外汇额度支付的人民币价款和手续费。企业调进外汇额度,按实际支付给外汇调剂中心的进价和手续费,增:本科目,减:银行存款。企业用调进的外汇委托外贸进口商品,按实际支付给外贸企业进口商品的全部价款(包括到岸价、关税、运保费等)记帐,增:库存商品等,减:银行存款;同时结转调进外汇价
The Ministry of Finance and the Ministry of Commerce supplement the relevant accounting treatment of “state-owned commercial accounting system” with (91) “Cai Shui Zi No. 13” as follows: I. About accounting subjects and accounting treatment (1) Add “239 Exchange Difference to be Transferred into Foreign Exchange” Subjects, included in the fund occupation category. The subjects accounting enterprises by the foreign exchange swap swap foreign exchange amount paid by the RMB price and handling fees. The enterprise adjusts the foreign exchange quota according to the purchase price and handling fee actually paid to the foreign exchange swap center, and adds: this subject minus: bank deposit. The enterprises entrust the foreign exchange to import foreign trade goods according to the quota, according to the actual payment to the foreign trade enterprises to import the entire price of the goods (including CIF, customs duties, transport premiums, etc.) accounting, increase: inventory of goods, etc., less: bank deposits; Transferred into the foreign exchange rate