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为了加强国营工业企业使用国外借款的会计核算,合理使用国外借款,提高项目投资效益,根据财政部(91)财国债字第096号文件附发的《关于固定资产投资利用国外借款财务管理暂行规定》的有关规定,现对国营工业企业使用国外借款有关会计处理规定如下:一、关于记帐汇率和帐面汇率.国营工业企业对国外借款业务的会计核算,应以人民币为记帐本位币.企业发生外币业务时,应当将有关外币金额折合为人民币记帐,并登记外国货币金额和折合率.外币金额增加时,按记帐汇率折合为人民币记帐;减少时,按帐
In order to strengthen the accounting of state-owned industrial enterprises using foreign loans, make rational use of foreign loans and enhance the investment returns of projects, the Interim Provisions on the Financial Administration of the Utilization of Foreign Loans for Investment in Fixed Assets are attached according to Document No. 096 issued by Ministry of Finance (91) The relevant provisions of the state industrial enterprises are now using foreign loans related to the accounting treatment requirements are as follows: First, on the accounting exchange rate and book exchange rate of state-owned industrial enterprises of foreign borrowing business accounting should be the RMB as the accounting standard currency. When a foreign currency business occurs, the relevant foreign currency amount shall be translated into RMB and registered in the foreign currency amount and the conversion rate. When the foreign currency amount increases, it shall be booked in RMB at the bookkeeping exchange rate; if it is reduced,