外币会计

加入WTO后我国外币业务会计若干问题的探讨

Discussion About a Few Problems of Foreign Currency Business Accounting After Entering WTO

以外国货币记帐的合营企业，除编制外币的会计报表外，还应另编折合为人民币的会计报表。

A joint venture using a foreign currency as its standard accounting currency shall , in addition to drawing up its accounting statements in that foreign currency , draw up separate accounting statements expressing its accounts in their Renminbi equivalents .

浅议外币业务的会计处理

Accounting Treatment of Foreign Exchange Business

以外币编报会计报表的，应当同时编报外折合为人民币的会计报表。年度收支决算报告表

If accounting statements are prepared in foreign currencies , accounting statements in which the foreign currencies are converted into Renminbi ( RMB ) shall be prepared at the same time . annual statement of receipt and expenditure

完善外币汇兑损益会计与税务处理规范的思考因汇率的差异而发生的汇兑损益，应以实现数为准，作为本年损益列帐。

The Perfection of Profit and Loss Accounting of Currency Exchange and Tax Treatment Losses or gains in remittances resulting from differences in exchange rates shall be recorded as current gains or losses for the year in which they occur .

以外币标价交易的会计和报告；

Accounting and reporting for transactions denominated in foreign currencies ;