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补偿贸易是指由国外厂商提供技术、设备,由国内企业进行生产,然后用生产的产品分期偿还所欠外商价款的一种贸易形式。补偿贸易会计核算,具有明显的特点,主要是:引进技术、设备的价款,作为企业对外负债,按合同规定用补偿项目所生产的产品偿还;引进技术设备和补偿产品按外币计价结算,同时按规定折合率折算为
Compensation trade refers to a form of trade by which foreign companies provide technology and equipment and produce them by domestic enterprises, and then use the products they produce to repay the outstanding foreign loans. Compensation trade accounting, with distinct characteristics, mainly: the introduction of technology, equipment, price, as the external liabilities of enterprises, according to the contract with the compensation for the production of products to repay; the introduction of technical equipment and compensation products denominated in foreign currency settlement, at the same time by The provisions of the conversion rate as