论文部分内容阅读
1983年9月20日国务院发布的《中华人民共和国中外合资经营企业法实施条例》和1985年3月4日财政部发布的《中华人民共和国中外合资经营企业会计制度》都规定,中外合资经营企业合营各方的现金投资应按缴款日当日我国国家外汇管理局公布的外汇牌价折算成人民币或套算成约定的外币,合营企业的外汇存款、外币借款和以外币结算的往来款项都应按照外汇牌价折合人民币记帐。但自产生外币调剂市场后,国家
The “Implementation Regulations of the People’s Republic of China on Sino-Foreign Equity Joint Ventures” promulgated by the State Council on September 20, 1983 and the “Accounting System of Sino-Foreign Equity Joint Ventures of the People’s Republic of China” issued by the Ministry of Finance on March 4, 1985 all stipulated that Sino-Foreign joint ventures The cash investment of each party to the joint venture shall be converted into RMB or set into the agreed foreign currency according to the exchange price announced by the State Administration of Foreign Exchange of the day on which the payment is made. The foreign exchange deposits, foreign currency loans and foreign currency settlement transactions of the joint venture shall be in accordance with Foreign currency exchange rate is equivalent to RMB billing. However, since the creation of a foreign currency swap market, the country