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我国《企业会计准则》第7条明文规定:“会计核算以人民币为记帐本位币。业务收支以外币为主的企业,也可以选定某种外币作为记帐本位币,但编制的会计报表应当折算为人民币反映。”对此,应该认为,企业的记帐本位币只有一种。在一般情况下,它是企业所在国的货币,在我国就是人民币。但也有例外的情况,例如我国外商投资企业所用的记帐本位币可以是人民币,也可以是某种外币。 在以人民币为记帐本位币的企业,所有非人民币业务都是外币业务,应当按一定的汇率折合成记帐本位币
Article 7 of China’s “Accounting Standards for Business Enterprises” expressly states: “Accounting is based on Renminbi as the functional currency. Businesses whose business income and expenditure is mainly in foreign currencies may also choose a certain type of foreign currency as their functional currency, but accounting for the preparation The statement should be translated into RMB.” In this regard, it should be assumed that there is only one kind of company’s standard currency for bookkeeping. In general, it is the currency of the country in which the enterprise is located. In our country, it is the renminbi. However, there are exceptions. For example, the standard currency used by foreign-invested enterprises in China can be either RMB or foreign currency. In an enterprise that uses Renminbi as its functional currency, all non-RMB businesses are foreign currency transactions and should be converted into standard currency at a certain exchange rate.