在对内搞活,对外开放方针指引下,中外合资、进出口贸易、三来一补等涉外经济活动日益增多。外币结算与汇兑损益的处理,已成为涉外会计一个突出的问题。尤其是几年来世界汇率变化呈上升趋势。我国在汇率政策上也相应经过调整再凋整,这对现行采用记账汇率和账面汇率系属历史汇率范畴的折算方法是相当大的冲击。加上带有自由交易性质的地方外汇调剂市场的出现,老问题未解决,新问题又来了,使会计处理更加复杂化。外汇调剂是我国特定历史条件下采取的一种特殊措施,虽带有自由交易 Under the guidance of the policy of opening up to the outside world and opening to the outside world, foreign-related economic activities such as Sino-foreign joint ventures, import and export trade, and three-year-one-finishment have been increasing. The processing of foreign currency settlement and exchange gains and losses has become a prominent issue in foreign-related accounting. In particular, the world exchange rate has been on the rise for several years. China’s exchange rate policy has also been adjusted accordingly and then withered. This is a considerable impact on the conversion method that currently uses the bookkeeping and book exchange rates as historical exchange rates. With the emergence of a local foreign exchange swap market with the nature of free trade, the old problems have not been solved, and new problems have arisen, further complicating accounting treatment. Foreign exchange adjustment is a special measure taken in China’s specific historical conditions, although with free trade