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1、利用“外币资金情况表”分析企业外币资产负债。中外合资企业编制“外币资金情况表(会合工01表附表5)”的作用是集中分析企业外币资金的组成。了解企业外币资金的平衡情况。该表所包含的项目,是按合资企业会计制度规定的“除应登记实际收付的外币金额外,还应按照规定的汇率折合为人民币记帐”的有关项目。包括外币货币资金及外币往来款项,外币长期投资和外币长期负债等项目。分析外币资金的组成。首先是分析外币资产项目的构成,即外币银行存款、外币应收款项以及外币长期投资的数额及其比重。同时应结合年初数观察分析总额、构成及其比重的变动情况及原因。其次是分析外币负债项目的构成,即外币短期银行借款、外币应付款项以及外币长期借款(包括外币长期银行借款)的数额及其比重,同时亦应结合年初数观察分析总额、构成及其比重的变动情况和趋势。
1. Analyze the company’s foreign currency assets and liabilities by using the “Foreign Currency Funds Status Table”. The role of the Sino-foreign equity joint venture in the preparation of the “Foreign Currency Funds Status Table (Annex Table 5 of the “Conciliation Works Form 01”) is to focus on the analysis of the composition of foreign currency funds. Understand the balance of corporate foreign currency funds. The items included in this table are related items in accordance with the “Accounting System for Joint Ventures” that “in addition to the foreign currency that should be registered for actual receipt and payment of foreign currency, it should also be converted to RMB at the stated exchange rate.” Including foreign currency currency funds and foreign currency transactions, foreign currency long-term investment and foreign currency long-term liabilities and other items. Analyze the composition of foreign currency funds. The first is to analyze the composition of foreign currency assets, namely foreign currency bank deposits, foreign currency receivables, and the amount and proportion of foreign currency long-term investments. At the same time, the changes in the total amount, composition, and the proportion thereof should be observed and analyzed in conjunction with the beginning of the year. The second is to analyze the composition of foreign currency liabilities, namely foreign currency short-term bank loans, foreign currency payables and foreign currency long-term borrowings (including foreign currency long-term bank loans) and their proportions. At the same time, they should also analyze and analyze the total amount, composition, and proportion of the foreign currency liabilities at the beginning of the year. Changes and trends.