论记帐本位币的选择和变更  

Choice and Change of Account Standard Money

作　　者：汪寿成[1] 张玲[1] 

机构地区：[1]湖北大学商学院,湖北武汉430062

出　　处：《湖北大学学报（哲学社会科学版）》2001年第5期22-25,共4页Journal of Hubei University(Philosophy and Social Science)

摘　　要：记帐本位币的选择和变更对会计核算具有重要的意义。一个企业在选择记帐本位币时应遵循以下原则 :必须以会计信息的相关性、可靠性为归宿 ;必须以企业经营的特点和经营所处的主要货币环境为立足点 ;记帐本位币应与注册资本币尽量一致。记帐本位币变更涉及到两种货币之间的折算 ,应采用现行汇率法。对记帐本位币变更过程中形成的折算损益 ,采用递延法处理是比较恰当的。The choice and change of account standard money is of much significance in business accouting bacause it is concerned with the authenticity and farness of accounting information in enterprises. A range of principles should be followed in the choice of basic monetary unit. First, the relativity and reliability of information should be taken into account. Second, the characteristics of enterprise operation and the main monetary environment should be seen as a foothold. Third, the amount of monetary unit should be kept the same as that of registered capital. The change of account standard money concerns conversions between two types of currency and the current exchange rate mothod should be adopted. Deferred method is considered as appropriate to handle the profits and losses in account standard money conversions.

关 键 词：记帐本位币 现行汇率法 货币计量 选择原则 变更原则 货币变更 货币选择 递延法 注册资本币 折算方法 

分 类 号：F231[经济管理—会计学]