加入WTO后我国外币业务会计若干问题的探讨  

Discussion About a Few Problems of Foreign Currency Business Accounting After Entering WTO

作　　者：杨洪 

机构地区：[1]湖北财经高等专科学校会计系,湖北武汉430077

出　　处：《天津商学院学报》2002年第6期54-55,64,共3页Journal of Tianjin University of Commerce

摘　　要：从我国外币业务中记账本位币的概念及其确定、入账汇率确定和外币报表折算方法选择三个方面分析现行规定中存在的主要问题并提出一些看法。The accession to WTO brings our accounting a great challenge and demands that our accounting standard conform to international practice as quickly as possible. The paper analyzes the main problems in our present stipulations and presents a few views from the standard Currency concept and the determination of keeping accounts in our country, the determination of exchange rate of entering into account book and the choice of convertion methods of report forms of foreign currency.

关 键 词：WTO 外币业务会计 记账本位币 中国 企业 入帐汇率 折算方法 

分 类 号：F275.2[经济管理—企业管理]