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xiao yi hui dui sun yi de diao zheng
Author(s): 
Pages: 43
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  汇兑损益银行借款预付账款国外银行进口原材料借入期末余额借记贷记在建工程;
Abstract: 企业若需要进口原材料、零部件或各种先进技术等,在企业本身外币资金有限的情况下,可以向中国银行或国外银行借入长期外币资金。这种长期外币银行借款,是企业长期负债的一种典型形式,在会计处理上要比一般人民币借款复杂,在汇兑损益的调整上也有其特殊之处。例如:某企业从...
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