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guan yu wai mao qi ye nian chu hui dui sun yi cai wu chu li wen ti de gui ding
Pages: 24
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  汇兑损益收妥结汇中长期信贷出口收汇递延实现利润二至;
Abstract: <正> 关于外贸企业在1994年初汇率变动产生的汇兑损益如何进行财务处理。我部认为,外贸企业按照国家有关跟踪结汇的外汇管理规定执行后,上年末应收外汇帐款除中长期信贷等特殊项目出口收汇外,一般在年度内都已收妥结汇,相应实现汇兑收益,并引起企业足够的现金流入。因此,为了真实核算年度利润,外贸企业年初汇率变动产生
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