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Accounting Society of China, accounting for price changes, foreign exchange Symposium on Accounting Issues (continued)

Not a small gap between it brings to the foreign exchange business of the accounting problems, such as investment and export foreign exchange earnings to foreign exchange are accounted at the statutory rate will make foreign investors feel a disadvantage, will produce product cost and profit calculations do not correctly , does not reflect the real financial situation as a result of the difference between the two exchange rates into benefit-tax profits, is in effect the capital of capital taxation and other issues ahead of extraction (2) the use of national official rate of exchange will make many purchases, including, sales virtual loss of outstanding corporate real surplus. For export enterprises, through the foreign exchange swap can influence the amount of profits that year, which is about the amount of tax, resulting in delayed tax, which is an open secret. (3) a foreign-invested enterprises l5 foreign exchange business is basically a spot, swap at market exchange rates accounted for more units appropriate for the yuan and foreign exchange swap rate is still controlled by the State Administration of Foreign Exchange, will not depart from the country foreign exchange management track was. (4) swap market exchange rate closer to the real exchange rate, close to the true value of foreign currency,[link widoczny dla zalogowanych], with foreign exchange transactions at the real exchange rate accounted for, but also in harmony with international accounting standards, is conducive to fair competition among different enterprises. (5) In practice, many foreign business enterprises are prepared two reports, the preparation of the market swap rate based on usage analysis. Some companies even use the exchange rate of the preparation of two sets of accounting records and reports. This shows that in practice the use of market swap rates have real needs. Third, that the beginning of each year can be used mutatis mutandis when the market swap rate applied to establish a fixed exchange rate throughout the year (or so-called standard rate), such as occurred during the relatively large foreign exchange swap rate changes, you can adjust this method is actually also is the foreign exchange swap rate as the benchmark rate, just prior to set a fixed exchange rate, which represents the average price of foreign exchange swap. Fourth,[link widoczny dla zalogowanych], and some comrades that different companies adopt different exchange rate, foreign-funded enterprises and state-owned enterprises may adopt different exchange rates, that is,[link widoczny dla zalogowanych], the national official rate of exchange can be state-owned enterprises, foreign-funded enterprises can use the swap market exchange rate. Fifth, do not cause poor bamboo mat on the exchange rate at former times to ask for a ship in the foreign exchange business accounting and investment on the use of cash or borrowing at the date of conversion of different exchange rate difference will have to deal directly with the preparation period} of the beam will have to adjust the difference, because Lattice and foreign exchange swap debt on the books in different national legal exchange rate, the difference in the conversion will also have the time. The participants in the difference between these different issues on how to deal with a wide range of discussion, we think it reasonable to deal with different exchange rate differences caused by the first method of adjusting for different exchange rate to have more consistent rules. The project should be adjusted on the adjustment can not be adjusted from time to tune, with subjective and arbitrary. Taking into account comparable to the adjustment of the same industry should phase ~ To, the annual adjustment of different diameter should also be consistent if there is no express provision in this regard, companies often depending on the circumstances, be adjusted according to the results of a foreign exchange gain or loss on exchange to make a decision to transfer or not to wither, which often become the foreign-invested enterprises as a means of tax avoidance Taiwan and France, home of the end of fiscal revenue. Arising from changes in exchange rates for the various differences of treatment, the participating comrades that these differences should produce the original, depending on different situations for different treatment. There are four treatment methods: (1) deferred amortization. Amortized over one to five years it normally finish in order to grasp the principle of the short. This would avoid more drastic devaluation of the RMB amounts have been accumulated to achieve an annual exchange gains and losses recognized before, and profits of the fiscal year, the significant impact of rhyme. (2) left to deal with liquidation. That adjustment is not transferred to the profit and loss, but its inclusion in the balance sheet as a deferred item is not apportioned in the dissolution of previous phases of the revenue,[link widoczny dla zalogowanych], after the translation gains and losses occurred in the project were to increase or decrease . ( Cool

write-off schedule, as a current profit and loss business. This approach has the advantage of more accurate reporting period to reflect foreign currency assets and liabilities related to the present value of the yuan, to better reflect the variety of foreign currencies and RMB asked the ratio of book to solve the current exchange rate and the gap is too big contradiction . The disadvantage is that there is no exchange gain or loss realized early distribution, confusion or loss realized and unrealized foreign exchange gains and losses of the boundaries. (4) a dedicated Adjustments will occur at the end of exchange gains and losses as capital adjustments. In addition,[link widoczny dla zalogowanych], some comrades that deal with foreign currency exchange gains and losses are translated using the historical rate method or the current rate method related. If the variation in foreign currency are translated using translation when asked of the law, then the exchange gain or loss is eliminated. (Shanghai University of Finance Zhang Ming write) one of a l6
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