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我处在支援深圳特区的建设中,除承担市政建设任务外,还承包部分外资工程,用港币结算,增加了外币汇出、汇入、结汇、留成等业务。并在中国银行开了港币帐户和人民币帐户,以划清资金渠道。对于外资工程,我们过去从未接触过,从报价投标到中标,始终存在着人民币和港币两种货币表现形式。以某项工程为例:投标那天,港币与人民币兑换牌价为0.30元,贸易价为0.47元。我们按人民币1,050万元报价,按国家牌价折合应为港币3,500万元,而结果以2,975万元港币中标,两币投标比率为0.353元。虽比国家牌价少525万元港币,但从贸易价的优惠和争取外汇收入的角度来考虑,还是合算的。合同签订以后,内部如何转帐?如何计算成本?如何体现投标价与贸易价之差?如何进行帐务处理?不仅陌生,而且无
In addition to undertaking the tasks of municipal construction, I also contracted some foreign-funded projects and settled them in Hong Kong Dollars. I have increased the business of foreign exchange remittance, import, settlement and retention. And opened a Hong Kong dollar account and a RMB account at the Bank of China to clarify the funding channels. For foreign-funded projects, we have never come into contact with the past, from the tender offer to the successful bidder, there are always two currencies of RMB and Hong Kong currency manifestations. To a project as an example: the tender day, the Hong Kong dollar and the RMB exchange rate of 0.30 yuan, the trade price of 0.47 yuan. We quote RMB10.5 million, equivalent to HK $ 35 million at the national market price. The result is a winning bid of HK $ 29.75 million with a two-currency tender rate of 0.353 yuan. Although the national licensing price less 5.25 million Hong Kong dollars, but from the trade price concessions and for foreign exchange income to consider, or cost-effective. How to calculate the cost? How to reflect the difference between the bid price and the trade price? How to deal with the accounts? Not only unfamiliar, and no