统借自还主权外债会计核算暂行办法（Interim Measures for the accounting of foreign debts of the Autonomous Region）.docVIP

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统借自还主权外债会计核算暂行办法（Interim Measures for the accounting of foreign debts of the Autonomous Region）.doc

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统借自还主权外债会计核算暂行办法（Interim Measures for the accounting of foreign debts of the Autonomous Region）

统借自还主权外债会计核算暂行办法（Interim Measures for the accounting of foreign debts of the Autonomous Region） The document from the network, is my collection of finishing, if there are omissions, errors, please! Enclosure： The system by the interim self also sovereign debt accounting measures Chapter I General Provisions Article 1 in order to adapt to the sovereign debt has also borrowed from the budget management, regulate the local financial sector has also borrowed from the traditional sovereign debt accounting, according to budget accounting system, international financial organizations and foreign government loans and grants management approach (Ministry of Finance Decree No. thirty-eighth) and the Ministry of Finance on Issuing Commission notice also from the sovereign debt budget management measures on (financial [2010]185), formulated The second approach applies only to the local finance department has also borrowed from the sovereign debt management accounting The system also includes loans borrowed from the sovereign debt of foreign government loans and international financial organizations (hereinafter referred to as loans) The third series has also borrowed from the sovereign debt accounting methods, the accounting period, accounting process and accounting statements according to relevant provisions of the budget accounting system implementation The fourth series has also borrowed from the sovereign debt accounting should be based on the actual business activities on the basis of a true record and reflect the loan borrowing, use and repayment. The fifth series has also borrowed from sovereign debt accounting to functional currency is RMB The occurrence of foreign currency business except the special provisions, according to the exchange rate conversion on the day of the peoples Bank of China announced RMB account Foreign currency exchange business or related foreign exchange transactions, should be based on actual transactions by the bank exchange rate, price or price