完善外币汇兑损益会计与税务处理规范的思考

随着美国次贷危机演变成全球性金融危机，全球金融市场发生了剧烈动荡，各种货币之间的比价（汇率）出现了较大幅度的升值或贬值，尤以澳元兑美元汇率变化为剧。对部分持有澳元资产或承担澳元负债的中国公司而言，汇率剧烈波动对企业业绩的影响，如按现行企业会计准则和企业所得税法的规定进行处理，将直接影响企业财务状况和经营成果的稳定，导致企业所得税收征不合理的情况发生。必须针对汇率剧烈波动对企业业绩影响的特殊情况，完善企业会计准则和修改完善企业所得税征收的实施细则。

The Perfection of Profit and Loss Accounting of Currency Exchange and Tax Treatment

With US sub - prime mortgage crisis becoming the global financial crisis, the global financial market fluctuated violently and the exchange rate increases or decreases in a drastic way, especially the exchange rate of AUD to USD. For the Chinese companies with AUD capital or in debt of AUD, it is irrational to exempt enterprise income tax according to the current enterprise accounting regulations and laws on enterprise income tax. So the enterprise accounting regulations and laws on enterprise income tax should be further perfected aimed at the effect of drastic fluctuation of exchange rate on the performance of enterprises.