国务院于1983年9月20日发布的《中华人民共和国中外合资经营企业法实施条例》第八十六条第三款规定：“因汇率的差异而发生的汇兑损益，应以实现数为准，作为本年损益列帐。记帐汇率变动，有关外币各帐户的帐面余额，均不作调整。”现修改为：“因汇率的差异而发生的折合记帐本位币差额，作为汇兑损益列帐。记帐汇率变动，有关外币各帐户的帐面余额，于年终结帐时，应当按照中国有关法律和财务会计制度的规定进行会计处理。”
本修订自发布之日起施行。
　　CIRCULAR OF THE STATE COUNCIL CONCERNING THE REVISION OF THE THIRDPARAGRAPH OF ARTICLE 86 IN REGULATIONS FOR IMPLEMENTATION OF THE LAW OFTHE PEOPLE'S REPUBLIC OF CHINA ON CHINESE-FOREIGN EQUITY JOINT VENTURES
　　Important Notice： （注意事项）
　　英文本源自中华人民共和国务院法制局编译，中国法制出版社出版的《中华人民共和国涉外法规汇编》（1991年7月版）。
　　当发生歧意时，应以法律法规颁布单位发布的中文原文为准。
　　This English document is coming from "LAWS AND REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" （1991.7）
　　which is compiled by the Brueau of Legislative Affairs of the State Council of the People's Republic of China， and is published by the China Legal System Publishing House. In case of discrepancy， the original version in Chinese shall prevail.
　　Whole Document （法规全文）
　　CIRCULAR OF THE STATE COUNCIL CONCERNING THE REVISION OF THE THIRD PARAGRAPH OF ARTICLE 86 IN REGULATIONS FOR IMPLEMENTATION OF THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON CHINESE-FOREIGN EQUITY JOINT VENTURES（December 21， 1987）
　　The Third Paragraph of Article 86 in "Regulations for Implementation of the Law of the People's Republic of China on Chinese-Foreign Equity Joint Ventures"， promulgated by the State Council on September 20， 1983，provides： "Losses or gains in remittances resulting from differences in exchange rates shall be recorded as current gains or losses for the year in which they occur. No adjustments shall be made to a balance in a foreign currency account as the result of a recorded fluctuation in the exchange rate for such a currency." This paragraph has been revised and now it reads： "The differences， converted into the standard accounting currency and resulting from the fluctuations in foreign exchange rates，shall be recorded as current gains or losses in remittances for the year in which they occur. The surplus appearing in foreign currency accounts as the result of a recorded fluctuation in the exchange rates shall be handled， while settling accounts at the end of the year， by accountants in accordance with the provisions of pertinent Chinese laws and financial and accounting system." The said Circular shall go into effect as of the date of promulgation.