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长期以来在实务中,多数公司认为汇兑损益对报表的影响看似不大,处理起来往往十分随意。实际上,汇兑损益的影响却是十分复杂的,对于外币收支较多的公司,处理不当也会导致会计信息比对的严重失误。在国际上,对于外币相关的购销业务在月末调整月底汇率与期初记账汇率之间的汇兑损益时有两种截然不同的观点,即:一笔交易观点和两笔交易观点。本文从这两种观点的含义着手,分别以实例的方式对这两种观点的进行探讨,并分析其利弊。
For a long time in practice, most companies think the impact of foreign exchange gains and losses on the report appears to be small, often very arbitrary. In fact, the impact of foreign exchange gains and losses is very complicated. For companies with large foreign currency receipts and payments, improper handling can lead to serious errors in accounting information. Internationally, there are two distinctly different viewpoints regarding the foreign exchange-related purchase and sale business at the end of the month when it adjusts exchange gains and losses between the exchange rates at the end of the month and the opening bookkeeping rates: one trading view and two trading views. This article starts from the meaning of these two kinds of viewpoints, explores these two kinds of viewpoints respectively by way of example, and analyzes its pros and cons.