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外币业务会计处理是企业在国际贸易中进行外币兑换、折算等事宜的专业程序,对我国国际贸易的增长和经济发展具有重要意义。我国企业的外币业务会计处理中还存在着对外币业务会计处理重要性认识不到位,对记账汇率和外币折算方式的选择不合理,缺乏专业人才等问题,对此本文提出了合理对策,即加强对外币业务会计处理重要性的认识,选择合适的记账汇率和外币折算方式,引进优秀人才等。
The foreign currency accounting is a professional procedure for foreign exchange and conversion in international trade. It is of great significance to the growth of our international trade and economic development. There are still some problems in the accounting treatment of the foreign currency business in our country, such as the lack of recognition of the importance of the accounting treatment of the foreign currency business, the unreasonable choice of the accounting exchange rate and the conversion of the foreign currency, and the lack of professionals. This article puts forward a reasonable countermeasure Strengthen the understanding of the importance of accounting treatment in foreign currency business, select the appropriate accounting exchange rates and foreign currency conversion, the introduction of talent and so on.