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一、外币业务 （一）基本要求 １．掌握外币业务发生时账务处理，包括外币账户的设置、外币兑换业务、外币购销业务。外币借贷业务，接收外币资本投资等的账务处理 ２．掌握外币业务期末汇兑损益的计算及其账务处理 ３ 掌握我国现行外币会计报表的具体折算方法 ４．了解外币业
First, the foreign currency business (a) the basic requirements Grasp the handling of foreign currency transactions, including the establishment of foreign currency accounts, foreign currency exchange business, foreign currency purchase and sale business. Foreign currency loan business, receipt of foreign currency capital investment, etc. 2. Grasping the calculation of the foreign exchange gains and losses and the treatment of the accounts at the end of the foreign currency business 3 Grasping the specific methods for converting the current foreign currency financial statements 4. Understand foreign currency