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利用企业记账本位币之外的货币进行款项的收付、结算以及计价等的一种经济形式的业务就是外币业务。现阶段,我国企业的外币业务的会计处理方法一般是外币统账制。所谓外币统账制,就是指在产生外币业务的时候,要及时地将其折算为记账本位币并入账。由于外币汇率的变动,外币货币性资产的价值也相应的发生变动,这样就产生了汇兑损益。现行的会计制度对于外币业务的处理还存在一些不足,本文对外币业务汇兑损益会计处理方法进行探讨,并针对会计处理中出现的不足,提出相应的解决措施。
An economic form of business that uses funds other than the functional currency of corporate accounts for the collection and payment of funds, settlement and valuation is the foreign currency business. At this stage, the accounting treatment of foreign currency business in our country is generally in foreign currency. The so-called foreign currency account system, refers to the time in the production of foreign currency business, it should be promptly converted into accounting currency and recorded. Due to the change of foreign exchange rate, the value of foreign currency monetary assets also changes correspondingly, thus resulting in exchange gains and losses. The current accounting system still has some deficiencies in the handling of foreign currency transactions. This article discusses the accounting treatment of foreign exchange gains and losses in exchange for foreign currency transactions, and proposes corresponding solutions to the deficiencies in the accounting treatment.