国内目前关于汇兑损益的账务处理 ,不论是工业企业会计制度 ,还是从 1 998年 1月 1日起施行的股份有限公司会计制度 ,都规定将其列入“财务费用”账户 ,在“财务费用”账户中下设“汇兑损益”明细账户进行核算。笔者认为如此处理 ,主要存在两方面的缺陷。1 混淆了汇总损益与财 At present, domestic accounts dealing with foreign exchange gains and losses, whether it is the industrial enterprise accounting system or the company’s accounting system implemented from January 1, 998, are stipulated to be included in the “financial expense” account in the "financial The “Expenses” account has a “Exchange Gain/Loss” detail account. The author believes that there are two main flaws in this approach. 1 Confusing the consolidated profit and loss with the fiscal