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第五讲 中外合营企业外汇业务审计(下)四、中外合营企业外币兑换损益审计汇兑损益是指由于记帐时间的差异,在记录外币业务发生时与结算时所采用的汇率不同而形成的收益或损失。 (一)汇兑损益核算审计汇兑损益分为已结算交易发生的汇兑损益和年末调整外币帐户余额的未结算交易而发生的汇兑损益两类。在已结算交易发生的汇兑损益中,又分为外币资产、外币负债业务发生的汇兑损益和不同货币之间的兑换业务发生的汇兑损益,它们都是已经实现的汇兑损益;期末对外币帐户余额按年末汇率进行调整发生的差
Session 5 Audit of Foreign Exchange Business of Chinese-Foreign Joint Ventures (Part 4) Foreign Exchange Gains and Losses of Chinese-Foreign Joint Ventures Audit foreign exchange gains and losses are gains arising from the difference in accounting time between the recording of foreign currency transactions and the exchange rates used at the time of settlement. Or loss. (1) Exchange Gain and Loss Accounting Audit exchange foreign exchange gains and losses are divided into two categories, exchange gains and losses that have occurred during the settlement transaction and unsettled transactions that adjust balance of foreign currency accounts at the end of the year. The exchange gains and losses that have occurred in the settled transactions are further divided into foreign exchange assets, exchange gains and losses from foreign currency liabilities and exchange gains and losses from exchange operations between different currencies. These are exchange gains and losses that have already been realized; foreign currency account balances at the end of the period Differences due to adjustments at year-end exchange rates