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企业主要是在两种情况下会发生涉及外国货币的经济业务。一是进行了以外币标价的交易;二是向国外投资,创办子公司或联营公司。由于货币计量单位不同,难以进行汇总和比较,因而企业只在进行会计记录和编制财务报表时,需要采用一定的比率将外国货币计量单位换算成本国货币计量单位。通常有如下几种可供选择的换算模式: 1.流动与非流动项目折算模式。这种方法要求流动资产和流动负债按现行汇率来换算,而非流动资产和非流动负债则按历史汇率换算。
The business of an enterprise mainly involves the economic operation involving foreign currency in two situations. One is to conduct transactions denominated in foreign currency; the other is to invest abroad and set up subsidiaries or affiliates. Due to the different units of currency measurement, it is difficult to summarize and compare. Therefore, the enterprises only need to adopt a certain ratio to convert the foreign currency unit of measurement into the national currency unit of measurement during the accounting and preparation of the financial statements. There are usually the following conversion modes available: 1. Flow and non-current project conversion mode. This approach requires that current assets and current liabilities be translated at the prevailing exchange rates, while non-current assets and non-current liabilities are translated at historical rates of exchange.