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根据我国现行会计制度规定,在会计期间 (月份、季度、或年度 )终了必须计算汇兑损益,即对于各外币账户的外币期末余额,企业应按照期末市场汇率折算为记账本位币的金额,并将其与记账本位币账户中对应账户的期末余额进行比较,其差额即为本期发生的汇兑损益。关于汇兑损益的?
According to the current accounting system of our country, the exchange gains and losses must be calculated at the end of the accounting period (month, quarter, or year), that is, the amount of the foreign currency of each foreign currency account should be translated into the functional currency according to the market exchange rate at the end of the period Compare it with the closing balance of the corresponding account in the accounting currency account, the difference is the exchange gain / loss incurred in the current period. About foreign exchange gains and losses?