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第一章外币业务本章试题主要以客观题目为主,单选题主要涉及日常外币会计业务的折算;多选题主要涉及外币报表折算汇率的选择;计算分析题,主要涉及期末汇兑损益的计算;综合题主要是与“借款费用”章结合的内容。因此要求掌握外币业务发生时的账务处理,包括外币账户的设置、外币兑换业务、外币购销业务、外币借贷业务,接受外币资本投资等账务处理;掌握外币业务期末汇兑损益的计算及其账务处理;掌握我国现行外币会计报表的具体折算方法。考点一:会计核算的折算汇率
The first chapter of the foreign currency business questions in this chapter mainly objective questions, the single topic mainly involves the translation of daily foreign currency accounting business; multiple choice questions mainly related to the exchange rate of foreign currency statements of choice; calculation analysis, mainly involves the calculation of exchange gains and losses at the end of the period; Comprehensive questions mainly with the “borrowing costs” Chapter content. Therefore, it is required to grasp the handling of the accounts when the foreign currency business occurs, including the setting of foreign currency accounts, foreign currency exchange business, foreign currency purchase and sales business, foreign currency loan business and acceptance of foreign currency capital investment. Handling; master our current foreign currency accounting statements of the specific method of conversion. Test point one: accounting exchange rate