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当前,外汇买卖损益年终决算结转的主要方法有以下几种:(1)在按章计算外汇买卖损益后,将当年外汇买卖收入或损失的净额转入相应的损益科目,外汇买卖科目的本、外币帐上仍保留按当年决算牌价折算的金额;(2)正确计算外汇买卖损益后,将外汇买卖科目本、外币帐上的余额全部转入相应的外汇买卖收入和损失,当年外汇买卖科目无余额;(3)不计算外汇买卖损益,也不结转外汇买卖科目的余额,即使计算外汇买卖损益,也只是用作内部参考,不作帐务处理。 采用上述第一种方法时,当年各币种的外汇买卖损益反映正常,帐务处理方便,但总的外汇买卖损益反映不准确,原因是外汇买卖科目的上年余额转入本年后,对本
At present, the main methods of carrying forward the profit and loss of foreign exchange transactions at the end of the year are as follows: (1) After the profit or loss of foreign exchange trading is calculated in chapters, the net amount of foreign exchange trading income or losses in that year is transferred to the corresponding profit and loss account, and the foreign exchange sale and purchase account The current and foreign currency accounts still retain the amount converted from the current year’s finalized settlement price; (2) After the correct calculation of foreign exchange trading profits and losses, all the balances on the foreign exchange sale book and foreign currency account are transferred to the corresponding foreign exchange trading income and losses. There is no balance in the account; (3) The gains and losses from foreign exchange transactions are not calculated, and the balance of foreign exchange transactions is not carried forward. Even if the profit or loss from foreign exchange transactions is calculated, it is only used as an internal reference and not accounted for. With the above-mentioned first method, the foreign exchange trading gains and losses of each currency in the current year are reflected normally and the accounting treatment is convenient. However, the total foreign exchange trading profits and losses reflect inaccuracy because the balance of the previous year’s foreign exchange trading account is transferred to this year’s