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汇兑损益的会计处理是外币业务会计中比较复杂的问题,也是国际会计中争论最多的焦点之一。本文拟从汇兑损益的概念出发,通过对国际上汇兑损益会计处理不同方法的比较,依据相关的会计理论分析,试图结合我国现行会计制度的规定对汇兑损益的会计处理提出一管之见,以期对我国外币业务会计具体准则的制订有所裨益。 一、汇兑损益会计处理方法的比较分析 国际上对外币交易损益的会计处理存在着两种不同的观点——单一交易观点和两项交易观点。在单一交易观点下:交易的发生和
The accounting treatment of exchange gains and losses is a more complicated issue in foreign currency business accounting and one of the most controversial issues in international accounting. Based on the comparison of different methods of accounting for foreign exchange gains and losses and the analysis of relevant accounting theories, this paper attempts to put forward one opinion on the accounting treatment of exchange gains and losses according to the provisions of the current accounting system in our country. It is helpful for the formulation of the specific guidelines for our country’s foreign currency business accounting. I. Comparative Analysis of Accounting Methods for Foreign Exchange Gains and Losses There are two different views on the accounting treatment of foreign currency transactions in the world - the single transaction view and the two transaction views. In a single trading perspective: the occurrence of the transaction