论文部分内容阅读
按我国会计制度的规定,企业发生外币业务时,一般情况下,应当将所有与外币业务有关的账户,采用业务发生时的汇率或业务发生当期期初的汇率,将外币金额折合为记账本位币金额记账。对各种外币账户的外币余额,期末应当按照期末汇率折合为记账本位币。对于按期末汇率折合的记账本位
According to China’s accounting regulations, when a foreign currency transaction occurs in an enterprise, under normal circumstances, all accounts related to foreign currency transactions should be exchanged at the exchange rate at the time of the occurrence of business or at the beginning of the current period of the business, and the foreign currency amount should be converted into the standard currency for bookkeeping. Amount bookkeeping. The foreign currency balances of various foreign currency accounts shall be converted into the functional currency at the end of the period according to the exchange rate at the end of the period. For the bookkeeping base equivalent to the ending exchange rate