论文部分内容阅读
会计期末对外币帐户余额进行调整。是外币业务会计处理的一个重要方面,由于企业财务会计定期对外报送的报表是统一以记帐本位币表述的,因此,在财务报表编表日按当日汇率对外币货币性帐户记帐本位币余额进行调整就显得十分重要。这项工作是否及时正确地进行,直接关系到企业资产计价和收益计量的正确性,关系到财务会计信息的正确揭示,因此,无论从理论上还是从实践上看,会计期末对外币货币性帐户记帐本位币额调整的问题都值得认真研究。一、外币货币性帐户性质及其与汇率变动的关系
Foreign currency account balances at the end of the accounting period are adjusted. It is an important aspect of accounting treatment of foreign currency business. Because the statements submitted by enterprises’ financial accounting on a regular basis are unified in the reporting currency, the foreign currency currency account records the currency at the exchange rate of the day on the date of compilation of the financial statements. It is very important to adjust the balance. Whether or not this work is carried out in a timely and correct manner is directly related to the correctness of enterprise asset valuation and income measurement and relates to the correct disclosure of financial accounting information. Therefore, no matter in theory or in practice, the end of the accounting period is the foreign currency monetary account. The issue of adjusting the bookkeeping currency amount deserves serious study. I. The nature of foreign currency monetary accounts and their relationship with changes in exchange rates