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近年来人民币升值越演越烈,对于我国企业,尤其是采购或销售多以外币结算的外贸企业,如何有效防范汇率风险,降低汇率波动对企业的影响具有重大意义。套期保值是企业规避风险的重要手段之一,签订远期外汇合同来规避外汇风险是企业目前较常用的方式。本文结合新的企业会计准则,以例示形式介绍远期外汇合同套期保值会计的具体账务处理及税务处理。
In recent years, the revaluation of the renminbi has become more and more intense. It is of great significance to Chinese enterprises, especially foreign trade enterprises that purchase or sell more foreign currencies, how to effectively prevent exchange rate risks and reduce the impact of exchange rate fluctuations on the enterprises. Hedging is one of the most important ways for enterprises to avoid risks. Signing forward foreign exchange contracts to avoid foreign exchange risk is the most common way for enterprises to do so now. Based on the new accounting standards, this paper introduces the specific accounting and tax treatment of hedging contracts in forward foreign exchange contracts by way of illustration.