汇兑损益账务处理探析

外币货币性项目,因资产负债表日即期汇率与初始确认时或前一资产负债表日即期汇率不同会产生汇兑差异,而外贸企业产生的外币交易业务的初始计价货币是外国货币,会计记录和反映却要求使用统一的货币计量单位,这样就引发外币的折算问题,即汇兑损益。文章就汇兑损益账务处理进行探析。

On Treatment of Exchange Gains and Losses

Due to differences between the spot exchange rate on the balance sheet date and that upon the initial confirmation or previous balance sheet date,foreign currency monetary items will have exhange difference.Foreign enterprises adopt initial valuation of foreign currency monetary in foreign currency transactions while accounting records are required to use a common currency unit of measurement,which raises the issue of foreign currency translation,the exchange gains and losses.The paper discussed treatment o...