| 浅析外币交易核算中汇兑损益核算应注意的几个问题 |
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| 引用本文： | 段悦兰,袁咏平. 浅析外币交易核算中汇兑损益核算应注意的几个问题[J]. 黄冈职业技术学院学报, 2008, 10(1): 87-88 |
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| 作者姓名： | 段悦兰 袁咏平 |
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| 作者单位： | 黄冈职业技术学院,湖北,黄冈,438002 |
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| 摘 要： | 国际贸易和经济合作的迅猛发展给我国企业带来了大量的外币交易业务，这些交易的原始计价单位是外国货币，而会计记录和反映却要求使用统一的货币计量单位，这样就引发外币交易的折算问题。本文就外币交易核算中对汇兑损益核算最容易出错的几个问题进行浅析。
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| 关 键 词： | 外币交易 会计核算 汇兑损益 |
| 文章编号： | 1672-1047(2008)01-0087-02 |
| 修稿时间： | 2008-01-19 |
Brief Analysis of some problems in exchange losing and winning in foreign exchange trade calculation |
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| Duan Yue-lan,Yuan Yong-ping. Brief Analysis of some problems in exchange losing and winning in foreign exchange trade calculation[J]. Journal of Huanggang Polytechnic, 2008, 10(1): 87-88 |
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| Authors: | Duan Yue-lan Yuan Yong-ping |
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| Affiliation: | Huanggang polytechnic college Huanggang 438002 Hubei |
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| Abstract: | The fast development of international trade and economic cooperation brought about a grade deal of foreign exchange trade.The primary pricing unit of these trades is based on foreign money,But accounting record requires a integrated money unit,which can produce discount problems in foreign exchange trade.In this article,we should pay much attention to analyze the problems about exchange losing and winning in foreign exchange trade calculation. |
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| Keywords: | Foreign exchange trade Accounting calculation Exchange losing and winning |
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