外币交易业务汇兑损益会计处理方法的探讨

A talk about accountant dealing with means of foreign currency trade operation exchange

现行会计制度关于外币业务的处理存在着虚增企业利润、高估资产、低估负债的不足。通过设立相关备抵和附加账户,使得会计处理更符合谨慎性原则。

<Abstrcat>There are some shortcomings for the present accounting system on the management of foreign currency operation, such as the empty-increased enterprise profit, overrated assessment and underrated debt, etc. The article tries to make the accounting management be more fitful to cautious principle by establishing the irrelevant preparation mortagage and additional account.