摘要
在重点分析外汇风险防范的远期市场保值法的基础上 ,借鉴国际会计惯例 ,具体探讨总结了外币交易、外币约定。
On the basis of analyzing the forward market hedge method of avoiding the foreign exchange risk and consulting the international accounting usual practice, the author concretely discusses and summarizes the accounting handling methods of the foreign currency transactions, foreign currency commitment, foreign currency investment and so on.
出处
《武汉工业学院学报》
CAS
2002年第1期88-92,共5页
Journal of Wuhan Polytechnic University
关键词
外汇风险
外币交易
外币约定
外币投资
企业
远期市场保值
会计处理
防范措施
foreign exchange risk
foreign currency transactions
foreign currency commitment
foreign currency investment
forward market hedge method
accounting handling
