浅议外币业务的会计处理

Accounting Treatment of Foreign Exchange Business

外币业务会计处理的核心是汇兑损益的确认,外币报表折算的方法在国际应用中各有不同,外币业务中无论采用何种方法目的在于为经营者服务、结合我国企业的实际,对汇兑损益的确认、报表折算的方法阐述观点并进行探讨。

Its core is the confirmation of benefit and loss of exchange. Computing methods for foreign currency report forms may vary in international applications, the purpose is to serve operators no matter what method is used. With enterprises practice in our country, illustrated and probed into the confirmation of benefit and loss of exchange, computing methods of report forms.