汇兑损益会计处理方法探讨(国外英语资料).docVIP

汇兑损益会计处理方法探讨(国外英语资料)Discussion on accounting methods of exchange gains and losses2010-5-7 9:11, Li YuyingFirst, the individual trading viewThe balance arising from purchases, payments or sales receipts arises from the previous transactions, so the accounting items involved in the previous business shall be retroactively adjusted, and the current profits and losses shall not be recognized separately. The author gives an example of the single transaction view of foreign exchange transactions.[a] the company exported goods to the United States in December 20, 2008. The two parties agreed to settle in US dollars, and the amount was $5000. The settlement date was January 24, 2009. A company uses Renminbi as its bookkeeping currency. The exchange rate of US dollar to RMB was 6.90 in December 20, 2008, 6.80 in December 31, 2008 and 6.84 in January 24, 2009. When a company exported commodities in December 20, 2008, it was converted into US dollars at the same rate of exchange. Therefore, 5000 (US dollars) =5000 x 6.90=34500 (yuan). Accounting for:Accounts receivable 34500Credit: main business income (5000 * 6.90) 34500At the end of December 31, 2008, the exchange rate changes shall be adjusted in accordance with the current exchange rate. The amount of the account receivable at the end of the account should be 5000 * 6.80=34000 (yuan), so the corresponding amount of 34500-34000=500 (yuan) should be raised on the basis of the original record, which shall not be used as the current profits and losses. That is:Borrow: main business income 500Credit: accounts receivable 500In January 24, 2009, according to the exchange rate at the settlement date, the amount of the receivable account should be 5000 * 6.84=34200 (yuan), so the 34200-34000=200 (yuan) should be raised on the basis of the original record.Accounts receivable 200Credit: main business income 200The actual collection is US $5000, at the same rate as the current exchange rate:Bank deposit: US $(51300 * 6.84) 34200Credit