外币交易发生日的初始确认及会计分录处理（The initial book processing confirmation and accounting for foreign currency transaction date points）.docVIP

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外币交易发生日的初始确认及会计分录处理（The initial book processing confirmation and accounting for foreign currency transaction date points）.doc

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外币交易发生日的初始确认及会计分录处理（The initial book processing confirmation and accounting for foreign currency transaction date points）

外币交易发生日的初始确认及会计分录处理（The initial book processing confirmation and accounting for foreign currency transaction date points） The foreign currency transactions, should be in the initial recognition of the approximate exchange rate or spot exchange rate of the transaction date spot exchange rate will be the amount in a foreign currency into amount, according to the relevant account currency level after conversion; in the registration of functional currency account at the same time, in accordance with the amount of foreign currency registration corresponding foreign currency account. The enterprise shall adopt the spot exchange rate usually. The spot exchange rate generally refers to the middle price of the peoples Bank of China on the day of the RMB exchange rate. However, simple currency exchange transactions in the enterprise or involving currency exchange transactions, and only the middle price does not reflect the currency trading, should be in accordance with the actual transaction by exchange rate (i.e. bank price or price discount). When the exchange rate changes little, in order to simplify the calculation, the enterprise can also be used to approximate the spot exchange rate of exchange rate conversion. The approximate exchange rate refers to the spot exchange rate is determined according to a systematic and reasonable method and the spot exchange rate of the transaction date approximate exchange rate, usually by the current average exchange rate or the weighted average exchange rate. [1] with a company is a general taxpayer of the value-added tax, foreign currency is the renminbi, its currency using the spot exchange rate trading day. In March 2nd 20x9, a company to purchase raw materials from abroad company B, payment of 300000 dollars, the spot exchange rate at the date of $1 = RMB 6.83 yuan, import tariffs in accordance with the provisions should pay RMB 204900 yuan, import VAT payment of RMB 348330 yuan, payment has not been made, import tariffs and value-a