国际会计学第六额版chapter6.pptVIP

* * * * * * * * * Choi/Meek, 6/e * Choi/Meek, 6/e * Choi/Meek, 6/e * Choi/Meek, 6/e * Choi/Meek, 6/e * Other Chapter Exhibits (contin) * * * * * * * * * * * * * * * Spot transaction（外币交易）: occurs when an enterprise purchases or sells goods for which payment is made in a foreign currency, or when it borrows or lends foreign currency. At the transaction date, each asset, liability, revenue, and expense denominated in（以……记值的） a foreign currency is measured and recorded in the functional currency of the reporting entity at the spot exchange rate（即期汇率） in effect on that date. Accounting for Spot