总账功能培训教材.ppt

Posting Unrealized Gains/Losses When you revalue account balances, you post the difference between the conversion amount at the time of the original transaction and the conversion amount (at the updated revaluation rate) at the time you run financial reports. If the functional dollar balance of the revalued receivable is higher than the originally converted functional dollar amount, you record the difference as an unrealized gain because the functional dollar receivable is worth more in 搕oday抯 dollars. If the functional dollar balance of the revalued receivable is lower than the originally converted functional dollar amount, you record the difference as an unrealized loss because the functional dollar receivable is worth less in 搕oday抯 dollars. Reversing Revaluation Journals After reporting on revalued balances, reverse the revaluation journals and restore the account balances to the original functional dollar amounts. Posting Realized Gains/Losses When a foreign receivable is paid, you post the difference between the conversion amount at the time of the original transaction and the conversion amount (at the updated revaluation rate) at the time the receivable is settled. Generally, this is done in the subledger. Because the translation gain or loss is actually 損aid?or 搑eceived,?you clear the foreign-denominated balance and post a transaction to the Realized Gain/Loss account. Because you have always reversed your revaluation journals, prior revaluations have no effect on the amount posted to the Realized Gain/Loss account. The main difference between these two reports is that the FSG朢ow Set Summary Listing summarizes all row sets while the FSG朢ow Set Detail Listing details only one row set. Column Sets Column sets define the format and content of columns in your financial reports. Column sets include headings and subheadings, currency assignments, amount types, exception conditions, and calculation columns for totals. You can define columns attribute by attribu