2019年注册会计师考前要点分析、难点讲解汇总,专题十一外币折算.docx

专题十 外币折算 01 考情分析 02 词汇归纳总结 03 重点、难点讲解 04 同步系统训练 考情分析 本部分内容相对比较简单，但是也可能在主观题中进行考查， 从近年专业阶段考试 情况来看，曾在2010年主观题中考查外币报表折算差额的计算。本章在复习过程中应 重点关注期末外币货币性项目汇兑差额的计算、 外币报表折算汇率的选择以及外币报表 折算差额的计算。 词汇归纳总结 外币交易 Foreig n curre ncy tran sacti on 即期汇率 Spot excha nge rate 交易发生日 Tran sact ion date 记账本位币 Functional curre ncy 即期汇率的近似汇 率 Approximate excha nge rate of spot excha nge rate 外币货币性项目 Foreig n mon etary item 外币非货币性项目 Foreig n non-mon etary item 历史成本 Historical cost 未分配利润 Un distributed profits 外币报表折算差额 Excha nge differe nee in foreig n curre ncy finan cial stateme nt 境外经营 Foreig n operatio ns 考点一：外币交易的会计处理 Acco un ti ng Treatme nts for Foreig n Curre ncy Tran sacti ons （一）初始确认 In itial recog niti on 外币交易应当在初始确认时，采用交易发生日的即期汇率 将外币金额折算为记账本 位币金额； At the time of initial recognition of a foreign currency transaction, the amount in the foreign currency shall be translated into the amount in the fun cti onal curre ncy at the spot excha nge rate of the tran sacti on date ； 也可以采用按照系统合理的方法确定的、与交易发生日 即期汇率的近似汇率折算。 or at an excha nge rate which is determ ined through a systematic and reas on able method and is approximate to the spot excha nge rate of the tran sacti on date. 【提示】企业收到投资者以外币投入的资本，无论是否有合同约定汇率，均不得采用合同约定汇率和即期汇率的近似汇率折算，而是 采用交易日即期汇率折算，这样，外 币投入资本与相应的货币性项目的记账本位币金额相等，不产生外币资本折算差额。 [Tip] When an en terprise receives the capital inv ested by any inv estor in foreign currency ，the amount in the foreign currency shall ，regardless of ,not be translated at thewhether there is a con tractual excha nge rate ,not be translated at the exchange rate rather than the spot exchange rate on the transaction date , so that the amount of the invested capital in the foreign currency is equal to the amount of functional currency of corresponding monetary items , and no differe nee will arise from the tran slati on of the foreig n curre ncy. （二）期末，企业应当分别外币货币性项目和外币非货币性项目进行处理 At the end of acco un ti ng period, en terprise shall treat the foreig n curre ncy mon etary items and foreig n curre ncy non-mon etary