国际会计课件.ppt

Chapter3 Accounting for currency exchange rate changes ;;;; 3.currency option（货币期权，80年代初兴起） ----It is a contract that provides the right but not the obligation to trade a foreign currency at a set exchange rate on or before a given date in the future.拥有履行或不履行购买（或卖出）远期外汇合约选择权的外汇业务。 买方和卖方签定购买远期外汇合约，并支付一定金额的保险费,在有效期内或到期日，有权按协定汇价履行合约，进行实际货币交割。也可根据市场情况不履行合约，放弃权利。 特征:（1）期权业务下的保险费不能收回（无论履行或放弃合约） （2）保险费率不固定 （3）具有执行或不执行合约的选择权，灵活性强。 ;;;Conclusion: Direct quote is international convention. China also adopts “D” except US,UK. Bid 买入价（银行买入） offer(ask rate) 卖出价（银行卖出） Offer-bid=points(the spread)万分之一 e.g.我国只公布各种外币对人民币的汇率。若某企业要把1000美元兑换成港元，设当日外汇牌价如下： bid offer U.S.$100 RMB636.97 RMB639.52 HK$100 RMB81.72 RMB82.03;Sol:1.US$?RMB(银行买入美元) : $1000× RMB636.97/ $100 =RMB6369.7 2. RMB?HK$(银行卖出港元) RMB6369.7 =HK$7765.09 RMB82.03/HK$100;;e.g. 1.Consider a US company sells some products to a customer in Australia with an invoice amount of AU$16 million when the exchange rate is AU$1.6 per US$. The customer is allowed 60 days’ credit. At the settlement date, the exchange rate is AU$1.65=US$1. (That is, US$ is strengthening and the US company will receive fewer US$) Sol:1. Entry at transaction date Dr: Accounts Receivable US$10,000,000 Cr: Revenues US$ 10,000,000 2. Entry at settlement date Dr:cash US$ 9,696,970（=AU1.65） Exchange gains and losses US$ 303,030 Cr: Accounts Receivable US$ 10,000,000 Another，see p64.; ;Translation Methods;;;;;;;;;;;;;;; ; ; ;Foreign currency translation in the united states;;;;;;Compare IAS21 with SFAS No.52;Case study;;此课件下载可自行编辑修改，供参考！ 感谢您的支持，我们努力做得更好！