论文部分内容阅读
一、外币业务会计的一些基本概念 1.外币业务外币经济业务简称外币业务,是指以外币结算的经济业务,包括以外国货币进行借贷而发生的外币现金收付,还包括由于在国际市场上购销商品或劳务而发生的应收和应付外币帐款,以及以外币进行结算,清偿国际间的债权债务。外币业务与外币折算的含义不同,后者并不反映实物资产的转移和货币的兑换,而仅是改变会计帐簿和会计报表的表示方法,是将用某一个国家的货币表示的会计报表,换算为另一个国家的货币来表示。
I. Some Basic Concepts of Foreign Currency Business Accounting 1. Foreign Currency Business The foreign currency business of foreign currency refers to the business of foreign currency settlement, including foreign currency cash receipts and payments in foreign currencies for borrowing and borrowing, as well as foreign currency transactions in the international market Foreign currency receivables and payable due to the purchase or sale of goods or services, as well as settlement in foreign currencies, to settle international claims and debts. The meaning of foreign currency translation is different from that of foreign currency translation. The latter does not reflect the transfer of physical assets and the exchange of currencies. It merely changes the way accounting books and accounting statements are expressed. It refers to accounting statements that are expressed in one country’s currency, Converted into another country’s currency to represent.