I. Accounting standard currency and bookkeeping exchange rate (1) Blood -based currency This bookmaking refers to the currency in the main economic environment of the enterprise, which is used for daily registered account books and When preparing a financial accounting report, it is used to represent the measurement of the measurement. The "Accounting Law" stipulates that accounting is based on Renminbi as the bookkeeping. Units that focus on currencies other than RMB can be selected as one of the currencies as the bookkeeping coin, but the financial accounting report reported should be converted into RMB. Under normal circumstances, the accounting bases used by enterprises are currency used by the country where the enterprise is located. The bookmark currency is relatively speaking with foreign currencies. All currencies other than the bookmaking coins are foreign currencies. (2) Accounting exchange rate The exchange rate of accounting also known as the current exchange rate refers to the exchange rate used in the enterprise's accounting account processing. The exchange rate refers to the ratio of two currency exchanges, which is the price expressed by one currency unit using another currency unit. There are three ways of exchange rates we see in the bank: buying price, selling price and intermediate price. Buying price refers to the price of banks buying other currencies. The selling price refers to the price of the bank selling other currencies. Get the difference in it. 1. Selection of the current exchange rate and the period of the period Whether it is the buying price or the selling price, it is a settlement price delivered immediately, both of which are the current exchange rate. Jimal exchange rates are relative to long -term exchange rates. The long -term exchange rate is the settlement price at a time of delivery in the future. In order to facilitate accounting, the instant exchange rate used by enterprises for accounting in the standards generally refers to the intermediate price of the RMB exchange rate announced by the People's Bank of China on the day. However, when a simple currency exchange transaction occurs or transactions involved in currency exchange, only the intermediate price cannot reflect the profit or loss of currency trading, and the purchase price or selling price is needed. Foreign currency transactions occurred only between RMB and USD, euro, yen, and Hong Kong dollars, which can be directly used to convert the intermediate price of the RMB exchange rate announced by the People's Bank of China daily. If foreign currency transactions involve converts between RMB and other currencies, they should be converted according to the method of setting the US dollar converts according to the various currencies announced by the State Administration of Foreign Exchange. It can be converted directly using the various currencies announced by the State Administration of Foreign Exchange. 2. The approximate exchange rate of the current exchange rate When the exchange rate is not large, it is simplified to simplify the accounting, and when some projects of the company are converted on the foreign currency trading day The exchange rate is converted. The approximate exchange rate of the current exchange rate is "the exchange rate that is determined by the system reasonable method and the exchanges of the date of the transaction on the date of the transaction", which usually refers to the average exchange rate or the weighted average exchange rate. The weighted average exchange rate requires the use of foreign currency transactions in foreign currency transactions as weights. The approximate exchange rate method of determining the current exchange rate should be consistent in each period. If the exchange rate fluctuations make the approximate exchange rate converter of the duration exchange rate adopted, the time exchange rate converts of the transaction period should be adopted. As for when it is inappropriate, the enterprise needs to make judgments based on the exchange rate change and the method of calculating the approximate exchange rate. . The bookkeeping method of foreign currency business The method of bookkeeping the foreign currency business refers to the method of registering foreign currency business accounts for enterprises. In my country's accounting practice, there are two main methods. All units can choose one method according to the simplified foreign currency business. (1) Foreign exchange account system , also known as the local currency accounting method, that is, when the enterprise occurs, when the foreign currency transaction occurs, it is converted to the accounting of the accounting. The foreign exchange account bookkeeping is used. Although it reflects foreign currencies on the accounting book, it is only recorded as supplementary information. Regardless of foreign exchange cash, bank deposits, or foreign exchange accounts such as debt and debt, the amount of RMB on the account is subject to the amount of RMB. This method is suitable for units with fewer foreign currency and foreign exchange business. (The current local survey unit's accounting system stipulates that the geographical survey unit uses the RMB as the bookkeeping. When the foreign currency business occurs, its foreign currency amount shall be equivalent to the accounting of the account (that is, the RMB) amount. The business is to use the unified account bookkeeping method for foreign currency business.) (2) Foreign exchange accounting system , also known as the original currency bookkeeping method or separate accounting method. It refers to the adjustment of currency accounts, asset -liability days, monetary projects and non -monetary asset projects when daily accounting, respectively: monetary projects are converted according to the balance sheet date of the balance sheet, and the non -monetary ratio project is based on the trading day. The discounted exchange rate is converted; It from the current situation of our country, most companies use foreign currency account systems. Only a few financial companies such as banks have frequent foreign currency transactions and have a large number of foreign currency currencies, and they can use accounting accounting methods for daily accounting. Regardless of the use of accounting and accounting methods or inflation accounting methods, it is only different procedures for account processing, but the resulting results should be the same, that is, the calculated exchange difference is the same, and the corresponding accounting treatment should be the same, that is, the average countdown, that is, the average countdown Entering the profit or loss.
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