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jian yi she zhi wai bi zhe suan cha e diao zheng zhang hu
Author(s): 
Pages: 46
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  外币折算汇兑损益外币业务期末余额货币性资产企业利润会计科目企业会计汇兑损失企业所得税;
Abstract: 汇兑损益,是指在持有外币货币性资产和负债期间,由于外币汇率变动而引起的外币货币性资产或负债的价值发生变动而产生的损益。汇兑损益分为已实现的汇兑损益和未实现的汇兑损益。对于已实现的汇兑损益,计入当期损益,这无可置疑。而对于未实现的汇兑损益,按照国际会计准则及我国企业会计准则规定,或是不作任何会计处理,或是计入当期损益。笔者认为,此两种作法欠妥,前者不能正确反映企业外币业务的期末余额,不符合谨慎性原则;后者则虚增或虚减了企业利润,影响企业所得税及投资者权益。为此,笔者建议,增设“外币折算差额调整”账户,专门用于反映调整外币业务的未实现的汇兑损益。1.“外币折算差额调整”账户是虚账户,属于负债类会计
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