| 外币交易业务汇兑损益会计处理方法的探讨 |
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| 引用本文： | 赵洪侠.外币交易业务汇兑损益会计处理方法的探讨[J].吉林粮食高等专科学校学报,2005,20(2):42-45. |
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| 作者姓名： | 赵洪侠 |
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| 作者单位： | 吉林农业工程职业技术学院,吉林,公主岭,136100 |
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| 摘 要： | 现行会计制度关于外币业务的处理存在着虚增企业利润、高估资产、低估负债的不足。通过设立相关备抵和附加账户，使得会计处理更符合谨慎性原则。
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| 关 键 词： | 汇率变动 汇兑损益 谨慎性原则 |
| 文章编号： | 1009-0924(2005)02-0042-04 |
| 修稿时间： | 2004年5月16日 |
A talk about accountant dealing with means of foreign currency trade operation exchange |
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| ZHAO Hong-xia.A talk about accountant dealing with means of foreign currency trade operation exchange[J].Journal of Jilin Grain College,2005,20(2):42-45. |
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| Authors: | ZHAO Hong-xia |
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| Abstract: | There are some shortcomings for the present accounting system on the management of foreign currency operation, such as the empty-increased enterprise profit, overrated assessment and underrated debt, etc. The article tries to make the accounting management be more fitful to cautious principle by establishing the irrelevant preparation mortagage and additional account. |
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| Keywords: | exchange rate trade operation cautious principle |
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