【摘要】：正《企業(yè)會(huì)計(jì)準(zhǔn)則第19號(hào)——外幣核算》中對(duì)外幣交易折算匯率的規(guī)定是:"采用即期匯率或按照系統(tǒng)合理的方法確定的、與交易發(fā)生日即期匯率近似的匯率"�！缎∑髽I(yè)會(huì)計(jì)制度》規(guī)定:"小企業(yè)發(fā)生外幣業(yè)務(wù)時(shí)……應(yīng)當(dāng)采用業(yè)務(wù)發(fā)生時(shí)的匯率或業(yè)務(wù)發(fā)生當(dāng)期期初的匯率折合"。財(cái)政部在2011年10月18日發(fā)布的《小企業(yè)會(huì)計(jì)準(zhǔn)則》中規(guī)定,小企業(yè)的外幣交易可選擇的兩種折算匯率為"交易發(fā)生日的即期匯率和交易當(dāng)期平均匯率"。
[Abstract]:The provisions of the Accounting Standards for Enterprises No. 19-Foreign currency Accounting on the conversion rate of foreign currency transactions are as follows: "if the spot exchange rate is used or is determined by a systematic and reasonable method, The exchange rate is similar to the spot exchange rate on the date of the transaction. "the Accounting system for small Enterprises" stipulates: "when a small enterprise has a foreign currency business." The exchange rate at the time of the business or the exchange rate at the beginning of the period at which the business occurred shall be converted. " According to the Accounting Standards for small Enterprises issued by the Ministry of Finance on October 18, 2011, the two alternative exchange rates for foreign currency transactions of small enterprises are "spot exchange rate on the date of transaction and average exchange rate at the time of the transaction".
【作者單位】： 吉林大學(xué)珠海學(xué)院;上海立信會(huì)計(jì)學(xué)院財(cái)務(wù)管理系;浙江正泰電器股份有限公司;
【分類號(hào)】：F233
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本文編號(hào)：2362613