本文選題：歐元 + 損益調(diào)整�。� 參考：《財(cái)務(wù)與會(huì)計(jì)》2009年23期

【摘要】：正財(cái)政部于2006年制定和發(fā)布的《企業(yè)會(huì)計(jì)準(zhǔn)則第19號(hào)——外幣折算》對(duì)外匯的折算和損益調(diào)整等外匯核算規(guī)范做出了明確規(guī)定。但是,筆者在工作中發(fā)現(xiàn),到目前為止該項(xiàng)準(zhǔn)則實(shí)際上并沒(méi)有得到全面貫徹執(zhí)行。本文以一個(gè)企業(yè)歐元賬戶審計(jì)案例,揭示企業(yè)核算外匯的非規(guī)范化行為及其形成原因,并對(duì)企業(yè)如何規(guī)范外匯核算、審計(jì)中介機(jī)構(gòu)如何提高審計(jì)服務(wù)質(zhì)量等問(wèn)題進(jìn)行探討。
[Abstract]:The Accounting Standards for Enterprises No. 19-Foreign currency conversion, formulated and issued by the Ministry of Finance in 2006, clearly stipulates the foreign exchange accounting standards such as foreign exchange conversion, profit and loss adjustment and so on. However, the author found that so far, the criterion has not been fully implemented. Based on an audit case of an enterprise's euro account, this paper reveals the non-standardized behavior of foreign exchange accounting and the reasons for its formation, and probes into how to standardize foreign exchange accounting and how to improve the audit service quality of the audit intermediary.
【作者單位】： 中瑞岳華會(huì)計(jì)師事務(wù)所;
【分類號(hào)】：F239.22

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