当前位置:财税问题 >
實(shí)務(wù)
问题已解决
外幣賬戶結(jié)匯,收款月底為-4356美元,怎么做分錄怎么調(diào)匯?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/016/37/51/99_avatar_middle.jpg?t=1714031960)
您好,不管是借或貸方余額,都是用這個(gè)計(jì)算
某外幣賬戶的匯兌差額=期末外幣余額×資產(chǎn)負(fù)債表日的即期匯率-[期初記賬本位幣余額+本期外幣增加發(fā)生額×折算匯率-本期外幣減少發(fā)生額×折算匯率]
資產(chǎn)類賬戶:正數(shù)→匯兌收益(收的錢多了);負(fù)數(shù)→匯兌損失
2024 06/07 16:43
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784954 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 06/07 16:50
有點(diǎn)復(fù)雜。如果5月底匯率7.86,外幣戶余額—4356美元,怎么計(jì)算和分錄。謝謝
![](https://pic1.acc5.cn/016/37/51/99_avatar_middle.jpg?t=1714031960)
廖君老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 06/07 16:53
您好,這是應(yīng)收外幣戶4356美元,是正數(shù)么4月底的應(yīng)收外幣戶人民幣金額多少呢
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784954 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 06/07 16:55
外幣賬戶5月底月額——4356美元,人民幣36890元,怎么計(jì)算匯兌損益和分錄,5月底匯率7.68
![](https://pic1.acc5.cn/016/37/51/99_avatar_middle.jpg?t=1714031960)
廖君老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 06/07 16:58
您好,好的,借:財(cái)務(wù)費(fèi)用-匯兌損益??????3435.92? ?貸:應(yīng)收外幣戶? 36890-4356*7.68
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784954 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 06/07 16:58
謝謝老師
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784954 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 06/07 16:59
那就是外幣戶平了,對(duì)嗎
![](https://pic1.acc5.cn/016/37/51/99_avatar_middle.jpg?t=1714031960)
廖君老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 06/07 16:59
您好,匯兌損益就是調(diào)平嘛
![](/wenda/img/newWd/sysp_btn_eye.png)