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期末調(diào)匯會計(jì)分錄 怎么做
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您好,借或貸:財(cái)務(wù)費(fèi)用-匯兌損益 ,外幣資產(chǎn)或負(fù)債科目,按下面計(jì)算定借貸方
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
負(fù)債類賬戶:正數(shù)→匯兌損失(付的錢多了);負(fù)數(shù)→匯兌收益
2024 07/31 17:48
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