当前位置:财税问题 >
實(shí)務(wù)
问题已解决
合并報(bào)表因?yàn)閰R率變動(dòng)產(chǎn)生的差異怎么調(diào)



同學(xué)您好,
您能詳細(xì)說(shuō)一下您的情況嗎
2022 03/09 20:47

68831084 

2022 03/09 20:56
好的,老師
一張是美金報(bào)表,一張是港幣報(bào)表,現(xiàn)在需要把兩張合為一張美金報(bào)表,但是人民幣匯率每月都會(huì)按月末中間價(jià)來(lái)這算,這樣就會(huì)導(dǎo)致合并后報(bào)表不平,這個(gè)要怎么調(diào)整

文老師 

2022 03/09 20:59
1.
遞延處理. 在遞延法下將折算差額列入所有者權(quán)益并單列項(xiàng)目反映.遞延處理有利于保持會(huì)計(jì)報(bào)表有關(guān)項(xiàng)目原有的比例關(guān)系便于進(jìn)行財(cái)務(wù)比率分析.
2.
計(jì)入當(dāng)期損益. 將折算差額計(jì)入損益列入利潤(rùn)表.這樣做的優(yōu)點(diǎn)是能真實(shí)反映企業(yè)所承受的匯率風(fēng)險(xiǎn)但是將未實(shí)現(xiàn)的損益記入當(dāng)期損益有可能引起對(duì)會(huì)計(jì)報(bào)表的誤解
