Balance on foreign currency accounts due to changes in the exchange rate in account keeping shall be handled as the year-end settlement of account in accordance with the relevant Chinese laws and rules for financial affairs and accounting. 记账汇率变动,有关外币各账户的账面余额,于年终结账时,应当按照中国有关法律和财务会计制度的规定进行会计处理。
A foreign-funded enterprise shall prepare its Statement of Foreign Exchange Income and Expenditures according to law, and authorize an accounting firm to conduct examination. 外商投资企业应依法编制外汇收支情况表,并委托会计师事务所进行审核。
There are some parts in corporation accounting policy: foreign currency exchange, revenue confirming, income tax accounting, inventory costing, loan expense accounting, long-term investment accounting and bad debt accounting. 企业的会计政策一般包括:外币折算、收入的确认、所得税会计、存货计价、借款费用的核算、长期投资的核算以及坏账损失的核算等几个方面。
Firstly, three kinds of foreign exchange exposure are defined in this chapter: transaction exposure, economic exposure and accounting exposure. 本文的逻辑框架和主要内容如下:第一章:外汇经济风险暴露概述第一章首先介绍了外汇经济风险暴露和其他两种外汇风险暴露(外汇交易风险暴露、外汇会计风险暴露)的含义。
Accounting disclosure of derivatives financial instruments of foreign exchange have direct effect on economic decision-making of inner governors and exterior users, so it is an important content of accounting on derivatives financial instruments of foreign exchange. 外汇衍生金融工具的会计披露直接关系到内部管理者和外部使用者的经济决策,所以其是外汇衍生金融工具会计的一个重要内容。
An Inquiry into the Accounting and Management of Equity Foreign Exchange Quota Allotted Foreign Trade Enterprises On Logistics Cost Accounting and Management 外贸企业自有外汇额度核算和管理的探讨对物流成本会计核算和管理问题的思考
Business cycle is viewed as a cycle of macro-economy fluctuation of a nation or an area, and the index includes economic growth rate, inflation rate, people's income, consumption and savings, currency issued in circulation, foreign exchange accounting. 人们一直把经济周期理解一个国家和地区宏观经济发展波动的周期,并使用经济增长率,通货膨胀率,居民收入、消费和储蓄水平,货币投放量及外汇储备等经济指标进行衡量。
To Select the Further Foreign Exchange and Exchange Rates for the Accounting in our Transnational Business Subjects Correctly 中国跨国经营合同中正确选择结算外汇的测算技术