When the foreign currency business occurs, what accounting subjects should be set up? How to determine the standard currency? How to choose the exchange rate? How to perform accounting treatment when the exchange rate changes in the later period

Foreign currency input capital: The transaction is converted with a daily basis exchange rate, and the ballast difference between the accounting dynamic coins of the corresponding monetary project is not generated.

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Stically constituted foreign currency monetary projects investing in overseas operations. The exchange difference caused by changes in exchange rates shall be included in the "foreign currency statement conversion difference". When disposing of overseas operations, it shall be included in the decline in disposal.

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Tex of the exchange rate: In the initial confirmation, the foreign currency transaction amount should be converted to the account equal currency amount according to the duct currency and foreign currency of the foreign currency. If the exchange rate is not large, it can also be converted with the approximate value of the periodic exchange rate. Mainly adopt a duration exchange rate.

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The metering at historical costs: As the current exchange rate is converted on the current date of the transaction, the amount of its original accounts should not be changed during the date of the balance sheet. Essence

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The non -monetary project with fair value measurement: such as investment real estate, the difference between the amount of the accounts and original accounts and the original accounts Contains exchange rate changes) processing, plus the current profit and loss.

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Foreign currency exchange accounting
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. When foreign currency exchange is directly remitted to overseas enterprise units, it is not necessary to pay the cost formed due to the difference in exchange rate; cost.

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The US dollar exchange RMB: Foreign currency is recorded according to market exchange rate, and the accounting of the accounting is based on the bank's purchase exchange rate record. Because the bank uses a different exchange rate for cash and existing foreign exchange when buying foreign currencies, different exchange rates are used. The amount of accounts obtained by the two is different, and the amount of exchange profit and loss recorded is different.

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RMB exchanged for US dollars: cash, existing remittance processing process, and its results are the same, because banks sell foreign currency money at the same price.

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It other treatment methods of exchange profit and loss
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The exchange difference is a normal business process, counting the current profit and loss, recorded in "financial expenses" ; If it is related to the purchase of fixed assets, it is treated in accordance with the principle of capitalization of borrowing costs, and is recorded in the "construction project". The exchange profit and loss incurred during the period of liquidation costs in the enterprise will be recorded in "liquidation costs".

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The summary instructions for foreign currency exchange accounting treatment
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The foreign currency accounts specially set up, which uses the trading day as is on the trading day. The current exchange rate (or similar interest rate) is included, and the local currency account uses the amount of real -time paid amount to account for accounts. This is a special requirement for the accounting treatment of foreign currency currency projects. It adopts the current cost method, not the historical cost method.

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In in the form of account settings, in addition to the bookkeeping method of special requirements such as the inventory (the "quantity amount" account format) The account page format of the "three columns" (that is, the borrowing balance), but the foreign currency account is special in the account page setting, that is, the "small nine column" account page format, which is the amount of foreign currency amount, exchange rate, record of the remaining borrowing loan loan, notes. The bonus currency is equivalent to the three columns.