Article 38 The CJV shall use RMB as its accounting currency and may also establish foreign currency account books.
第38条合作公司应采用人民币作为记帐货币,也可建立外币帐册。
After analyzing several different methods, the article puts forward another accounting dealing way on the profit and loss of conversion the foreign currency report forms.
本文对外币报表折算损益的不同处理方法进行比较分析,提出外币报表折算损益的处理,应选择第三种处理方法,即递延收益,确认损失。
Foreign currency statement translation is one of the most vexing and controversial technical issues in the international accounting.
外币报表折算是国际会计最复杂和最具争议性的技术性问题之一。
In principle, a joint venture shall adopt Renmibi as the standard currency for accounting. It may also adopt a foreign currency for the same purpose upon agreement by the parties to the joint venture.
合营企业原则上采用人民币作为记账本位币,经合营各方商定,也可以采用某一种外国货币作为记账本位币。
Foreign currency statements translation has been always viewed as one of the three problems by the international accounting fields.
外币报表折算一直被国际会计学界视为三大难题之一。
The convertion of foreign currency statements is one of the difficult problems of financial accounting.
外币报表折算是财务会计中三大难题之一。
In the statement, it is still a hot question in international accounting on how to make foreign currency transformarion.
而在报表合并中应如何进行外币报表折算仍是国际会计争论的热点问题。
Abstract: the accounting process of the foreign currency transactions is the quite complex practice question in the international accounting, and is also one focus of most theoretical argues.
内容摘要:外币交易会计处理是国际会计中比较复杂的实务问题,也是理论争论最多的焦点之一。
It's unavoidable to handle the foreign currency translation, Exchange gains and losses in foreign bank's daily accounting job.
外资银行外币业务的会计核算、报表折算和汇兑损益处理在日常会计工作中占据一定地位。
Foreign currency accounting statement convert firstly deals with the choice of exchange rate convert and the convert method.
外币会计报表折算首先涉及的是折算汇率和折算方法的选择;
The JV Company shall adopt Renminbi ("RMB") as the standard currency for accounting. Foreign exchange in the revenue and expenditure shall be converted to RMB.
合营公司采用人民币为记帐本位币,收支中的外币均应折算为人民币计帐。
S. currency remains the most popular among global banks, accounting for 55% of the assets and liabilities they hold in foreign currencies, according to the Bank for International Settlements.
国际清算银行(Bank for International Settlements)的数据显示,美元依然是最受全球银行界欢迎的货币,占这些银行外币资产和债务的55%。
The convert with the temporal method is the other way round. Two issues are worthy of attention; the management of the profit and loss in the foreign currency accounting statement convert and the ann…
外币报表折算损益的处理以及母子公司会计政策差异所引起的外币折算调整额在编制合并会计报表时的披露是需要注意的两个问题。
The convert with the temporal method is the other way round. Two issues are worthy of attention; the management of the profit and loss in the foreign currency accounting statement convert and the ann…
外币报表折算损益的处理以及母子公司会计政策差异所引起的外币折算调整额在编制合并会计报表时的披露是需要注意的两个问题。
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