问题已解决
財(cái)務(wù)與會(huì)計(jì)550題 189題 D項(xiàng)怎么理解?外幣投入資本時(shí)是按照交易日的即期匯率,外幣交易是按照交易日即期匯率與近似匯率是嗎?
FAILED
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企業(yè)發(fā)生外幣交易時(shí),對(duì)外幣賬戶的折算,可以選擇交易日的即期匯率或即期匯率的近似匯率作為折算匯率,即期匯率的近似匯率可以是當(dāng)期的平均匯率,也可以是當(dāng)期的期初匯率。
2022 09/01 17:09
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2022 09/01 17:11
外幣投入資本時(shí)只能即期匯率是嗎 D那條怎么理解呢
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2022 09/01 17:36
是的。對(duì)于以歷史成本計(jì)量的外幣非貨幣性項(xiàng)目,已在交易日按照當(dāng)日的即期匯率折算,資產(chǎn)負(fù)債表日不應(yīng)改變其原記賬本位幣金額,不產(chǎn)生匯兌差額
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