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    Note Of Exchange Rate

    2010/11/23 13:43:00 24

    Accounting Rate Accounting Cashier

    The amount of increase in cash, bank deposits, bank loans and various receivable and payable accounts for non accounting standard currencies is converted into the exchange rate used for entry into the bookkeeping standard currency, that is, the exchange rate used in bookkeeping.


    In Renminbi

    Account book

    Among the foreign investment enterprises with bit money,

    Collect in

    Foreign currency and foreign currency deposits, foreign loans borrowed and foreign currency settlement receivables payable should be converted into Renminbi accounts at the book exchange rate.

    In order to accurately reflect the parity between different currencies, the exchange rate can be used as the exchange rate at the time when the business occurs. (in principle, the intermediate price) should be used as the exchange rate, or the national exchange rate as the exchange rate on the first day of the month.

    However, no matter what kind of accounting rate is adopted, it is not allowed to change at will once it is determined.

    It should be approved by the board of directors and explained in the annual financial accounting report, so as to ensure the comparability of the accounting information in each period.

    Foreign investment in foreign currency as the bookkeeping standard currency

    企業(yè)中,發(fā)生上述外幣業(yè)務(wù)時,也應(yīng)采用規(guī)定的記賬匯率,將非記賬本位幣的增加金額折合為記賬本位幣入賬。

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