外币折算损益对会计报表影响分析 |
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摘 要: | 本文通过对外币折算损益产生的原因及其分类的分析,采用国际上和我国现行会计核算制度程序对外币折算损益处理的不同特点,分类型分析了外币折算损益对会计报表产生的影响。
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关 键 词: | 损益 报表 分析 |
Analyzing of the Effects of Profit and Loss on Foreign Exchange upon Accounting Statement |
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Abstract: | In this essay,the author analyses the effects of profit & loss upon foreign currency exchange upon the accounting statement by explaining the classification of profit & loses and the ways of how they form,through showing and defining different characteristics of tactics in handling profit & loss in foreign currency exchamge on the basic of international and domestic current accounting system. |
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Keywords: | Profit and Loss Accounting Statement Analysis |
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