英语翻译内容摘要我国绝大多数企业采用的是外币统账制,企业所发生的外币业务应折合为记账本位币入账.外币业务除了按交易中实际

英语翻译
内容摘要
我国绝大多数企业采用的是外币统账制,企业所发生的外币业务应折合为记账本位币入账.外币业务除了按交易中实际使用的外币计量和反映外,还要对外币业务进行双重的计量和反映.外币业务是以企业记账本位币以外的货币进行款项收付、往来结算和计价的经济业务,我国企业外币业务的账务处理一般采用外币统账制,即在发生外币业务时必须及时折算为记账本位币入账.外汇风险的产生与消失直接反映在会计的“汇兑损益”帐户中,同时也可导致企业资产的流入或流出.汇兑损益的处理应遵循一致性的原则,这样便于比较、分析不同时期的汇兑损益对企业经济效益的影响程度,从而使企业采取相应的措施,减少不必要的损失.
关键词：汇率,汇兑,人民币升值,会计处理.
Abstract
The vast majority of enterprises in China are foreign currency Commission account system,the foreign currency business accounting should be equivalent to the standard currency acquisition.Foreign currency business in addition to the actual use of the transactions in foreign currency outside measurement and reflected,but also for foreign currency business double metering and reflect.Foreign currency business corporate accounting standard currency other than the currency of money transfers,exchanges,clearing and valuation of economic business,our business in a foreign currency business account processing generally use foreign currency Commission account system,i.e.in case of foreign currency operations must promptly converted into accounting standard currency acquisition.Foreign exchange risk and disappear directly reflected in the accounting of the "Exchange" account,but also can lead to enterprise asset inflow or outflow.Exchange gains and losses are handled should follow the principle of consistency,this makes it easier to compare,analyse the exchange gains and losses on the effects of the economic benefits of the enterprise,enabling organizations to take appropriate measures to reduce unnecessary losses.
Key words:Exchange rate,exchange,RMB appreciation,accounting for failure.

Our company adopts the most TongZhang system,enterprise's foreign currency business of functional currency shall be converted into.According to the foreign trade business in addition to practical use of foreign currency measurement and reflect on foreign currency business,but also reflects the measurement and dual.Foreign currency business enterprise is the functional currency of payment receipts outside currencies,settlement and valuation of economic business enterprise in China,foreign currency business accounting treatment TongZhang currency commonly used in foreign currency,namely business must promptly into its functional currency.Foreign exchange risk and disappear directly reflects the accounting "exchange gains and losses" account,also can cause enterprise assets into or out.Exchange gains and losses of processing should follow the principle of consistency,so as to compare and analyze different periods of exchange gains and losses to the enterprise economic benefit of the extent to which make the enterprise take corresponding measures,reduce unnecessary losses.
Keywords:exchange,exchange,RMB appreciation,accountant processing.