《小企业会计准则》下“交易当期平均汇率”并不适用

发布时间：2018-11-28 10:44

【摘要】：正《企业会计准则第19号——外币核算》中对外币交易折算汇率的规定是:"采用即期汇率或按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率"。《小企业会计制度》规定:"小企业发生外币业务时……应当采用业务发生时的汇率或业务发生当期期初的汇率折合"。财政部在2011年10月18日发布的《小企业会计准则》中规定,小企业的外币交易可选择的两种折算汇率为"交易发生日的即期汇率和交易当期平均汇率"。
[Abstract]:The provisions of the Accounting Standards for Enterprises No. 19-Foreign currency Accounting on the conversion rate of foreign currency transactions are as follows: "if the spot exchange rate is used or is determined by a systematic and reasonable method, The exchange rate is similar to the spot exchange rate on the date of the transaction. "the Accounting system for small Enterprises" stipulates: "when a small enterprise has a foreign currency business." The exchange rate at the time of the business or the exchange rate at the beginning of the period at which the business occurred shall be converted. " According to the Accounting Standards for small Enterprises issued by the Ministry of Finance on October 18, 2011, the two alternative exchange rates for foreign currency transactions of small enterprises are "spot exchange rate on the date of transaction and average exchange rate at the time of the transaction".
【作者单位】： 吉林大学珠海学院;上海立信会计学院财务管理系;浙江正泰电器股份有限公司;
【分类号】：F233
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本文编号：2362613