foreign exchange accounting 中文意思是什麼

foreign exchange accounting 解釋
外匯會計, 國外匯兌會計
  • foreign : adj 1 外國的；外交的。2 外國來[產]的；外省的，外地的；〈美國〉他州的，本州管轄外的。3 別家工廠[公...
  • exchange : vt 1 （以某物與另一物）交換，調換 （for） 2 互換，交流，交易。3 兌換。 vi 1 兌換 （for） 2 交換；...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Underpinned by the buoyant foreign exchange market and additional revenue resulting from increased shareholding of cosmos hantec, segment turnover increased to hk 135. 7 million, accounting for about one third of the group s aggregate turnover

    由於匯市蓬勃，加上增持紐西蘭附屬公司所帶來的額外收益，營業額增至1 . 357億港元，占本集團總營業額約三分一。
  2. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  3. 5 treatment of exchange gains and losses arising from exchange rate differences shall comply with the foreign currency transactions accounting treatment provisions announced by the ministry of finance of prc

    5因匯率的差異而發生的匯兌損益的處理方法應符合中國財政部公布的外匯業務會計處理規定。
  4. In terms of accounting policies, foreign currency exchange, pricing fluctuation, choice of merging policies, transferring prices and auditing quality, the paper reveals the problems in the analysis of the financial report of transnational corporations

    文章分別從會計政策、外幣報表折算方法、物價變動、合併政策選擇、轉移價格和審計質量等方面，揭示對跨國公司進行財務分析時應注意的問題。
  5. Chapter ii introduces the common accounting methods dealing with exchange risk, including procedures and manners of accounting confirmation, measurement, disclosure, it also analyses the special accounting methods of derivative financial instruments reducing exchange risk chapter iii studies methods and strategies of controlling foreign exchange risk. it provides some skills of risk management using case analyses ; chapter iv suggests some management principles and methods for domestic enterprises

    第二章外匯風險管理的會計研究探討企業處理外匯風險的一般會計方法，揭示企業對外匯風險進行會計確認、會計計量及信息披露的一般人淪與步驟，並對目前企業規避外匯風險的衍生金融工具的特殊會訓處叫力「淪進付了分析。
  6. Chapter four compares the sino - foreign accounting criterion - analyzes the differences of net income to adopts chinese and international accounting standards for 55 listed corporation issuing a and b stocks in shanghai securities exchange. discovers that our country does n ' t adopt fair and equitable value to keep accounts

    比較了我國上市公司實行的《企業會計制度》與國際會計準則的聯系與區別，發現我國未採用公允價值作為記帳基礎，這是與國際會計準則的根本區別所在。
  7. Where the accounting books are maintained in multi - currencies ( including foreign exchange certificates ), different journals shall be kept for each currency

    當（企業）帳薄含有多個貨幣時（包括外匯兌換券） ，企業應按不同的貨幣分別設帳登記。
  8. In chapter one of this paper, three kinds of foreign exchange exposure are defined : transaction exposure, economic exposure and accounting exposure. but the sources of foreign exchange risk exposure in commercial bank are foreign currency trading and foreign asset and liability position

    外匯風險是指由於外匯匯率的變動而引起一項以外幣計價的資產、負債、盈利或預期未來的現金流量的本幣價值發生變化而給外匯交易主體帶來損失的潛在可能性。
  9. The salesman shall do the cla ification and collation of the busine documents, and submit the related to the accounting department for the purposes of foreign exchange settlement in the concerned administration departments timely

    全部收匯后，業務人員請對相關資料進行整理，將相關單據較財務部門及時外匯局、稅務局辦理核銷、退稅。
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