On the foreign currency interest rate marketization impact on the relevant business of the commercial bank;
试论当前外币利率市场化对商业银行相关业务的影响
Two issues are worthy of attention; the management of the profit and loss in the foreign currency accounting statement convert and the announcement of the adjusting num.
外币会计报表折算首先涉及的是折算汇率和折算方法的选择;现行汇率法下的折算程序是先折算收益及留存收益表,后折算资产负债表,时态法下的折算程序则反之;外币报表折算损益的处理以及母子公司会计政策差异所引起的外币折算调整额在编制合并会计报表时的披露是需要注意的两个问题。
In the evening of Qing Dynasty, various foreign currency largely circulated in chinese regions.
外币的渗透与侵略活动经常有密切关系,但根本原因是它们适应了我国币制变革的需要,被缺乏货币主权意识的中国人主动接受。
According to the pol itical and economic environments, this essay, which is based on the profound ana lysis of the merits and demerits of various foreign currency statements translat ion methods, fully discusses the best choice of foreign currency statements tran slation methods in our country.
外币报表折算一直被国际会计学界视为三大难题之一。
Analysis of the effect of subprime crisis on domestic banks’ investment in foreign currency bonds;
次贷危机对国内银行外币债券投资的影响分析
Foreign currency exchange business conducted by foreign currency exchange agencies is the extension of authorized FX banks business and should be channeled into the administrative system of FX sales and purchases.
外币代兑机构办理外币兑换业务作为授权银行业务的延伸,此项业务纳入结售汇管理体系。
Build FX clearing systems;meet real business demands;
建设外币清算系统，满足实际业务需求
The current methods of foreign currency translations mainly consist of the flexible -nonflexible method, the monetary-nonmonetary method, the current rate method and the temporal method.
目前外币折算方法主要有流动与非流动项目法、货币与非货币项目法、现行汇率法和时态法。
On the basis of analyzing the forward market hedge method of avoiding the foreign exchange risk and consulting the international accounting usual practice, the author concretely discusses and summarizes the accounting handling methods of the foreign currency transactions, foreign currency commitment, foreign currency investment and so on.
在重点分析外汇风险防范的远期市场保值法的基础上 ,借鉴国际会计惯例 ,具体探讨总结了外币交易、外币约定、外币投资等业务远期市场保值的会计处理方