匯兌損益如何結(jié)轉(zhuǎn)

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1、第四章匯兌損益如何結(jié)轉(zhuǎn)一、匯兌損益結(jié)轉(zhuǎn)的范圍（一）企業(yè)持有的貨幣資金（現(xiàn)金、銀行存款）（二）以可確定金額的外幣貨幣收取的資產(chǎn)或償付的負(fù)債（應(yīng)收、應(yīng)付往來或借款等）（三）實(shí)收資本、損益類科目不需期末調(diào)匯序號(hào)結(jié)轉(zhuǎn)范圍涉及科目匯兌損益結(jié)轉(zhuǎn)科目1貨幣資金現(xiàn)金財(cái)務(wù)費(fèi)用－匯兌損益銀行存款財(cái)務(wù)費(fèi)用－匯兌損益2以可確定金額的外幣貨幣收取的資產(chǎn)應(yīng)收賬款財(cái)務(wù)費(fèi)用－匯兌損益其他應(yīng)收款財(cái)務(wù)費(fèi)用－匯兌損益3以可確定金額的外幣貨幣償付的負(fù)債應(yīng)付賬款財(cái)務(wù)費(fèi)用－匯兌損益其他應(yīng)付款財(cái)務(wù)費(fèi)用－匯兌損益長(zhǎng)期借款/短期借款財(cái)務(wù)費(fèi)用－匯兌損益在建工程二、匯兌損益產(chǎn)生的情形（一）兌換外幣（二）會(huì)計(jì)期末對(duì)外幣貨幣性項(xiàng)目和非貨幣性項(xiàng)

2、目按期末匯率調(diào)整（三）外幣報(bào)表折算三、匯兌損益結(jié)轉(zhuǎn)的時(shí)間（一）購(gòu)匯、結(jié)匯的業(yè)務(wù)在憑證入賬的分錄中同時(shí)結(jié)轉(zhuǎn)匯兌損益（二）期末需結(jié)轉(zhuǎn)匯兌損益的科目在月末最后一天結(jié)轉(zhuǎn)四、期末匯兌損益結(jié)轉(zhuǎn)步驟（一）從中國(guó)人民銀行網(wǎng)站查月末最后一天公布的外匯中間價(jià)（二）計(jì)算所有需結(jié)轉(zhuǎn)匯兌損益科目的外幣余額（三）各科目外幣余額乘月末中間價(jià)，得出月末各科目應(yīng)有本位幣余額（四）應(yīng)有本位幣余額與賬載本位幣余額的差額則為本月應(yīng)結(jié)匯兌損益五、通過T形賬戶舉例★8月美元記賬匯率：月初匯率7.008月末中國(guó)人民銀行公布中間價(jià)6.68銀行存款－資本金戶（美元）銀行存款－一般戶（美元）期初余額：期初余額USD500,000*7.1

3、=3,550,000USD10,000*7.1=71,000本月發(fā)生額：本月發(fā)生額：本月發(fā)生額：本月發(fā)生額：⑩USD500,000*6.8⑦USD200,000*7①USD199,970*7.0⑤USD100,000*7=3,400,000.00=1,400,000.00=1,399,790.00=700,000.00⑩USD300,000*6.73⑤USD40,000*7.0⑨USD1,167*7.0=2,019,000.00=280,000=8,169本月發(fā)生額合計(jì)：本月發(fā)生額合計(jì)：⑥USD60,000*7.0USD800,000.00USD200,000=420,000.00RM

4、B5,419,000.00RMB1,400,000⑧USD280,000*7.0匯兌損益前期末余額：=1,960,000.00USD1,100,000本月發(fā)生額合計(jì)：本月發(fā)生額合計(jì)：RMB7,569,000USD579,970.00USD101,167.00結(jié)轉(zhuǎn)匯兌損益RMB221,000RMB4,059,790.00RMB708,169.00期末余額匯兌損益前期末余額：USD1,100,000USD488,803.00RMB7,348,000RMB3,422,621.00匯兌損益＝1,100,000*6.68-7,569,000=221,000.00結(jié)轉(zhuǎn)匯兌損益RMB157,416.

5、96期末余額USD488,803.00RMB3,265,204.04匯兌損益=488,803.00*6.68-3,422,621.00=157,416.96預(yù)收賬款－美元（A公司）預(yù)收賬款－美元（D公司）本月發(fā)生額：本月發(fā)生額：期初余額：USD200,000*7.0USD80,000*7.1=568,000=1,400,000本月發(fā)生額：本月發(fā)生額合計(jì)④USD80,000*7.0USD200,000=560,000.00RMB1,400,000本月發(fā)生額合計(jì):匯兌損益前期末余額USD80,000USD200,000RMB560,000.00RMB1,400,000匯兌損益前期末余額結(jié)轉(zhuǎn)

6、匯兌損益RMB64,000USD0.00期末余額RMB8000.00RMB1,336,000.00結(jié)轉(zhuǎn)匯兌損益8,000.00匯兌損益=200,000*6.68-1400,000=64,000.00期末余額RMB0.00匯兌損益=80,000*7.1-560,000=8,000.00應(yīng)收賬款－外幣（B公司）應(yīng)收賬款－外幣（C公司）期初余額：本月發(fā)生額：本月發(fā)生額本月發(fā)生額：USD155,000*7.1②USD155,000*7.0③USD130,000*7.0RMB1,100,500.00＝1,085,000=910,000.00本月發(fā)生額合計(jì)本月發(fā)生額合計(jì)USD155,000USD1

7、30,000RMB1,085,000RMB910,000.00匯兌損益前期末余額匯兌損益前期末余額USD0.00USD130,000RMB15,500.00RMB910,000.00結(jié)轉(zhuǎn)匯兌損益15,500結(jié)轉(zhuǎn)匯兌損益RMB41,600期末余額期末余額USD0.00USD130,000RMB0.00RMB868,400.00匯兌損益=0*6.68-15,500.00=15,500.00匯兌損益=130,000*6.68-910,000.00=4