2019年注冊會計師考前要點分析、難點講解匯總,專題十一外幣折算

1、專題十一外幣折算目錄01考情分析02 詞匯歸納總結(jié)03重點、難點講解04 同步系統(tǒng)訓(xùn)練考情分析本部分內(nèi)容相對比較簡單，但是也可能在主觀題中進(jìn)行考查， 從近年專業(yè)階段考試 情況來看，曾在2010年主觀題中考查外幣報表折算差額的計算。本章在復(fù)習(xí)過程中應(yīng) 重點關(guān)注期末外幣貨幣性項目匯兌差額的計算、 外幣報表折算匯率的選擇以及外幣報表 折算差額的計算。詞匯歸納總結(jié)外幣交易foreign currency transaction即期匯率spot exchange rate交易發(fā)生日transaction date記賬本位幣functional currency即期匯率的近似匯率approximate e

2、xchange rate of spot exchange rate外幣貨幣性項目foreign monetary item外幣非貨幣性項目foreign non-monetary item歷史成本historical cost未分配利潤undistributed profits外幣報表折算差額exchange difference in foreign currency financialstatement境外經(jīng)營foreign operations考點一：外幣交易的會計處理accounting treatments for foreign currency transactions（一）初

3、始確認(rèn)initial recognition外幣交易應(yīng)當(dāng)在 初始確認(rèn)時,采用交易發(fā)生日的即期匯率 將外幣金額折算為記賬本 位幣金額；at the time of initial recognition of a foreign currency transaction, theamount in the foreign currency shall be translated into the amount in thefunctional currency at the spot exchange rate of the transaction date;也可以采用按照系統(tǒng)合理的方法確定的、

4、與交易發(fā)生日即期匯率的近似匯率折算。or at an exchange rate which is determined through a systematic andreasonable method and is approximate to the spot exchange rate of the transaction date.【提示】企業(yè)收到投資者以外幣投入的資本、無論是否有合同約定匯率，均不得采 用合同約定匯率和即期匯率的近似匯率折算，而是 采用交易日即期匯率折算，這樣，外 幣投入資本與相應(yīng)的貨幣性項目的記賬本位幣金額相等，不產(chǎn)生外幣資本折算差額。tip when an en

5、terprise receives the capital invested by any investor inforeign currency , the amount in the foreign currency shall , regardless ofnot be translated at thewhether there is a contractual exchange ratecontractual exchange rate or an exchange rate which is approximate to the spot exchange rate rather

6、than the spot exchange rate on the transaction date, sothat the amount of the invested capital in the foreign currency is equal to the amount of functional currency of corresponding monetary items, and nodifference will arise from the translation of the foreign currency.(二)期末，企業(yè)應(yīng)當(dāng)分別外幣貨幣性項目和外幣非貨幣性項目進(jìn)

7、行處理at the end of accounting period, enterprise shall treat the foreign currency monetary items and foreign currency non-monetary items respectively:(1)貨幣性項目的處理treatment of monetary items期末或結(jié)算外幣貨幣性項目時,采用當(dāng)日即期匯率折算。the foreign currency monetary items shall be translated at the spot exchange rate on the

8、date at the end of accounting period or at the settlement.因當(dāng)日即期匯率與初始確認(rèn)時或者前一期末即期匯率不同而產(chǎn)生的匯兌差額，計入當(dāng)期損益。the balance of exchange arising from the difference between the spot exchange rate on the date and the spot exchange rate at the time of initial recognition or the spot exchange rate on the end of last

9、 period shall be recorded into the profit or loss of current period.企業(yè)為購建或生產(chǎn)符合資本化條件的資產(chǎn)而借入的專門借款為外幣借款時.在借款 費用資本化期間內(nèi)、由于外幣借款在取得日、使用日及結(jié)算日的匯率不同而產(chǎn)生的 匯兌 差額、應(yīng)當(dāng)予以資本化、計入固定資產(chǎn)成本。when a specific borrowing borrowed by an enterprise to purchase or buildassets that meet capitalization conditions is foreign currency

10、borrowing, in the capitalization period of borrowing cost, the balance of exchange arising from the difference between the spot exchange rate on the acquisition date and the spot exchange rate on the usage date and settlement date, should be capitalized and recorded in the cost of fixed asset.(2)非貨幣

11、性項目的處理treatment of non-monetary items對于以歷史成本計量的外幣非貨幣性項目,已在交易發(fā)生日按當(dāng)日即期匯率折算，資產(chǎn)負(fù)債表日不應(yīng)改變其原記賬本位幣金額，不產(chǎn)生匯兌差額。for the foreign currency non-monetary items measured at the historicalcost that have been translated at the spot exchange rate on the transactiondate , their original amounts of functional currency s

12、hall not be changed on thebalance sheet date , and no balance of exchange will arise.對于以成本與可變現(xiàn)凈值孰低計量的存貨，如果其可變現(xiàn)凈值以外幣確定，則在 確定存貨的期末價值時，應(yīng)先將可變現(xiàn)凈值折算為記賬本位幣，再與以記賬本位幣反映 的存貨成本進(jìn)行比較。for inventory which is measured at the lower of cost and net realizablevalue, if its net realizable value is determined at foreign

13、 currency, whendetermining the closing balance of inventory, the net realizable value should betranslated to functional currency first, then be compared with the cost which reflected at functional currency.對于以公允價值計量的股票、基金等非貨幣性項目，如果期末的公允價值以外幣 反映，則應(yīng)當(dāng)先將該外幣按照 公允價值確定當(dāng)日的即期匯率 折算為記賬本位幣金額,再 與原記賬本位幣金額進(jìn)行比較，其差額

14、作為公允價值變動損益，計入當(dāng)期損益。as for stocks , funds and other non-monetary items measured at fair value,if the fair value at the end of the period is recorded in a foreign currency, theamount of the foreign currency should be translated into the amount of the functional currency at the spot exchange rate on the

15、 date when the fair value is determined.then the aforesaid amount of the foreign currency should be compared with the original amount of the functional currency, and the resultingdifference should be treated as a gain or loss arising from changes of the fair value and included in current profit or l

16、oss.以公允價值計量且其變動計入其他綜合收益的外幣貨幣性金融資產(chǎn)形成的匯兌 差額，應(yīng)當(dāng)計入當(dāng)期損益；外幣非貨幣性金融資產(chǎn) 形成的匯兌差額,與其公允價值變動 一并計入其他綜合收益。但是，采用實際利率法計算的金融資產(chǎn)的外幣利息產(chǎn)生的匯兌 差額，應(yīng)當(dāng)計入當(dāng)期損益，非交易性權(quán)益工具投資的外幣現(xiàn)金股利產(chǎn)生的匯兌差額，應(yīng) 當(dāng)計入當(dāng)期損益。the balance of exchange formed by foreign currency monetary financial assets at fair value through other comprehensive income shall be

17、recorded in the current profits and losses. the balance of exchange formed by foreign currency non-monetary financial assets should be recorded in other comprehensive income with the changes of fair value. however, the balance of exchange formed by foreign currency interest of financial assets compu

18、ted byeffective interest rate method should be recorded in current profit or loss. the balance of exchange formed by foreign currency cash dividends of non-trading equity instrument investment should be recorded in current profit or loss.考點二：外幣報表折算差額的核算accounting for the balance arising from the tra

19、nslation of foreigncurrency financial statements在對企業(yè)境外經(jīng)營財務(wù)報表進(jìn)行折算前，應(yīng)當(dāng)調(diào)整境外經(jīng)營的會計期間和會計政n,使之與企業(yè)會計期間和會計政策相一致，根據(jù)調(diào)整后會計政策及會計期間編制相應(yīng) 貨幣(記賬本位幣以外的貨幣)的財務(wù)報表，再按照以下方法對境外經(jīng)營財務(wù)報表進(jìn)行 折算：before translating the financial statements for a foreign operation, theenterprise should adjust the accounting period and accounting po

20、licies of the foreign operation to make them be consistent with the accounting period and accounting policies of it , prepare the financial statements in the corresponding currency (a currency other than the functional currency ) in accordance with the adjusted accounting policies and accounting per

21、iod, and then translate thefinancial statements of the foreign operation according to the following provisions :1 .資產(chǎn)負(fù)債表中的資產(chǎn)和負(fù)債項目，采用資產(chǎn)負(fù)債表日的即期匯率 折算,所有者權(quán) 益項目除“未分配利潤”項目外，其他項目采用 發(fā)生時的即期匯率 折算。the asset and liability items in the balance sheet shall be translated at thespot exchange rate on the balance she

22、et date. for the owner' s equity items ,except the “ undistributed profits ” , others shall be translated at the spot exchange rate at the time when they are incurred.2 .利潤表中的收入和費用項目,采用交易發(fā)生日的即期匯率或即期匯率的近似匯率 折算。the revenue and expense items in the statement of income shall be translated at the spo

23、t exchange rate on the transaction date, or at a spotexchange rate which is approximate to the spot exchange rate on the transaction date.按照上述(1)、(2)折算產(chǎn)生的外幣財務(wù)報表折算差額,在合并資產(chǎn)負(fù)債表 中所有者權(quán)益項目下“其他綜合收益”項目列示。the balance arisen from translation of foreign currency financial statements in compliance with the afor

24、esaid items(1) and (2) shall bepresented under other comprehensive income of the owners' equity items ofthe consolidated balance sheet.同步系統(tǒng)訓(xùn)練【例題1 綜合題】甲公司為境內(nèi)注冊的上市公司，外幣業(yè)務(wù)采用交易發(fā)生日的即期 匯率折算。有關(guān)業(yè)務(wù)如下。(1)甲公司30%的收入來自于出口銷售，其余收入來自于國內(nèi)銷售；生產(chǎn)產(chǎn)品所 需原材料有30%需進(jìn)口，出口產(chǎn)品和進(jìn)口原材料通常以歐元結(jié)算。2010年9月30日外幣科目余額為：項目外幣金額折算匯率折合人民幣金額(萬

25、元)銀行存款5 000萬歐元8.944 500應(yīng)收賬款400萬歐元8.93 560應(yīng)付賬款700萬歐元8.96 230長期應(yīng)收款乙公司2 000萬美元6.813 600(2)甲公司擁有乙公司80%的股權(quán)。乙公司在美國注冊，在美國生產(chǎn)產(chǎn)品并全部 在當(dāng)?shù)劁N售，生產(chǎn)所需原材料直接在美國采購。(3) 2010年第四季度發(fā)生下列業(yè)務(wù)。甲公司出口一批產(chǎn)品，價款為2 000萬歐元，貨款尚未收到。交易日歐元與人民 幣的即期匯率為1: 8.8。進(jìn)口一批原材料，價款1 500萬歐元尚未支付，原材料已經(jīng)入庫。不考慮進(jìn)口關(guān) 稅和增值稅。交易日歐元與人民幣的即期匯率為1: 8.82。(4)甲公司將乙公司外幣報表折算為人

26、民幣表示時產(chǎn)生的外幣財務(wù)報表折算差額為600萬元。(5) 2010年末，甲公司對應(yīng)收乙公司款項 2 000萬美元并無收回計劃，實質(zhì)上 已經(jīng)構(gòu)成對被投資單位凈投資。(6) 2010年12月31日歐元與人民幣的匯率為1 : 8.78 ; 2010年12月31日美元與人民幣的匯率為1: 6.75 o要求：(7) 根據(jù)上述資料確定甲公司和乙公司采用的記賬本位幣，并說明理由。(8) 計算甲公司2010年第四季度因匯率變動產(chǎn)生的匯兌收益。(9) 編制甲公司2010年末與合并報表有關(guān)的外幣業(yè)務(wù)的抵消分錄并計算合并報表中外幣報表折算差額應(yīng)當(dāng)列示的金額。【答案】(10) 公司應(yīng)采用人民幣作為記賬本位幣。理由：甲

27、公司生產(chǎn)產(chǎn)品所需原材料有70%在國內(nèi)采購。:70% ofa company should adopt rmb as its functional currency. reason raw materials required by a company for its production are purchased domestically.乙公司應(yīng)采用美元作為記賬本位幣。理由：乙公司在美國注冊，在美國生產(chǎn)產(chǎn)品并 全部在當(dāng)?shù)劁N售，生產(chǎn)所需原材料直接在美國采購。b company should adopt us dollar as its functional currency. reason:

28、 bcompany was registered in the united states. it produces and sells all products in united states. in addition , its raw materials required for production are purchased directly in united states.(11) 公司2010年第四季度因匯率變動產(chǎn)生的匯兌差額的計算如下：calculation of the exchange balance incurred to a company arising from

29、 changes in exchange rates in the fourth quarter of 2010銀行存款(歐元)的匯兌差額=5 000 x8.7844 500 = 600 (萬元)(損失)exchange balance on bank deposits (euro ) = 5 000 x8.78 44 500 = 6.00 million yuan (loss)應(yīng)收賬款(歐元)的匯兌差額=(400 +2 000 ) x8.78 (3 560 +2 000 x8.8) = 88 (萬元)(損失)exchange balance on accounts receivable (e

30、uro ) = ( 400 + 2 000 ) x8.78一(3 560 +2 000 x8.8) = 0.88 million yuan (loss)應(yīng)付賬款(歐元)的匯兌差額=(700 +1 500 ) x8.78 (6 230 +1 500 x8.82 ) = 144 (萬元)(收益)exchange balance on accounts payable (euro ) = (700 + 1 500 ) x8.78 (6 230 + 1 500 x8.82 ) = 1.44 million yuan(gain )長期應(yīng)收款（美元）的匯兌差額= 2 000 x 6.75 13 600 = 100 （萬元）（損 失）故產(chǎn)生的匯兌收益=600 88 + 144 100 = 644 (萬元)exchange balance