The focus of this issue concentrates on the choice between temporal method and current rate method.
外币报表折算是财务会计面临的三大难题之一,焦点主要集中在时态法与现行汇率法的方法选择上。
During the argument of temporal method and current rate method, the latter exceeds the former temporarily, it is al.
在时态法和现行汇率法的争议中,现行汇率法暂时占据上风,也成为我国企业外币报表折算方法的现行选择。
Through the theoretical analysis of temporal method and current rate method,this thesis points out the theoretical defect of current rate method and analyzes the contradiction of using the two methods concurrently.
通过对时态法和现行汇率法的理论分析 ,指出了现行汇率法存在的理论缺陷 ,分析了兼用时态法和现行汇率法的矛盾 ,并论证了时态法才是我国外币报表折算方法的现实选择。
current-noncurrent method
对国外业务按现行汇率折合算法
Current Rate Method And Temporal Method Of Foreign Currency Transformation In Financial Statement;
外币报表折算中的现行汇率法和时态法
If a Renminbi cash contribution made by a Chinese venturer needs to be converted into a foreign currency, such conversion shall be made at the exchange rate quoted by the State Exchange Control Administration on the date on which the funds are paid.
中国合营者出资的人民币现金，如需折合外币，按缴款当日国家外汇管理局公布的外汇牌价折算。
Most countries adopt single-rate systems in which all foreign exchange transactions are carried on at one official rate of exchange.
多数国家采用单一汇率制，一切外汇交易按官价汇率进行结算。
Designated forex banks could deal with their clients at an agreed rate.
外汇指定银行可按议定汇率，对客户买卖外汇。
On China s Enterprises Guarding Against the Risk of Foreign Exchange Transactions under Current Exchange Rate System;
现行汇率制度下我国企业的外汇交易风险防范
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.
因汇率的差异而发生的汇兑损益的处理方法应符合中国财政部公布的外汇业务会计处理规定。
& 350 be the equivalent of dm... at the current cross rate .
按照现行的兑换率，350镑折合××马克。
handle foreign exchange deposits and loans, international remittance and settlement, foreign exchange Bill discount, witness and guarantee.
办理外汇存款和贷款、国际汇兑结算、外汇票据贴现、外汇见证担保等业务。
parity of exchange
汇兑行情的平衡价格,官方所订的外币折合率
Exchange rate risk measure of foreign assets and optimal portfolio selection in China s commercial banks;
我国商业银行外汇资产的汇率风险测量与最优组合选择
The sales amoumnt of the taxpayer settled in foreig n currencies shall be converted into renminbi according to the exchange rate prevailing in the forei gn exchamge market.
销售额以人民币计算。纳税人以外汇结算销售额的，应当按外汇市场价格折合成人民币计算。
The conversion of RMB into other currency shall be in accordance with the exchange rate of the converting day published by the State Administration of Exchange Control of the People's Republic of China.
人民币同其他外币折算，按实际发生之日中华人民共和国国家外汇管理局公布的汇价计算。
Ponder on widening foreign exchange derivative instruments;
对我国银行拓展外汇衍生产品业务的思考
Value-Added Tax for the Chinese-foreign co-operative exploitation of offshore oil and natural gas shall be collected in kind. The tax rates and collection measures shall be separately formulated by the State Council.
中外合作开采海洋石油、天然气,按实物征收增值税,其税率和征收办法由国务院另行规定。
Financial institutions duly authorized for foreign exchange operations shall open foreign exchange accounts for their clients and conduct the business operations in accordance with the relevant government regulations.
经营外汇业务的金融机构应当按照国家有关规定为客户开立外汇帐户，办理有关外汇业务。
Income in foreign currency shall be converted into Renminbi according to the exchange rate quoted by the State exchange control authorities for purposes of tax payment.
所得为外国货币的,应当按照国家外汇管理机关公布的外汇牌价折合成人民币缴纳税款。
If incomes are in foreign currencies, they shall be converted into Renminbi according to the foreign exchange rates quoted by the State administration of foreign exchanges for tax payment.
所得为外国货币的，按照国家外汇管理机关规定的外汇牌价折合成人民币缴纳税款。