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1、专题十一外币折算目录01考情分析02词汇归纳总结03重点、难点讲解04同步系统训练考情分析本部分内容相对比较简单，但是也可能在主观题中进行考查，从近年专业阶段考试情况来看，曾在2010年主观题中考查外币报表折算差额的计算。本章在复习过程中应重点关注期末外币货币性项目汇兑差额的计算、外币报表折算汇率的选择以及外币报表折算差额的计算。词汇归纳总结外币交易Foreign currency transaction即期汇率Spot exchange rate交易发生日Transaction date记账本位币Functional currency即期汇率的近似汇率Approximate exchange
2、 rate of spot exchange rate外币货币性项目Foreign monetary item外币非货币性项目Foreign non-monetary item历史成本Historical cost未分配利润Undistributed profits外币报表折算差额Exchange difference in foreign currency financial statement境外经营Foreign operations考点一：外币交易的会计处理 Accounting Treatments for Foreign Currency Transactions（一）初始确认In
3、itial recognition外币交易应当在初始确认时，采用交易发生日的即期汇率将外币金额折算为记账本位币金额；At the time of initial recognition of a foreign currency transaction, the amount in the foreign currency shall be translated into the amount in the functional currency at the spot exchange rate of the transaction date；也可以采用按照系统合理的方法确定的、与交易发生日
4、即期汇率的近似汇率折算。or at an exchange rate which is determined through a systematic and reasonable method and is approximate to the spot exchange rate of the transaction date.【提示】企业收到投资者以外币投入的资本，无论是否有合同约定汇率，均不得采用合同约定汇率和即期汇率的近似汇率折算，而是采用交易日即期汇率折算，这样，外币投入资本与相应的货币性项目的记账本位币金额相等，不产生外币资本折算差额。Tip When an enterprise
5、 receives the capital invested by any investor in foreign currency，the amount in the foreign currency shall，regardless of whether there is a contractual exchange rate，not be translated at the contractual exchange rate or an exchange rate which is approximate to the spot exchange rate rather than the
6、 spot exchange rate on the transaction date，so that the amount of the invested capital in the foreign currency is equal to the amount of functional currency of corresponding monetary items，and no difference will arise from the translation of the foreign currency.（二）期末，企业应当分别外币货币性项目和外币非货币性项目进行处理At th
7、e end of accounting period, enterprise shall treat the foreign currency monetary items and foreign currency non-monetary items respectively ：（1）货币性项目的处理Treatment of monetary items期末或结算外币货币性项目时 , 采用当日即期汇率折算。The foreign currency monetary items shall be translated at the spot exchange rate on the date
8、at the end of accounting period or at the settlement.因当日即期汇率与初始确认时或者前一期末即期汇率不同而产生的汇兑差额，计入当期损益。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 peri
9、od shall be recorded into the profit or loss of current period.企业为购建或生产符合资本化条件的资产而借入的专门借款为外币借款时，在借款费用资本化期间内，由于外币借款在取得日、使用日及结算日的汇率不同而产生的汇兑差额，应当予以资本化，计入固定资产成本。When a specific borrowing borrowed by an enterprise to purchase or build assets that meet capitalization conditions is foreign currency borrowi
10、ng, 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）非货币性项目的处理T
11、reatment of non-monetary items对于以历史成本计量的外币非货币性项目，已在交易发生日按当日即期汇率折算，资产负债表日不应改变其原记账本位币金额，不产生汇兑差额。For the foreign currency non-monetary items measured at the historical cost that have been translated at the spot exchange rate on the transaction date，their original amounts of functional currency shall no
12、t be changed on the balance sheet date，and no balance of exchange will arise.对于以成本与可变现净值孰低计量的存货，如果其可变现净值以外币确定，则在确定存货的期末价值时，应先将可变现净值折算为记账本位币，再与以记账本位币反映的存货成本进行比较。For inventory which is measured at the lower of cost and net realizable value, if its net realizable value is determined at foreign currency
13、, when determining the closing balance of inventory, the net realizable value should be translated to functional currency first, then be compared with the cost which reflected at functional currency.对于以公允价值计量的股票、基金等非货币性项目，如果期末的公允价值以外币反映，则应当先将该外币按照公允价值确定当日的即期汇率折算为记账本位币金额，再与原记账本位币金额进行比较，其差额作为公允价值变动损益，
14、计入当期损益。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，the amount of the foreign currency should be translated into the amount of the functional currency at the spot exchange rate on the date when th
15、e 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 resulting difference should be treated as a gain or loss arising from changes of the fair value and included in current profit or loss.以公允价值计量且其变动计入其他综合收益的外币货币性金融资产形成的汇兑差额，应当计入当期损益；外币非货币性金融资产形成的汇兑差额，与其公允价值变动一并计入其他综合收益。但是，采用实际利率法计算的金融资产的外币利息产生的汇兑差额，应当计入当期损益，非交易性权益工具投资的外币现金股利产生的汇兑差额，应当计入当期损益。The balance of exchange formed by foreign currency monetary financial assets at fair value through other comprehensive income shall be re
