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首页> 外文会议>Proceedings of the 2nd (2010) international conferece on financial risk and corporate finance managament. >Accounting Treatment Discussion of Risk Aversion for Enterprises' Foreign Currency Claims and Liabilities
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Accounting Treatment Discussion of Risk Aversion for Enterprises' Foreign Currency Claims and Liabilities

机译：企业外币债权债务风险规避的会计处理探讨

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摘要

The promulgation and implementation of China's "Enterprise Accounting Standards" No. 19 "Foreign Currency Translation" and No. 24 "hedge", marked the hedge accounting treatment in China basically had achieved international convergence. Meanwhile, it made hedging foreign currency transactions disclosed within the sheet instead of long-term out of sheet. So mastering the rules, dealing with problems arising from the implementation are already on the schedules and have a high priority. This article will discuss the issues on hedging of foreign currency claims and liabilities in foreign exchange contracts due to enterprises' foreign buying and selling business. Then, the accounting treatment will be put forward.
机译：中国《企业会计准则》第19号《外币换算》和第24号《对冲》的颁布实施，标志着中国的对冲会计处理基本上已经达到国际接轨。同时，它使表外披露的对冲外币交易而不是长期不在表外。因此，掌握规则，处理实施中出现的问题已经在计划中，并且具有高度优先级。本文将讨论由于企业的外汇买卖业务而对外汇合约中的外汇索赔和负债进行套期的问题。然后，将提出会计处理方法。

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