注册会计师-会计第01讲外币折算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。I.外币交易的会计处理AccountingTreatmentsforForeignCurrencyTransactions（一）初始确认Initialrecognition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；Atthetimeofinitialrecognitionofaforeigncurrencytransaction,theamountintheforeigncurrencyshallbetranslatedintotheamountinthefunctionalcurrencyatthespotexchangerateofthetransactiondate；也可以采用按照系统合理的方法确定的、与交易发生日即期汇率的近似汇率折算。oratanexchangeratewhichisdeterminedthroughasystematicandreasonablemethodandisapproximatetothespotexchangerateofthetransactiondate.旭晟出品必属精品扫描上面二维码加微信领取资料考前精准押题微信：1240392823（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Attheendofaccountingperiod,enterpriseshalltreattheforeigncurrencymonetaryitemsandforeigncurrencynon-monetaryitemsrespectivelyII.外币报表折算差额的核算AccountingfortheBalanceArisingfromtheTranslationofForeignCurrencyFinancialStatements在对企业境外经营财务报表进行折算前，应当调整境外经营的会计期间和会计政策，使之与企业会计期间和会计政策相一致，根据调整后会计政策及会计期间编制相应货币（记账本位币以外的货币）的财务报表，再按照以下方法对境外经营财务报表进行折算：Beforetranslatingthefinancialstatementsforaforeignoperation，theenterpriseshouldadjusttheaccountingperiodandaccountingpoliciesoftheforeignoperationtomakethembeconsistentwiththeaccountingperiodandaccountingpoliciesofit，preparethefinancialstatementsinthecorrespondingcurrency（acurrencyotherthanthefunctionalcurrency）inaccordancewiththeadjustedaccountingpoliciesandaccountingperiod，andthentranslatethefinancialstatementsoftheforeignoperationaccordingtothefollowingprovisions：1.资产负债表中的资产和负债项目，采用资产负债表日的即期汇率折算，所有者权益项目除“未...
