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- home > Supply > Zhaoqing accounting training books on how to determine the functional currency of gold
Information Name: | Zhaoqing accounting training books on how to determine the functional currency of gold |
Published: | 2014-09-21 |
Validity: | 30 |
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Quantity: | 1.00 |
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Detailed Product Description: | How to determine a functional currency, functional currency is the functional currency of the definition refers to the business in which the currency of the primary economic environment. Popular speaking, is used in the preparation of financial statements and accounting bookkeeping business currency. Functional currency is an accounting concept, used by the enterprise for accounting and preparation of financial statements in currencies other than the currency collectively accounting for foreign currency. Pay attention to the concept of foreign currency and foreign currency differences of accounting on Finance on. Foreign currency Foreign currency refers to the finance on terms for the Chinese currency is other than the renminbi currency. But is not this the meaning of accounting, for example, a company in Beijing, if its functional currency is the dollar may, at this time is the currency of RMB on corporate accounting. Second, determine the functional currency of the business enterprise functional currency selected, should consider the following factors: the basic factors of income and expenditure, the auxiliary factor is financing. First, from the daily activities of the cash income perspective, the currency can be selected on the selling price of goods and services companies play a major role, usually in the currency of the sale price of goods and services are denominated and settled. The second is from the daily activities of spending cash perspective, the choice of the currency can affect goods and services labor, material and other costs required, usually in the currency of these costs are denominated and settled. When selected functional currency, the currency should be concerned rather than the enterprise's local currency of the primary economic activity. Enterprise is located just a formality, the main concern is the economic substance of the business. Third, access to capital and financing activities to save money when you receive payments from operating activities used. In determining the enterprise's functional currency, the importance of these factors due to the specific circumstances of different companies and different, the needs of enterprise management authorities to determine the actual situation. Under normal circumstances, considering the first two to determine the company's functional currency, the third term is a reference factor, depending on the degree of impact on corporate cash payments may be. In the case before considering two factors still can not determine the company's functional currency, the third factor in the determination of functional currency for enterprises play an important role. It should be emphasized that corporate management authorities to determine the functional currency in accordance with the actual situation is only one of the currency is determined, it shall not be changed unless and determine the functional currency-related business the primary economic environment in which significant changes. Zhaoqing accounting training, accounting training Zhaoqing, Zhaoqing accounting training schools, training institutions accounting Zhaoqing, Zhaoqing accounting training centers, accounting certificate training Zhaoqing, Zhaoqing and accounting research training, Zhaoqing accounting gymnastics training, accounting training to find gold Zhaoqing books zq.jinzhangben .cn |
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Copyright © GuangDong ICP No. 10089450, Dongguan accounting books Advisory Services Ltd. All rights reserved.
Technical support: ShenZhen AllWays Technology Development Co., Ltd.
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You are the 14189 visitor
Copyright © GuangDong ICP No. 10089450, Dongguan accounting books Advisory Services Ltd. All rights reserved.
Technical support: ShenZhen AllWays Technology Development Co., Ltd.
AllSources Network's Disclaimer: The legitimacy of the enterprise information does not undertake any guarantee responsibility