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qian xi yuan qi wai hui he tong de zhang wu chu li fang fa
Pages: 67-68
Year: Issue:  6
Journal: Practice in Foreign Economic Relations and Trade

Abstract:  在人民币汇率不断升值的背景下,资本市场日益发展,企业的涉外业务不断增加,如何处理好远期外汇合同的账务问题,关系到许多进出口企业的风险,因此这一问题值得我们关注.本文从签订远期外汇合同的目的出发,来浅析远期外汇合同的账务处理,计量作为金融资产和金融负债的远期处汇合同的价值.
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