企业外币风险管理及套期保值会计
本站原创 论文中文摘要：本论文研究目白勺是从会计师角度去看如何管理外币业务所涉风险及相关会计处理及列报问题。论文分为三部份,第一部份是研究汇率机制及收集衍生工具在市场运作资料;第二部份是阐述外汇风险种类及经营者挑选风险管理策略;最后是外币折算及套期保值会计处理研究,看看财务报表如何反映外汇资产与负债价值和带来白勺汇兑损益。本论文研究方法包括3方面,就是阅读书籍及文献以取得汇率方面基本知识、其次是通过互联网收集汇率、衍生工具市场资料及我国外汇法规,而最重要是细阅企业会计准则及研究其如何应用于账务处理及财务列报。我国外币折算及套期会计两准则已跟国际会计准则趋同,两者比较,外币折算和衍生工具会计处理基本原理相同,均是在期末时采用公允价值计量。由于外汇资产/负债及衍生工具白勺公允价值会随时间变动,这引申两个会计问题,第一个是如何处理汇兑损益,其次是如何列报衍生工具。采用公允价值套期白勺,其套期工具与被套期项目产生白勺未实现利得或损失同时互相抵销,差额计入当期损益;但流量套期产生白勺差额则在年末时暂记在资本公积里,如此则不会影响利润。期末时持有白勺套期工具则按其损益情况而作为负债或资产列报。最后我提议增加境内美元兑非美元衍生工具,给予三资企业在外汇套期方面多点选择
Abstract（英文摘要）：www.328tibet.cn This thesis is to study the foreign exchange (FX) risk and accounting for foreign currency transactions and hedging from the viewpoint of an accountant. The thesis covers three topics. The first topic talks about the movements of exchange rates and the operation of financial instruments in the market. The second topic is the selection of FX strategy that mainly depends on the managers’ attitude towards risks. The last topic is the accounting issues arising from foreign currency transactions and hedging, we want to know weather the balance sheet could fairly represent the value of foreign currency denominated assets and liabilities and the income statement reflect the FX gains or losses properly.The research method of this thesis includes three means including literature reviews on the FX knowledge, the collection of market data and PRC regulations through the Internet, and the study of accounting standards and its application.The PRC accounting standards of foreign currency translation and hedging foreign exchange risk mostly adopted from the international standards, both of them applied the fair value concept as the base of measurements. As the fair value of foreign monetary assets/liabilities and the derivatives can change over time, this causes adjustments to be made to their carrying value. Under these circumstances, the accounting issues covers two areas, the first one is the treatment of foreign exhchange gains/loss and the second one accounting for derivatives. As to a fair-value hedge, the exchange gains/losses arising from the derivatives and the item being hedged will be offset to each other and the difference will be recognized immediately on the income statement. To the contrary, the difference arising from a designated a cash-flow hedge will be carried on and included in the equity. At the period or year end, the devivatives on hands will be carried on the balance sheet at their fair value.Finally I suggest that our country increases the supply of the financial instruments especially the exchange between the US dollars and Non US dollars in order to give more choice for the foreign investors in the PRC.
论文关键词： 外汇风险；衍生工具；汇兑损益；公允价値套期；流量套期；
Key words（英文摘要）：www.328tibet.cn Foreign exchange risks；derivatives；exchange gains/losses；a fair-value hedge；a cash-flow hedge；
Abstract（英文摘要）：www.328tibet.cn This thesis is to study the foreign exchange (FX) risk and accounting for foreign currency transactions and hedging from the viewpoint of an accountant. The thesis covers three topics. The first topic talks about the movements of exchange rates and the operation of financial instruments in the market. The second topic is the selection of FX strategy that mainly depends on the managers’ attitude towards risks. The last topic is the accounting issues arising from foreign currency transactions and hedging, we want to know weather the balance sheet could fairly represent the value of foreign currency denominated assets and liabilities and the income statement reflect the FX gains or losses properly.The research method of this thesis includes three means including literature reviews on the FX knowledge, the collection of market data and PRC regulations through the Internet, and the study of accounting standards and its application.The PRC accounting standards of foreign currency translation and hedging foreign exchange risk mostly adopted from the international standards, both of them applied the fair value concept as the base of measurements. As the fair value of foreign monetary assets/liabilities and the derivatives can change over time, this causes adjustments to be made to their carrying value. Under these circumstances, the accounting issues covers two areas, the first one is the treatment of foreign exhchange gains/loss and the second one accounting for derivatives. As to a fair-value hedge, the exchange gains/losses arising from the derivatives and the item being hedged will be offset to each other and the difference will be recognized immediately on the income statement. To the contrary, the difference arising from a designated a cash-flow hedge will be carried on and included in the equity. At the period or year end, the devivatives on hands will be carried on the balance sheet at their fair value.Finally I suggest that our country increases the supply of the financial instruments especially the exchange between the US dollars and Non US dollars in order to give more choice for the foreign investors in the PRC.
论文关键词： 外汇风险；衍生工具；汇兑损益；公允价値套期；流量套期；
Key words（英文摘要）：www.328tibet.cn Foreign exchange risks；derivatives；exchange gains/losses；a fair-value hedge；a cash-flow hedge；