对未实现汇兑损益在会计与税务处理中出现的相关问题的思考  

The Consideration and Suggestions of Unrealized Currency Exchange Profit or Loss in Dealing with Accounting and Tax

作　　者：刘灵 Liu Ling(Chongqing Chemical Industry Vocational College,Chongqing,400020,Chin)

机构地区：[1]重庆化工职业学院经济管理系

出　　处：《装备制造与教育》2018年第2期70-72,共3页Equipment Manufacturing and Education

摘　　要：随着经济全球化,企业的筹资已经放眼全球商业性银行,随之带来由外币借款而引起的汇兑差异对会计做账和税收征管的影响,尤其是外币长期借款引起的未实现汇兑损益的会计处理方法和税务处理规范之间的冲突。笔者针对两者的冲突,结合实际工作中的解决办法,提出应将未实现汇兑损益递延而非计入当期损益影响财务费用,同时对税法在此的政策空白和企业会计准则对此处理的不妥提出相关修订建议。With the trend of economic globalization, business financing has been expanded to global commercial banks. The influence to financial accounting practice and tax administration is caused by foreign accuracy exchange when the long-term loan is due. Especially for foreign currency long-term loan, it makes the conflicts between accounting and tax treatment in China. Based on practical working experiences, the author raised a point that unrealized currency exchange profit or loss should be deferred rather than being included in current operating profit by adding in financial cost. In the meantime, the tax law should cover the blank in this field and accounting standard for business enterprises should be updated.

关 键 词：未实现汇兑损益 所得税法 企业会计准则 会计处理 税务处理 

分 类 号：F234[经济管理—会计学]