汇兑损益对境外企业的影响  

The Impact of Foreign Exchange Gains and Losses on Foreign Enterprises

作　　者：童彤 Tong Tong

机构地区：[1]中国江苏国际经济技术合作集团有限公司海外工程三分公司埃塞俄比亚公司,江苏南京210000

出　　处：《江苏建材》2024年第6期127-129,共3页Jiangsu Building Materials

摘　　要：汇兑损益是企业在境外活动中由于汇率浮动所产生的汇兑差额。它不仅会影响企业的财务状况,还可能对企业的经营成果产生重大影响。对于境外企业来说,正确处理汇兑损益是一项重要的财务工作。Exchange gains and losses refer to the exchange differences arising from exchange rate fluctuations in an enterprise's overseas activities.Not only does it affect the financial health of a business,but it can also have a significant impact on the results of a business's operations.For overseas enterprises,the correct handling of foreign exchange gains and losses is an important financial task.

关 键 词：汇兑损益 处理方法 外币折算 

分 类 号：F830.7[经济管理—金融学]