外汇入门:财面汇率是什么意思
帐面汇率是指根据帐面资料计算的汇率,类似于库存材料、产品或商品的帐面成本。所以帐面汇率也可以采用先进先出法、移动加权平均法、月末一次加权平均法等计算确定。
对用外币结算的往来款项,也可以用原来入帐时的汇率作为帐面汇率。
账面汇率也称历史汇率,即已经登记入账的汇率。
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