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tkop


瑪瑙宮

積分: 133088


1#
發表於 11-6-25 13:05 |只看該作者
Hi,
公司轉左貨幣和exchange rate埋数,我只在AP, AR 和 Bank 做左exchange difference, 有同事話capital都要做埋，如果做埋capita，請問exchange rate是否用返開公司時的exchange　difference？請給點意見，謝謝！
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jannie1223


男爵府

積分: 9490


2#
發表於 11-6-28 20:52 |只看該作者
you should always use the historial rate for capital and any difference in closing rate (the exchange rate at year end date) should go to Exchange Reserve, an equity account (balance sheet item)

All balance sheet items should be recorded at closing rate including assets, liabilities while equity account items usually recorded in historial rate as mentioned above.

If this is the first year that the capital is recorded in another currency, you should use this year's rate to record capital.
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tkop


瑪瑙宮

積分: 133088


3#
發表於 11-7-1 15:02 |只看該作者
jannie1223 發表於 11-6-28 20:52
you should always use the historial rate for capital and any difference in closing rate (the exchang ...

Hi,
謝謝意見!
因為用了上月的BS的Closing balance做了本月的Opening balance,所以如果capita用了新的l匯率做exchange difference, fixed asset 和 Depreciation應否做埋exchange difference呢?請再給意見,謝謝!
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jannie1223


男爵府

積分: 9490


4#
發表於 11-7-1 23:51 |只看該作者
ALL items in Balance sheet should be converted into the new currency including fixed assets and depreciation, thus an exchange difference may be arise.

Fixed asset should be recorded at "closing rate" (the spot rate of period end), any exchange difference should go to equity as exchange reserve until disposal of assets.

Depreciation should be recorded with "average rate" (the rate for recording P&L items) as it is an expense item, exchange difference should go to P&L as well.


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tkop


瑪瑙宮

積分: 133088


5#
發表於 11-7-2 22:14 |只看該作者
jannie1223 發表於 11-7-1 23:51
ALL items in Balance sheet should be converted into the new currency including fixed assets and depr ...

再謝謝回覆!
今天打去問Auditor,他說capital, fixed asset & accumulate dep 什麼都不做都可以,他說金額不算好大,沒有所謂,細公司無咩所謂瓜,他說金額細audit時都吾會做audit adjustment,所以,公司決定吾做了.


THANK YOU!
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jannie1223


男爵府

積分: 9490


6#
發表於 11-7-3 00:23 |只看該作者
you are welcome!

"什麼都不做都可以" solely because of the amount of these items are immaterial in view of auditor, who only focus on material and significant items, doesn't mean these items are free to adjust in the case of change of currency!!!

just a reminder, if your company is a limited company, your auditor has to issue a financial report and the capital in B/S has to be changed to reflect its true and fair value eventually.
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