出口時匯率和收款時匯率不同,分錄請教? - 會計

By Barb Cronin
at 2013-06-30T13:39
at 2013-06-30T13:39
Table of Contents
我是會計新手,有一個關於出口商品至國外,收到客戶匯款(貨款),
其中出口時跟收到貨款時,匯率不同的分錄問題請教!!
6/10出口一批商品給客戶,金額USD 29003.28,匯率29.82
6/21收到客戶貨款時,有這張水單,請見網址圖檔:http://ppt.cc/tovO
對於水單,我理解的意思如下:
從國外匯入總價USD 29003.28,匯率30.015,存入外匯存款時金額為USD28999.95,
國外手續費USD 3.33
請問我理解的意思對嗎?
因為6/10出口時的匯率和6/21收款時的匯率不同,匯率變高了,
實際收到的錢應該也變多了,請問6/21收到貨款時的分錄該如何做呢?
--
其中出口時跟收到貨款時,匯率不同的分錄問題請教!!
6/10出口一批商品給客戶,金額USD 29003.28,匯率29.82
6/21收到客戶貨款時,有這張水單,請見網址圖檔:http://ppt.cc/tovO
對於水單,我理解的意思如下:
從國外匯入總價USD 29003.28,匯率30.015,存入外匯存款時金額為USD28999.95,
國外手續費USD 3.33
請問我理解的意思對嗎?
因為6/10出口時的匯率和6/21收款時的匯率不同,匯率變高了,
實際收到的錢應該也變多了,請問6/21收到貨款時的分錄該如何做呢?
--
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會計
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