What is included in the foreign currency monetary item?

Foreign currency monetary items refer to the monetary funds held by the enterprise and the assets or liabilities to be repaid in a fixed or determinable amount. Monetary items are divided into monetary assets and monetary liabilities. Monetary assets include cash, bank deposits, accounts receivable, and other receivables.

Long-term receivables, etc., monetary liabilities include accounts payable and other payables.

long-term payables, etc. For foreign currency monetary items, the spot exchange rate at the balance sheet date shall be used for translation, and the exchange difference due to exchange rate fluctuations shall be regarded as a financial expense.

If it is necessary to make an impairment provision if it is included in the profit or loss for the current period and at the same time increases or decreases the amount of the bookkeeping base currency of a foreign currency monetary item, it shall be converted at the spot exchange rate on the balance sheet date before making an impairment provision.

The official website shall prevail.

Monetary items can be divided into two categories: monetary assets and monetary liabilities. Monetary assets are the currency owned by the enterprise and other claims with a fixed amount, including monetary funds, accounts receivable, notes receivable, other receivables, long-term receivables, etc. Monetary liabilities are debts that must be paid in a fixed amount of money in the future, including accounts payable, employee compensation payable, other payables, long-term borrowings, bonds payable, etc.

Foreign currency monetary items, that is, foreign currency.

Foreign currency non-monetary items refer to items other than monetary items, including inventory, long-term equity investment, fixed assets, intangible assets, etc.

Foreign currency monetary items include: monetary items are divided into monetary assets and monetary liabilities.

Monetary assets include cash, bank deposits, accounts receivable, other receivables, long-term receivables, etc., and monetary liabilities include accounts payable and other payables.

long-term payables, etc. For foreign currency monetary items, the spot exchange rate on the balance sheet date shall be used for translation, and the difference in the exchange rate due to exchange rate fluctuations shall be regarded as financial expenses and included in the current profit or loss, and the amount of the foreign currency monetary items shall be increased or decreased at the same time, and if an impairment provision needs to be made, the impairment provision shall be made after conversion at the spot exchange rate on the balance sheet date.

Foreign currency non-monetary items include inventories and long-term equity investments.

Fixed assets, intangible assets, paid-in capital and capital reserves. Wait.

Foreign Trade Accounting: Monetary items include cash, bank deposits, and accounts receivable.

and notes receivable and held-to-maturity investments, and non-monetary items include inventories (raw materials, packaging, low-value consumables, inventory commodities, commissioned processing materials, commissioned goods, etc.), long-term equity investments.

Investment real estate, fixed assets.

Construction in progress, engineering materials, intangible assets, etc.

Monetary items refer to the monetary assets of the enterprise, which refers to the monetary funds held by the enterprise.

and assets that will be charged in fixed or determinable amounts. Non-monetary items refer to non-monetary assets, which refer to assets other than monetary assets. Foreign trade accounting is mainly for import and export tax rebates, including general **.

Import and export tax rebate business, import and export business practice of processing business, import and export business of import and export business of import and export processing business, import and export business operation under deep processing mode, supporting relevant theoretical knowledge and precautions, in addition to these, it also involves customs declaration, commodity inspection, verification, electronic port, software operation, tax exemption and tax refund declaration and other related knowledge. The foreign trade accounting examination project is mainly aimed at professionals who are engaged in or will be engaged in the accounting work of foreign trade enterprises, and are responsible for the accounting, analysis, analysis and control of the import and export business of the enterprise in the enterprise.

The concept is not monetary in nature, and is measured not only in monetary terms, but also in other units of measurement.

Such as physical units, time units.

Measured assets, liabilities and equity items. Non-commodity and currency-only items refer to items other than monetary items, including inventory, long-term equity investment, fixed assets, intangible assets, etc. When the general price level changes, the nominal monetary amount is not fixed, but is an item of assets or liabilities that increases with the general price level** and decreases with the general price level.

In contrast to monetary items, a distinctive feature of non-monetary items is that the amount of their assets or liabilities is not a fixed amount of money, and their amounts will change as prices change.

Monetary items in foreign currencies include: Monetary items are divided into monetary assets and monetary liabilities.

Monetary assets include cash, deposits, accounts receivable, other receivables, long-term receivables, etc., and monetary liabilities include accounts payable, other payables, long-term payables, etc. For foreign currency monetary items, the spot exchange rate on the balance sheet date shall be used for translation, and the exchange difference arising from exchange rate fluctuations shall be regarded as financial expenses and included in the current profit or loss, and at the same time, the amount of the foreign currency monetary items shall be increased or decreased in the base currency of the book, and if it is necessary to make an impairment provision, it shall be converted according to the spot exchange rate on the balance sheet date, and then the impairment provision shall be made.

Foreign currency non-monetary items include inventories, long-term equity investments, fixed assets, intangible assets, paid-in capital and capital reserves.

The monetary items of the out-of-state spring brother coin include two categories: monetary liabilities and monetary assets.

Monetary liabilities: Registered liabilities that must be paid in a fixed amount of money in the future. For example, other receivables, long-term receivables, cash, bank deposits, etc.

Monetary assets: Currency owned by the enterprise and other claims with a fixed amount. For example, employee wages payable, accounts payable, and other payables.

Monetary items are divided into monetary assets and monetary liabilities. Monetary assets include cash, bank deposits, accounts receivable, other receivables, long-term receivables, etc., and monetary liabilities include accounts payable, other payables, long-term payables, etc.

For foreign currency monetary items, the spot exchange rate on the balance sheet date shall be used for translation, and the exchange differences arising from exchange rate fluctuations shall be regarded as financial expenses and included in the current profit or loss. Travelers' foreign currency monetary items refer to the monetary funds held by the enterprise and the assets or liabilities to be repaid in a fixed or determinable amount.

Answer]: c, d

Accounts receivable in advance are non-monetary items in foreign currency, and the tax payable is usually paid directly in RMB, and there is no need to set up a foreign currency account for tax payable liquid matching fees, so the tax payable does not belong to the foreign currency item.

Answer]: a, b, c

Monetary items are divided into monetary assets and monetary liabilities. Monetary assets include cash, deposits before the silver ruler, accounts receivable, other receivables, long-term receivables, etc.; Monetary debts include accounts payable, other payables, long-term payables, etc. In addition, non-monetary items that do not meet these conditions are non-monetary items.