Is it also a foreign currency monetary item if there is also a foreign currency bond investment in f

No, because trading financial assets are held for short-term profit and will be ** in the near future, so the recoverable amount is usually uncertain, and the foreign currency translation guidelines treat it as a foreign currency non-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.

Belong to foreign exchange: a, b, c.

1. ** and bonds are both valuable**, and they are the two main financial instruments in the ** market.

Both are in the primary market.

issuance, in the secondary market.

Transfer of circulation. For investors, both are means of financing that can be raised through a public offering.

2. Therefore, both are essentially capital**. From a dynamic point of view, the yield of **.

And ** and the interest rate of the bond and ** are mutually influential, and in the ** market is often the same direction, that is, one rises and one rises, and vice versa. , but the range of rise and fall is not necessarily the same.

3. These are the connections between ** and bonds. Although both Tongyan and bonds can be used as financing means and investment tools, there is a clear difference between the two. Therefore, it does not belong to Forex.

Expand your information; 1. Foreign exchange is the currency management authority (** bank.

Monetary management institutions, foreign exchange stability** and the Ministry of Finance) can use claims to maintain a balance of payments deficit in the form of bank deposits, treasury bonds, and long-term and short-term treasury bonds.

2. Including foreign currency, foreign currency deposits, foreign currency** (treasury bonds, corporate bonds, **, etc.), foreign Zen wheel currency payment vouchers (bills, bank deposit certificates, postal savings certificates, etc.). As of 2015, China's foreign exchange reserves in the world**.

ranked first. However, the United States, Japan, Germany and other countries have a large number of private foreign exchange reserves, and the country's overall foreign exchange reserves are much higher than China's.

3. All assets denominated in foreign currencies owned by a country refer to the flow of currency between countries, which is a special commercial activity that converts the currency of one country into the currency of another country to pay off international claims and debts. In fact, in the case of a deficit in the balance of payments, the claims of monetary authorities (banks, monetary authorities, foreign exchange stabilizers, and the Ministry of Finance) in the form of bank deposits, government bonds, etc., can be used. Treasury long-term and short-term treasury bonds, etc.

4. Foreign exchange refers to the foreign currency used to settle international claims and debts or various payment methods expressed in foreign currency.

5. International Monetary Organization.

"Foreign exchange is the monetary authority (bank, monetary authority, foreign exchange stability, and treasury).

6. Creditor's rights held in the form of bank deposits, treasury bills of the Ministry of Finance, long-term and short-term treasury bonds, etc., can be used for balance of payments deficits.

Answer]: a, c, d

Answer]: a, c, d

Analysis] Monetary items refer to the currency held by the enterprise and the assets or liabilities that will be collected or repaid in a fixed or definite amount of currency. Advance receipts and prepayments do not belong to foreign currency monetary items, because they are usually settled in the form of external assets or assets acquired by the enterprise, and do not belong to the currency held by the enterprise or the assets or liabilities to be repaid in the currency of 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: B

Answer: Sakura] b

Analysis] Option B, which is a lead state and a non-monetary 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.

Other debt investment refers to the financial assets that are classified by the accounting enterprise as measured at fair value in accordance with Article 18 of this standard and the changes thereof are included in other comprehensive income. Other debt investments can be accounted for in detail according to the type and variety of financial assets, such as "cost", "interest adjustment" and "fair value change". Monetary items refer to the monetary funds held by the enterprise and the assets or liabilities that will be received in a fixed or determinable amount.

Therefore, other debt investments are not monetary items.

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.