外币业务核算是由外汇、汇率和汇差三个主要因素组成,其中:外汇是核算的对象,汇率是核算的内容,汇差是核算的结果,三者缺一不可。 一、外汇 从广义上来说,外汇是指以外币表示的各种货币、票据、银行存款、有价证券 Foreign currency business accounting is composed of three major factors: foreign exchange, exchange rate and exchange difference, of which: foreign exchange is the object of accounting, the exchange rate is the accounting content, the exchange difference is the result of accounting, the three are indispensable. First, foreign exchange Broadly speaking, foreign exchange refers to the various currencies denominated in foreign currencies, notes, bank deposits, securities