Today, LTG Goldrock to share with you how the company manages the risk of foreign exchange accounting ~
The management of foreign exchange accounting risks is usually the implementation of the balance sheet of the balance sheet. It is required to be equal to the amount of dangerous assets expressed in the balance sheet with various coffee energy currencies, so that it is converted to the inch (dangerous danger (dangerous danger (dangerous dangerThe difference between assets and dangerous liabilities) is zero.Only in this way will the exchange rate change will not bring the losses of foreign exchange converts to the enterprise.The implementation of the asset liabilities should be achieved, and the following points are generally achieved:
Enterprises should clarify the scale of various foreign currencies in various accounts and subjects in the balance sheet, and determine the size of the comprehensive converting risk position.
According to the nature of the risk position, determine the direction of the adjustment of dangerous assets or dangerous liabilities.If the dangerous assets expressed in a certain foreign currency are greater than the dangerous liabilities, it is necessary to reduce danger assets, increase dangerous liabilities, or two prongs.Anti -dangerous assets expressed in some foreign currency are less than dangerous liabilities, and dangerous assets need to be increased and dangerous and liabilities are needed.
After clarifying the direction and scale of dangerous assets or dangerous liabilities, companies should further determine which accounts and subjects are adjusted.This is the difficulty of implementing the balance sheet value preservation, because the adjustment of some accounts or subjects may bring greater benefits or liquidity losses than other accounts and subjects, or cause new risks of other nature (such as credit risk risks (such as credit risk, Market risk, etc.).In this sense, enterprises preserving the risk of eliminating or reducing converts through the balance sheet of enterprises is at the expense of business benefits.Therefore, enterprises need to carefully analyze and weigh the types and amounts of subject adjustments to determine the subject adjustment, so as to minimize the comprehensive cost of adjustment.
In the management of foreign exchange risks, the prevention requirements of transaction risks may conflict with the prevention requirements of converted positions, thereby deepening the difficulty of risk management.For example, for multinational companies, the easiest way to prevent converting risks is that all branches in foreign countries are required to uniformly use the mother country currency for daily accounting, so that the entire company's dangerous assets and dangerous liabilities are maintained to zero to zero to zero to zeroTo avoid the risk of converting the comprehensive financial statements.
