《企业财务通则》第三十四条规定:“企业各种外币项目(不包括按照调剂价单独记帐的外币项目)的期末余额,除国家另有规定者外,按照期末国家外汇牌价折合为记帐本位币金额,期末国家外汇牌价折合为记帐本位币金额与帐面记帐本位币金额的差额,作为汇兑损益,计入当期损益。”《商品流通企业会计制度》也有同样内容的规定。但是, Article 34 of the “General Rules for Corporate Finance” stipulates that: “The closing balance of various foreign currency items (excluding the foreign currency items solely recorded on the basis of the swap price) of an enterprise shall, subject to the provisions of the state otherwise, be translated into The amount of the functional currency of the account, the difference between the foreign exchange rate of the State as converted into the functional currency of the book and the functional currency of the book, as the foreign exchange gains and losses, is recorded into the profits and losses of the current period. ”The same applies to the Accounting System for Commodity Circulation Enterprises . but,