汇兑损益是中外合资经营、合作经营企业在经营中遇到的一个比较棘手的问题,也是合营企业会计处理中的一个特殊问题,本文拟就汇兑损益产生的原因、国际上通行的防止与处理办法,并结合我国的具体情况,对合资企业汇兑损益的会计处理作一探讨。 Exchange gains and losses are a more difficult problem encountered by Sino-foreign equity joint ventures and cooperative enterprises in their operations. They are also a special issue in the accounting treatment of joint ventures. This paper proposes the reasons for foreign exchange gains and losses, and internationally accepted measures for prevention and treatment. , In conjunction with the specific situation in China, a discussion was made on the accounting treatment of foreign exchange gains and losses of joint ventures.