關於Forward會計分錄簡述如下，並附上實際傳票供參。 (1) 承作

關於Forward會計分錄簡述如下，並附上實際傳票供參。

(1) 承作會計不入分錄。
(2) 每月Forward未實現損益數做評價並於次月迴轉
每月依據銀行提供之未實現損益數做評價，評價匯率採當月底即期中價匯率。
【分錄】
借：交易目的金融資產
貸：評價兌換盈餘
借：評價兌換損失
貸：交易目的金融負債
(3) Forward交割時，依財務部交易單之交割損益以當月底即期中價匯率認列已實現兌換損益。
【分錄】
借：銀行存款
借：已實現兌換損失
貸：以實現兌換盈餘
貸：銀行存款

ผลลัพธ์ (อังกฤษ) 1:

Forward accounting entries are summarized below, accompanied by an actual summons for participation.

(1) accounting not into entries.
(2) Forward every month doing evaluations and unrealized gains and losses on a monthly rotating
monthly basis Bank provide number of unrealized profit and loss of the evaluation, the evaluation Exchange recovery rates when the end of the period.
"Journal"
lent: transaction
purpose financial assets loans: the evaluation Exchange surplus
lent: evaluation of exchange losses
credits: transaction
purpose of financial liabilities (3) Forward when, according to the Ministry of finance orders deliverable profit and loss rates when the end of the period of recognition realized exchange gains and losses.
"Journal"
lent:
borrowed from bank deposits:Realized exchange loss
credits: to Exchange surplus
credits: Bank

ผลลัพธ์ (อังกฤษ) 2:

About Forward accounting entries are summarized below, together with the actual summons for reference. (1) Nothing Cheng for accounting entries. (2) the monthly number of realized gains and losses do not Forward evaluation and in the next month rotation number of unrealized gains and losses do provide a basis for evaluation of the monthly bank, when evaluated at the end of the spot exchange rate adopted in the price rates. [Entries] By: trading financial assets Credit: Evaluation exchange earnings by: Rating exchange losses Credit: trading financial liabilities (3) Forward delivery, the profit or loss in accordance with the delivery of the Finance Department in a single transaction when the price of the spot exchange rate at the end of recognized Realized foreign exchange gains and losses. [Entries] By: bank deposits by: Realized foreign exchange loss loans: to achieve exchange earnings loans: bank deposits

ผลลัพธ์ (อังกฤษ) 3:

Is as follows about Forward accounting entry summary, and enclosed actual subpoena supplies the senate.

(1) makes to order the accountant not to enter the record. The
(2) each month Forward unrealized gains and loss number made the appraisal and rotates
the unrealized gains and loss number to make the appraisal next month according to bank provision every month, the appraisal exchange rate picks in the same month the bottom immediate price exchange rate.
[Record]
borrows: Transaction goal financial asset
loan: Appraisal exchange earnings
borrows: The appraisal exchange loses the
loan: When transaction goal finance debt
(3) Forward finalizes, recognized the row to realize the exchange profit and losses according to finalizing of profit and losses the finance department transaction list at the same month bottom immediate price exchange rate.
[Record]
borrows: Bank deposit
borrows:Has realized the exchange to lose the
loan: In order to realize the exchange earnings
loan: Bank deposit