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汇兑损失是在持有外汇资产和负债期间,由于外币汇率变动而引起的外汇资产和负债的价值发生变动所产生的损失,在国际金融理论中称为交易风险,即是指由于外汇汇率波动而引起的应收资产与应付债务价值变化的风险。在众多涉外企业的经营活动中,如何避免或减小外汇风险已成为企业实行科学化管理工作的一项重要内容。而这一管理过程就是通过对影响外汇汇率因素的分析和预测,采取相应的措施,从而达到规避外汇风险的目的。
Exchange loss is the loss arising from the change of the value of foreign exchange assets and liabilities caused by changes in foreign currency exchange rates during the period of holding foreign exchange assets and liabilities. In international financial theory, this is called transaction risk, which means that due to the fluctuation of foreign exchange rates The risk of changes in the receivables and liabilities due. In many foreign-related business activities, how to avoid or reduce the foreign exchange risk has become an important part of the enterprise’s implementation of scientific management. And this management process is through the analysis and prediction of the factors that affect foreign exchange rates, and take corresponding measures to achieve the purpose of avoiding foreign exchange risk.