入賬問題 - Money exchange

回答者： Jennie ( 小學級 5 級 ) 的答案; 筆者, 折服了。

2012-08-06 23:43:19 補充：
Money exchange. Let us discuss the question of Money Exchange. ExampleOn Jan 1, 2012, The Big Red Company purchased RMB8,196.00 for the amount of HKD10,000.00 . The company received cash interest RMB50.00 and quoted market price 8.00 on June 30, 2012 Jan 1, 2012 – to record acquisition(RMB8,196.00):Temporary investments……………$10,000 Bank a/c……………………………….$10,000 June 30, 2012 – received a cash interest (RMB50.00)Bank a/c ………………………$400.00 Investment revenue……………….$400.00 December 31, 2012 – Quoted market prices, RMB8,250=HKD10,000. The aggregate cost and aggregate market value for the portfolio of investment needs to be computed: Currency Unit Cost Market PriceRMB 8,246 10,000 $9,995.15 December 31, 2012 – to record the required allowance:Loss on temporary investments …$4.85 Allowance to reduce temporary investments….$4.85

should open one more account "Exchange Gain/Loss" the entry is follows:-

Dr. RMB Bank Account HKD8196
Dr. Exchange gain/loss HKD1804

Cr. HKD Bank account HKD10000

by the way, the account should use only one currency to do the transaction..
for example: use HKD or RMB

Hopefully can help you..!