Chênh lệch tỷ giá thực tế phát sinh

Chênh lệch tỷ giá thực tế phát sinh trong kỳ và chênh lệch tỷ giá do đánh giá lại số dư các khoản mục tiền tệ tại thời điểm cuối năm được hạch toán theo hướng dẫn tại Thông tư số 179/2012/TT-BTC ngày 24/10/2012 của Bộ Tài chính.

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The difference in rates of fact arising in the period and the difference in rates due to reassess the balance of monetary items at the time of last year are accounted according to the instructions in circular No. 179/2012/TT-BTC on 24/10/2012 of the Ministry of finance.

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Foreign exchange differences arising in the period actual and exchange rate differences due to revaluation of balance of monetary items at the end of the year are accounted for under the guidance in Circular No. 179/2012 / TT-BTC dated 24 / 10/2012 of the Ministry of Finance.

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