期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2011
卷号：03
出版社：Academica Brâncuşi
摘要：As in the practice of the currency exchange offices in Romania I found the lack of a consistent method for reflecting foreign exchange transactions, in this paper I will present a comparison aiming to shed light on the correct method to be used by such entities. In this respect, I will compare the daily determination method with the monthly method (for both revenues related to the turnover and for foreign exchange differences).
关键词：currency exchange offices; foreign;exchange differences; accounting of foreign exchange;transactions
