Netsuite > Foreign Currency Revaluation 外币评估

MENU：

Transactions > Financial > Revalue Open Currency Balances

使用频率：

- 每个月月底，结账前， 手工操作。

- 或者在Period Close Checklist会有一步需要操作：Revalue Open Foreign Currency Balances

Note：

- 页面Month End Currency Revaluation，每个Subsidiary都要做，在列表下面系统会列出所有等待有可能存在交易外币金额的科目

- 下个月，月初第一天，系统会自动reaver回去GL impact。

原则：

为了更准确的反应每个月由于汇率变化而发生的财务费用，我们在做外币评估的时候，当前评估产生的财务费用相应的会在下期冲回，这样每个月实现的汇兑损益都是上月与当月汇率变动而产生的财务费用。（reference:http://blog.sina.com.cn/s/blog_5127d7ca0100qltm.html）

Netsuite处理：

- The NEW revaluation engine makes 2 postings: one at the end of the month and one at the beginning of the month that reverses the first one, so the changes is not permanent (thus we call it Unrealized Gain/Loss).

- The new revaluation engine is designed to have the foreign exchange gains/losses posted to the bank accounts as unrealized gains/losses, which get auto-reversed in the beginning of next period.

- Bank accounts hold a "running balance", which is the accumulative effect of all historical transactions. Since there are FX gains/losses, it's very hard to have a condition when both foreign currency balance and base currency balance equal to zero at the same time.

下一期打算写写两个Deferral

- Deferred Expense

- Deferred Revenue

这个在具体做项目的时候，折磨了我一段时间，现在似乎还在困惑中，不同的公司操作会和使用可能很不一样，看具体行业吧。