期末調(diào)匯是指在期末終了時(shí),應(yīng)當(dāng)將外幣賬戶的期末余額以期末匯率進(jìn)行折算,折算金額與賬面金額之間的差額;
調(diào)整額=外幣科目期末原幣余額*期末調(diào)整匯率-調(diào)匯前科目外幣對(duì)應(yīng)的本位幣金額