Spot exchange rate is the real-time exchange rate of transactions, which refers to the current price of a currency in the spot market. The current exchange rate is the exchange rate directly exchanged by banks. The current exchange rate is determined by a systematic and reasonable method, which is similar to the spot exchange rate on the trading day.

2, the scope of use is different

The current exchange rate is generally used for all quantities and amounts produced by industrial enterprises, including unsold inventories that have not yet generated income.

Spot exchange rate is mainly used for the sum of main business income, operating income and other business income, and some circulation enterprises account for the difference income, that is, gross profit.

3. The method of filling in the final report is different.

Current exchange rate statistics General taxpayer enterprises need to provide the following statements: balance sheet, profit statement, cash flow statement, general taxpayer's VAT return, VAT output tax table, VAT input tax table, urban construction tax return, enterprise income tax return, stamp duty return, export goods summary table, export goods list, etc.

To calculate the spot exchange rate, you need to fill in the balance sheet according to the figures in the account summary table of the voucher. The left side of the balance sheet belongs to the asset category, which is divided into two columns: the beginning number and the ending number. The opening number is unchanged, and the closing number: the corresponding account column is calculated by the closing number of last month+the debit number of the account summary table of this month-the credit number of the account summary table.

Baidu encyclopedia-spot exchange rate

Baidu Encyclopedia-Current Exchange Rate Method