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المعالجة المحاسبية لبيع عملة اجنبية من شركة الصرافة

30 ديسمبر 2022

المعالجة المحاسبية لبيع عملة اجنبية من شركة الصرافة

قيود بيع العملات

1) إذا كانت عملية البيع هي بعملة ال"يورو" مقابل استلام القيمة الموازية بالجنية المصري:

على فرض باعت ١٠٠ يورو بسعر صرف 17 لليورو الواحد

1700 من ح/ الصندوق (ج.م)

1700 إلى ح/ ما يوازي مركز القطع اليورو بالجنية المصري ( ج.م)

١٠٠ من ح/ مركز قطع ( يورو)

١٠٠ إلى ح/ المبيعات ( يورو)

يجعل حساب الصندوق مديناً بالجنية المصري (اذا كانت عملية البيع مقابل قبض القيمة المقابلة بالجنية المصري ) وحساب العملة المباعة دائناً مع ضرورة توسيط حساب "مركز القطع" الخاص بالعملة المباعة وحساب " ما يوازي مركز القطع الخاص بالعملة المباعة بالجنية المصري " .

مع ملاحظة تسجيل عملية بيع اليورو في دفتر الأستاذ بالعملتين اليورو وما يوازيها بالجنية المصري .

وتتبع نفس الإجراءات بالنسبة للعملات الأجنبية الأخرى

المعالجات المحاسبية

أخر المواضيع من قسم : المعالجات المحاسبية

تعليقات

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_WidgetManager._RegisterWidget('_PageListView', new _WidgetInfo('PageList1', 'pages', document.getElementById('PageList1'), {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'links': [{'isCurrentPage': false, 'href': '/', 'title': '\u0627\u0644\u0635\u0641\u062d\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629'}], 'mobile': false, 'showPlaceholder': true, 'hasCurrentPage': false}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList867', 'pages', document.getElementById('LinkList867'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList3', 'top-social-L', document.getElementById('LinkList3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HeaderView', new _WidgetInfo('Header1', 'logo', document.getElementById('Header1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList22', 'menu', document.getElementById('LinkList22'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML100', 'Topa3lan-sc', document.getElementById('HTML100'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML101', 'Topa3lan-sc2', document.getElementById('HTML101'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label200', 'shreeta5bar', document.getElementById('Label200'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label5', 'Postcs2', document.getElementById('Label5'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label4', 'Postcs3', document.getElementById('Label4'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'Tempnec', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/1563515378-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/1964470060-lightbox_bundle_rtl.css'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML201', 'PostAds', document.getElementById('HTML201'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML202', 'PostAds', document.getElementById('HTML202'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML203', 'PostAds', document.getElementById('HTML203'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML205', 'PostAds', document.getElementById('HTML205'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML206', 'PostAds', document.getElementById('HTML206'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML207', 'PostAds', document.getElementById('HTML207'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList500', 'AddOns', document.getElementById('LinkList500'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'AddOns', document.getElementById('HTML1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML2', 'AddOns', document.getElementById('HTML2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label7', 'Postcs6', document.getElementById('Label7'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label1', 'Postcs6', document.getElementById('Label1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label8', 'Postcs7', document.getElementById('Label8'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label6', 'Postcs7', document.getElementById('Label6'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML3', 'sidepar', document.getElementById('HTML3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'sidepar', document.getElementById('PopularPosts1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_FeaturedPostView', new _WidgetInfo('FeaturedPost1', 'sidepar', document.getElementById('FeaturedPost1'), {}, 'displayModeFull'));