翻译为英文分录，格式相同
-
Debit Note Payable $48,000 Credit Exchange Gain/Loss on Foreign Currency Translation $2,000 Credit Cash $46,000 To partially settle the long-term note payable (exchange gain of $2,000 (€40,000 x ($1.20 - $1.15)) and cash of $46,000 (€40,000 x $1.15).
-
Credit Cash $1,150 Debit Outstanding Account Payable $1,150 (exchange gain of $50 (€1,000 x ($1.20 - $1.15)).
These entries represent transactions involving foreign currency conversions, settlement of payables, and the recognition of exchange gains or losses.
