题干在这呢，公司base中国 用人民币The company primarily sources its raw materials within China, with payments made in RMB.
Recently, Queenie has started sourcing a small portion of its materials from new suppliers in
Oceania, with last year's imports representing less than 5% of total purchases, denominated in
New Zealand Dollars (NZD, NZ$). This portion of imports may see an increase soon.
To enhance its international operations, Queenie has strategically planned to purchase a factory
in New Zealand. This move will facilitate the relocation of part of its manufacturing closer to
new sources of raw materials. According to management, this plan is highly probable. Queenie
expects to complete the purchase of the factory on March 31, 2025, at a price of NZ$6 million.
On October 1, 2024, the spot rate between RMB and NZD was ¥4.11 to NZ$1. Concerned about
the potential risks of currency fluctuations impacting their purchase on March 31, 2025,
Queenie’s management decides to enter into a six-month forward exchange contract to
purchase NZ$8 million on March 31, 2025, at a predetermined rate of ¥4.22 to A$1. They
designate the first NZ$6 million of this contract as a cash flow hedge of a highly probable future
transaction, with the forward contract serving as the hedging instrument, assumed to be
effective. The remaining NZ$2 million is allocated for speculative purposes, reflecting Queenie's
intent to profit from potential fluctuations in the exchange rate.
根据企业会计准则，Queenie采取了套期保值策略来管理其新西兰元的外汇风险。对于NZ$6 million的部分，它被指定为现金流量套期，目的是保护未来购买工厂的现金流不受汇率波动的影响。这部分的套期工具（即NZ$6 million的远期合同）的有效性假设是100%，因此，套期工具的公允价值变动将被记入套期储备。
- October 1, 2024: 进行远期合同交易时，Queenie的会计处理如下：
- 借：套期工具 - 远期外汇合约（NZ$8,000,000 * ¥4.22/NZ$1 = ¥33,760,000）
-
贷：银行存款 - 人民币（¥33,760,000）
-
December 31, 2024: 假设到年底，远期合同的公允价值变为¥34,000,000（NZ$8,000,000 * 新的远期汇率），其中NZ$6,000,000部分是有效的套期。会计处理如下：
- 对于有效的套期部分（NZ$6,000,000）：
- 借：套期储备（¥34,000,000 - ¥33,760,000 = ¥240,000）
- 贷：套期工具 - 远期外汇合约（¥240,000）
-
对于投机部分（NZ$2,000,000）：
- 借：衍生工具 - 远期外汇合约公允价值变动（¥240,000）
- 贷：公允价值变动损益（¥240,000）
-
March 31, 2025: 购买工厂和结算远期合同时：
- 购买工厂：
- 借：固定资产 - 工厂（NZ$6,000,000）
- 贷：银行存款 - 新西兰元（NZ$6,000,000）
- 结算远期合同（NZ$8,000,000）：
- 借：银行存款 - 人民币（¥34,000,000）
- 贷：套期工具 - 远期外汇合约（¥34,000,000）
- 将套期储备转至利润表：
- 借：公允价值变动损益（¥240,000）
- 贷：套期储备（¥240,000）
在财务报表中，有效的套期部分（NZ$6,000,000）的公允价值变动会体现在套期储备中，直到现金流量实现时转至利润表。投机部分（NZ$2,000,000）的公允价值变动直接体现在当期利润表的公允价值变动损益。
