| 摘要 |
Tools for analysis of foreign currency gain/loss are described. An analysis tool obtains multicurrency accounting data from one or more systems. Based on a selected exposure period, exchange rates for the exposure period, and the obtained accounting data, the analysis tool can compute an expected foreign currency gain or loss for the exposure period. Exposure for the beginning and ending of the exposure period are computed, and can be compared to generate a delta exposure for the exposure period. The analysis tool then generates an expected foreign currency gain and/or loss for the exposure period, and reports the expected gain/loss. The report indicates actual foreign currency gain/loss balances from accounting records for the exposure period compared to calculated expected foreign currency gain/loss for analysis. Material exceptions between the actual balance and calculated expected balance can be isolated for further investigation to test multicurrency accounting practices in place within the enterprise.
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