外汇入门：汇兑净损失的概念是什么
“汇兑净损失”是指汇兑损失抵消汇兑收益后的实际损失。
汇兑损益就是指由于汇率的变动而产生的外汇兑换损益，即兑换为人民币记账时的差异。由于它属于财务费用的核算内容，故其明细核算的账户名称为“汇兑损失”，减去汇兑收益即为汇兑净损失。
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