{"id":701,"date":"2026-03-21T13:30:20","date_gmt":"2026-03-21T13:30:20","guid":{"rendered":"https:\/\/vsdkhcom.bigscoots-staging.com\/?p=701"},"modified":"2026-04-12T08:47:28","modified_gmt":"2026-04-12T08:47:28","slug":"%e8%b4%a7%e5%b8%81%e5%85%91%e6%8d%a2%e7%8e%87%e9%97%ae%e9%a2%98-acar","status":"publish","type":"post","link":"https:\/\/vsdkh.com\/zh\/currency-exchange-rate-issue-acar\/","title":{"rendered":"2022-2025\u8d22\u5e74\uff1aACAR\u63d0\u4f9b\u7684\u8bb0\u8d26\u672c\u4f4d\u5e01\u6c47\u7387\u95ee\u9898"},"content":{"rendered":"<p>\u4e3a\u4e86\u534f\u52a9\u5b9e\u4f53\u5411\u4f1a\u8ba1\u4e0e\u5ba1\u8ba1\u76d1\u7ba1\u673a\u6784\u63d0\u4ea4\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u201c<a href=\"https:\/\/www.acar.gov.kh\/\">ACAR<\/a>\u201d \u6839\u636e\u67ec\u57d4\u5be8\u300a\u4f1a\u8ba1\u4e0e\u5ba1\u8ba1\u6cd5\u300b\u4ee5\u53ca\u76f8\u5173\u7684\u738b\u56fd\u653f\u5e9c\u6cd5\u4ee4\u3001\u90e8\u7ea7\u89c4\u7ae0\uff0cACAR \u53d1\u5e03\u7528\u4e8e\u8d22\u52a1\u62a5\u544a\u7684\u5b98\u65b9\u8d27\u5e01\u6c47\u7387\u3002.<\/p>\n\n\n\n<p>\u529f\u80fd\u8d27\u5e01\u4e0d\u662f\u67ec\u57d4\u5be8\u745e\u5c14\uff08Khmer Riel\uff09\u7684\u4f01\u4e1a\uff0c\u5fc5\u987b\u6309\u7167\u300a\u4f1a\u8ba1\u4e0e\u5ba1\u8ba1\u6cd5\u300b\u7b2c22\u6761\u7684\u89c4\u5b9a\uff0c\u4f7f\u7528\u67ec\u57d4\u5be8\u745e\u5c14\uff08Khmer Riel\uff09\u7f16\u5236\u5176\u8d22\u52a1\u62a5\u8868\u3002.<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u662fACAR\u9488\u5bf9\u5404\u81ea\u8d22\u653f\u5e74\u5ea6\u53d1\u5e03\u7684\u5b98\u65b9\u6c47\u7387\uff0c\u60a8\u53ef\u5728\u51c6\u5907\u8d22\u52a1\u62a5\u8868\u65f6\u4f7f\u7528\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u5e74\u4efd<\/strong><\/td><td><strong>\u6536\u76d8\u4ef7<\/strong><\/td><td><strong>\u5e73\u5747\u8d39\u7387<\/strong><\/td><td><strong>\u7b7e\u53d1<\/strong><\/td><td><strong>\u7b7e\u53d1\u65e5\u671f<\/strong><\/td><\/tr><tr><td><strong>2025<\/strong><\/td><td><strong>4.013<\/strong><\/td><td><strong>4.011<\/strong><\/td><td><strong>ACAR<\/strong><\/td><td><strong>2025\u5e7412\u670831\u65e5<\/strong><\/td><\/tr><tr><td>2024<\/td><td>4.025<\/td><td>4.071<\/td><td>ACAR<\/td><td>2024\u5e7412\u670831\u65e5<\/td><\/tr><tr><td>2023<\/td><td>4.085<\/td><td>4.110<\/td><td><a href=\"https:\/\/www.acar.gov.kh\/Resources\/Document\/20240103151631_%E1%9F%A0%E1%9F%A0%E1%9F%A1_%E1%9E%93_%E1%9E%82_%E1%9E%9F_%E1%9E%9F_%E1%9E%87_%E1%9E%8E_%E1%9E%9F%E1%9F%81%E1%9E%85%E1%9E%80%E1%9F%92%E1%9E%8A%E1%9E%B8%E1%9E%87%E1%9E%BC%E1%9E%93%E1%9E%8A%E1%9F%86%E1%9E%8E%E1%9E%B9%E1%9E%84%E1%9E%9F%E1%9F%92%E1%9E%8A%E1%9E%B8%E1%9E%96%E1%9E%B8%E1%9E%A2%E1%9E%8F%E1%9F%92%E1%9E%9A%E1%9E%B6%E1%9E%94%E1%9F%92%E1%9E%8A%E1%9E%BC%E1%9E%9A%E1%9E%94%E1%9F%92%E1%9E%9A%E1%9E%B6%E1%9E%80%E1%9F%8B%E1%9E%9F%E1%9E%98%E1%9F%92%E1%9E%9A%E1%9E%B6%E1%9E%94%E1%9F%8B%E1%9E%94%E1%9F%92%E1%9E%9A.pdf\">ACAR<\/a><\/td><td>2024\u5e741\u67082\u65e5<\/td><\/tr><tr><td>2022<\/td><td>4.117<\/td><td>4.087<\/td><td>ACAR<\/td><td>2023\u5e741\u67083\u65e5<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u60a8\u4e3a\u4f55\u9700\u8981 ACAR \u8fd9\u4e2a\u6c47\u7387\u95ee\u9898\uff1f<\/strong><\/h2>\n\n\n\n<p>\u4e3a\u9075\u5b88\u7b2c22\u6761 <a href=\"https:\/\/www.acar.gov.kh\/Resources\/Document\/20240722110454_20171025022651_%E1%9E%85%E1%9F%92%E1%9E%94%E1%9E%B6%E1%9E%94%E1%9F%8B%E1%9E%9F%E1%9F%92%E1%9E%8F%E1%9E%B8%E1%9E%96%E1%9E%B8%E1%9E%82%E1%9E%8E%E1%9E%93%E1%9F%81%E1%9E%99%E1%9F%92%E1%9E%99_%E1%9E%93%E1%9E%B7%E1%9E%84%E1%9E%9F%E1%9E%9C%E1%9E%93%E1%9E%80%E1%9E%98%E1%9F%92%E1%9E%98.pdf\">\u4f1a\u8ba1\u4e0e\u5ba1\u8ba1\u6cd5<\/a>, \uff0c\u5b9e\u4f53\u5fc5\u987b\u4ee5\u67ec\u57d4\u5be8\u745e\u5c14\u5448\u5217\u5176\u8d22\u52a1\u62a5\u8868\u3002\u5982\u679c\u60a8\u5728\u8bb0\u5f55\u548c\u51c6\u5907\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u65f6\u4f7f\u7528\u7f8e\u5143\u4f5c\u4e3a\u8bb0\u8d26\u672c\u4f4d\u5e01\uff0c\u60a8\u4ecd\u7136\u9700\u8981\u4ee5\u67ec\u57d4\u5be8\u745e\u5c14\u5448\u5217\u3002ACAR\u53d1\u5e03\u7684\u6c47\u7387\u88ab\u89c6\u4e3a\u51c6\u5907\u8fd9\u4e9b\u8d22\u52a1\u62a5\u8868\u7684\u5b98\u65b9\u6c47\u7387\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u60a8\u9700\u8981\u5e94\u7528\u54ea\u4e2a\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff1f<\/strong><\/h2>\n\n\n\n<p>\u60a8\u5c06\u9700\u8981\u5904\u7406\u6bcf\u4e2a\u7279\u5b9a\u7684\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u8fdb\u884c\u7ffb\u8bd1\u3002\u4f8b\u5982\uff0c\u5982\u679c\u60a8\u7684\u5b9e\u4f53\u662f NGO \u5e76\u4e14\u60a8\u6b63\u5728\u4f7f\u7528 <a href=\"https:\/\/vsdkh.com\/zh\/%e9%9d%9e%e5%85%ac%e5%8b%9f%e5%9f%ba%e9%87%91%e4%bc%9a%e4%bf%a1%e6%81%af%e6%8a%ab%e9%9c%b2\/\">\u975e\u8d22\u52a1\u7ee9\u6548\u7684CFRS<\/a>, \uff0c\u7136\u540e\u4f60\u9700\u8981\u7ffb\u8bd1 A17\uff0c\u5176\u5728\u6807\u51c6\u4e2d\u63cf\u8ff0\u5982\u4e0b\uff1a<br><br>A17. \u6240\u6709\u91d1\u989d\u5747\u4ee5\u67ec\u57d4\u5be8\u745e\u5c14\u5217\u62a5\u3002\u5982\u679c\u5b9e\u4f53\u6709\u975e\u745e\u5c14\u4ea4\u6613\u3001\u8d44\u6e90\u6216\u627f\u8bfa\uff0c\u5e94\u6309\u4ee5\u4e0b\u65b9\u5f0f\u5c06\u5176\u6298\u7b97\u4e3a\u745e\u5c14\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ea4\u6613\u6309\u6536\u5230\u6216\u652f\u4ed8\u9ad8\u68c9\u745e\u5c14\u7684\u65e5\u671f\u6c47\u7387\u8fdb\u884c\u7ffb\u8bd1\uff1b\u4ee5\u53ca<\/li>\n\n\n\n<li>\u8d27\u5e01\u8d44\u6e90\u548c\u627f\u8bfa\u6309\u62a5\u544a\u65e5\u671f\u7684\u6c47\u7387\u8fdb\u884c\u6298\u7b97\u3002.<\/li>\n<\/ul>\n\n\n\n<p>\u4f60\u9700\u8981\u5904\u7406 <a href=\"https:\/\/www.iasplus.com\/en\/standards\/ias\/ias21\">IAS 21<\/a> \u5982\u679c\u60a8\u7684\u8d22\u52a1\u62a5\u8868\u662f\u6839\u636e\u5b8c\u5168\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7f16\u5236\u7684\uff0c\u5219\u7b2c 30 \u90e8\u5206\u2014\u5916\u5e01\u6298\u7b97\uff1b\u5982\u679c\u60a8\u7684\u8d22\u52a1\u62a5\u8868\u662f\u6839\u636e\u4e2d\u5c0f\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7f16\u5236\u7684\uff0c\u6216\u8005\u5982\u679c\u60a8\u7684\u5b9e\u4f53\u7684\u8d22\u52a1\u62a5\u8868\u662f\u6839\u636e\u7f16\u5236\u7684\u2026\u2026\u7684\u5c55\u793a\u4e00\u81f4\u6027\/A17 <a href=\"https:\/\/vsdkh.com\/zh\/%e9%9d%9e%e5%85%ac%e5%8b%9f%e5%9f%ba%e9%87%91%e4%bc%9a%e4%bf%a1%e6%81%af%e6%8a%ab%e9%9c%b2\/\">\u4e2d\u56fd\u6c11\u7528\u822a\u7a7a\u822a\u7a7a\u5668\u6ce8\u518c\u4fe1\u606f\u7cfb\u7edf\u6c11\u7528\u822a\u7a7a\u5668\u53d1\u52a8\u673a<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>To assist entities in submitting their annual financial statements to the Accounting and Auditing Regulator (\u201cACAR\u201d) in accordance with the Cambodian Law on Accounting and Auditing, as well as the relevant sub-decrees and prakas, ACAR issues the official currency exchange rates for use in financial reporting. Entities whose functional currency is not the Khmer Riel [&hellip;]<\/p>\n","protected":false},"author":142049,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-701","post","type-post","status-publish","format-standard","hentry","category-accounting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FY 2022\u20132025: Presentation Currency Exchange Rate Issue by ACAR - VSD AUDIT AND ASSURANCE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vsdkh.com\/zh\/\u8d27\u5e01\u5151\u6362\u7387\u95ee\u9898-acar\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FY 2022\u20132025: Presentation Currency Exchange Rate Issue by ACAR - VSD AUDIT AND ASSURANCE\" \/>\n<meta property=\"og:description\" content=\"To assist entities in submitting their annual financial statements to the Accounting and Auditing Regulator (\u201cACAR\u201d) in accordance with the Cambodian Law on Accounting and Auditing, as well as the relevant sub-decrees and prakas, ACAR issues the official currency exchange rates for use in financial reporting. 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