JP2020004183A - Exchange rate conversion apparatus, exchange rate conversion method and exchange rate conversion program - Google Patents

Abstract

To provide an exchange rate conversion apparatus, an exchange rate conversion method and an exchange rate conversion program that can accurately convert a variation of stock holder capital after getting dominance of an external subsidiary company at a transaction time rate even when increasing/decreasing occurs in one account title of a financial statement of the external subsidiary company at a plurality of times.SOLUTION: An exchange rate conversion apparatus acquires a used currency dividend amount and a dividend time rate of a dividend, acquires a used currency net profit amount on the basis of a used currency term-beginning balance, a used currency term-end balance and a used currency dividend amount of the dividend, acquires a previous period reference currency term-end balance as a reference currency term-beginning balance in a target period, acquires a reference currency net profit amount on the basis of a used currency net profit amount and a profit surplus rate, acquires a reference currency dividend amount of the dividend on the basis of the used currency dividend amount and the dividend time rate of the dividend, and acquires a reference currency term-end balance on the basis of the reference currency term-beginning balance, the reference currency net profit amount and the reference currency dividend amount of the dividend.SELECTED DRAWING: Figure 5

Description

  The present invention relates to an exchange rate conversion device, an exchange rate conversion method, and an exchange rate conversion program.

  Patent Document 1 discloses a configuration in which a balance sheet created in a local currency in a foreign department of a company outputs a rate-converted balance sheet in accordance with a rate value on a conversion date designated by a user. It has been disclosed.

JP 2001-167210 A

  However, in the invention described in Patent Document 1, although it is possible to output a rate conversion result with respect to shareholders' equity, it is possible to cope with a case where one account item in the financial statements of a foreign subsidiary changes more than once. There was a problem that could not be done.

  The present invention has been made in view of the above-described problems, and is intended to deal with a change in shareholders' equity after gaining control of a foreign subsidiary, even when one account in the financial statements of the foreign subsidiary changes more than once. It is an object of the present invention to provide an exchange rate conversion device, an exchange rate conversion method, and an exchange rate conversion program that can accurately convert at an hourly rate.

  In order to solve the above-described problems and achieve the object, an exchange rate conversion device according to the present invention is an exchange rate conversion device including a storage unit and a control unit, wherein the storage unit has Exchange rate storage means for storing an exchange rate between a currency used in a foreign subsidiary and a base currency, including a retained earnings rate applied to retained earnings, and a balance at the beginning of the currency used and the use of the shareholders' equity in the currency used in the target period A stockholders' equity storage means for storing a currency term-end balance and a previous term base currency term-end balance in the previous term of the target period; the control unit includes: A payout amount obtaining means for obtaining a payout rate which is the exchange rate at the time of payout of gold; and a balance at the beginning of the use currency, a balance at the end of the use currency, and A use currency net profit obtaining means for obtaining a use currency net profit amount in the use currency, based on the use currency dividend amount, and the previous term base currency term end balance as the base currency start balance in the target currency in the target currency in the target period. A base currency net balance obtaining means for obtaining; a base currency net profit obtaining means for obtaining a base currency net profit amount in the base currency based on the use currency net profit amount and the retained earnings rate; Reference currency dividend acquisition means for acquiring a reference currency dividend amount of each dividend in the reference currency based on the use currency dividend amount and the payout rate; a reference currency beginning balance; and a reference currency net profit. A reference currency year-end balance obtaining means for obtaining a base currency year-end balance based on the amount and the base currency dividend amount of each of the dividends. Characterized in that was.

  Further, in the exchange rate conversion device according to the present invention, the control unit further includes a re-collection term-end balance acquisition unit that acquires a re-collection term-end balance that is a term-end balance in the use currency re-collected for the target period, The use currency net profit acquisition means further includes a use currency net profit amount in the use currency after recollection, based on the use currency beginning balance, the recollection period end balance, and the use currency dividend amount of each dividend. Is obtained.

  Further, in the exchange rate conversion device according to the present invention, the use currency net profit acquisition means subtracts the use currency start balance from the total of the use currency term end balance and the use currency dividend amount of each of the dividends. A value is obtained as the use currency net profit amount.

  Further, in the exchange rate conversion device according to the present invention, the reference currency net profit acquisition means obtains a value obtained by multiplying the use currency net profit amount and the retained earnings rate as the reference currency net profit amount, The reference currency dividend acquisition means is configured to acquire a value obtained by multiplying the use currency dividend amount of each of the dividends by the payout rate of the dividend as the reference currency dividend amount of each of the dividends. I do.

  Further, in the exchange rate conversion device according to the present invention, the reference currency term-end balance obtaining means subtracts the reference currency dividend amount of each of the dividends from the total of the reference currency start balance and the reference currency net profit amount. The obtained value is acquired as the reference currency term-end balance.

  Further, in the exchange rate conversion device according to the present invention, the control unit calculates an average rate during the period of the target period based on the exchange rate, and obtains the average rate during the period as the retained earnings rate. It is characterized by further comprising a gold rate acquisition means.

  Further, in the exchange rate conversion device according to the present invention, when the control unit obtains the payout date and time of the payout, the control unit obtains the payout rate at the payout date and time based on the exchange rate. Means is further provided.

  Further, the exchange rate conversion method according to the present invention is an exchange rate conversion method to be executed by an exchange rate conversion device having a storage unit and a control unit, wherein the storage unit stores the retained earnings in a target period. Exchange rate storage means for storing an exchange rate between the currency used in the overseas subsidiary and the base currency, including the retained earnings rate to be applied, and a balance at the beginning of the currency used and a balance at the end of the currency used by the currency in the target period And a stockholders' equity storage means for storing a year-end base currency balance at the end of the target period. A payout amount obtaining step of obtaining the exchange rate, which is the exchange rate at the time of payout, the starting balance of the use currency, the end balance of the use currency, and A use currency net income acquisition step of acquiring a use currency net profit amount in the use currency based on the use currency dividend amount of each dividend; and A base currency opening balance obtaining step to obtain as a currency opening balance; a base currency net income obtaining step of obtaining a base currency net profit amount in the base currency based on the usage currency net profit amount and the retained earnings rate; A reference currency dividend acquisition step of acquiring a reference currency dividend amount of each dividend in the reference currency based on the use currency dividend amount and the payout rate of each dividend; and A basis for acquiring a base currency year-end balance based on a base currency net profit amount and the base currency dividend amount of each of the dividends And 貨期 end balance acquisition step, characterized in that it comprises a.

  Further, the exchange rate conversion program according to the present invention is an exchange rate conversion program to be executed by an exchange rate conversion device including a storage unit and a control unit, wherein the storage unit stores the retained earnings in a target period. Exchange rate storage means for storing an exchange rate between the currency used in the overseas subsidiary and the base currency, including the retained earnings rate to be applied, and a balance at the beginning of the currency used and a balance at the end of the currency used by the currency in the target period And a stockholders' equity storage means for storing a year-end base currency balance at the end of the target period in the target period. A payout amount obtaining step of obtaining a payout rate which is the exchange rate at the time, the use currency beginning balance, the use currency end balance And a use currency net income acquisition step of acquiring a use currency net profit amount in the use currency based on the use currency dividend amount of each of the dividends; and A base currency opening balance obtaining step of obtaining a base currency opening balance as a base currency opening balance, and a base currency net profit obtaining step of obtaining a base currency net profit amount in the base currency based on the usage currency net profit amount and the retained earnings rate. A reference currency dividend acquisition step of acquiring a reference currency dividend amount of each dividend in the reference currency based on the use currency dividend amount and the payout rate of each dividend; and Obtains a base currency term-end balance based on the base currency net profit amount and the base currency dividend amount of each dividend. A reference currency closing balance acquisition step that, characterized in that for the execution.

  Advantageous Effects of Invention According to the present invention, when an increase or decrease occurs one or more times in one subject, it is possible to register the breakdown data, so that it is possible to automatically calculate a correct term-end balance. Further, according to the present invention, when data is collected again from a foreign subsidiary, there is an effect that a calculation considering the breakdown data can be automatically performed. Further, according to the present invention, there is an effect that accurate foreign currency conversion and early settlement of accounts can be realized.

FIG. 1 is a diagram showing an example of a conventional exchange rate master. FIG. 2 is a diagram illustrating an example of a retained earnings calculation result. FIG. 3 is a diagram illustrating an example of a conventional rate conversion process. FIG. 4 is a diagram illustrating an example of the rate conversion process according to the present embodiment. FIG. 5 is a block diagram illustrating an example of a configuration of the exchange rate conversion device according to the present embodiment. FIG. 6 is a flowchart illustrating an example of processing of the exchange rate conversion device according to the present embodiment. FIG. 7 is a diagram illustrating an example of the exchange rate conversion process according to the present embodiment. FIG. 8 is a diagram illustrating an example of the term-end balance recollection process according to the present embodiment. FIG. 9 is a diagram illustrating an example of the detail carryover process according to the present embodiment.

  An embodiment of the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited by the present embodiment.

[1. Overview]
First, an outline of the present invention will be described with reference to FIGS. FIG. 1 is a diagram showing an example of a conventional exchange rate master. FIG. 2 is a diagram illustrating an example of a retained earnings calculation result. FIG. 3 is a diagram illustrating an example of a conventional rate conversion process. FIG. 4 is a diagram illustrating an example of the rate conversion process according to the present embodiment.

  In a corporate group that has a foreign subsidiary, the financial statements of the foreign subsidiary are recorded in the local currency and the parent company needs to perform translation when consolidating it. Here, conventionally, as shown in FIG. 1, since only one exchange rate can be held for one rate type in the exchange rate master, even if there is a decrease due to dividends of retained earnings, as shown in FIG. , (Forwarded) Retained earnings The current fluctuation was calculated to be $ 1,100,000 using one retained earnings rate. However, as shown in FIG. If there is a decrease, it was necessary to calculate the amount of change in retained earnings for the current period to $ 1,099,500 using the exchange rate at the time of dividend. As described above, in the past, there were increases (decreases) in net income (loss) due to changes in retained earnings and a decrease due to dividend payments, but net income was translated at the average rate during the period. As dividends were not translated at the exchange rate at the time of dividend payment (the exchange rate at which the parent company processed dividend income), the results of both the increase in net income and the decrease It was not reflected.

  As a result, as shown in FIG. 3, conventionally, when an adjustment is made in a non-consolidated account, it must be recollected and reconverted in a consolidated account each time. In the past, manual operations were required every time adjustments were made on a non-consolidated basis, requiring a lot of labor when there were many overseas subsidiaries, and increasing the risk of calculation errors. Conventionally, when the cumulative difference method is adopted, since the total is always calculated from the beginning of the term, it is necessary to cumulatively calculate the dividend for the end of the previous term and the interim dividend for the current term.

  Therefore, as shown in FIG. 4, in the present embodiment, even if a change occurs more than once in one subject, by registering the breakdown data, the amount of change in retained earnings during the current period can be automatically and correctly calculated. ing. In other words, in the past, after converting and adjusting the ending balance of foreign currencies collected from overseas subsidiaries, the ending balance in the base currency (Japanese yen) was obtained by writing back as shown in Fig. 4 (1). In the embodiment, the balance at the end of the foreign currency collected from the overseas subsidiary is converted and adjusted, and then, based on the breakdown data shown in FIG. 4 (2), the write-back shown in FIG. It corresponds to the case where the increase and decrease occur more than once.

[2. Constitution]
An example of the configuration of the exchange rate conversion device 100 according to the present embodiment will be described with reference to FIG. FIG. 5 is a block diagram illustrating an example of a configuration of the exchange rate conversion device 100 according to the present embodiment.

  Exchange rate conversion device 100 is a commercially available desktop personal computer. The exchange rate conversion device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable personal computer, a PDA (Personal Digital Assistants), a smartphone, a tablet personal computer, or the like. It may be a type information processing device.

  The exchange rate conversion device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. The units included in the exchange rate conversion device 100 are communicably connected via an arbitrary communication path.

  The communication interface unit 104 communicably connects the exchange rate conversion device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with another device via a communication line. Here, the network 300 has a function of connecting the exchange rate conversion device 100 and the server 200 so as to be able to communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

  The storage unit 106 stores various databases, tables, files, and the like. In the storage unit 106, a computer program for performing various processes by giving instructions to a CPU (Central Processing Unit) in cooperation with an OS (Operating System) is recorded. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) and a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, and an optical disk can be used. The storage unit 106 includes an exchange rate file 106a, an exchange rate master 106b, and a shareholders' equity file 106c.

  The exchange rate file 106a stores exchange rates between the currency used by the overseas subsidiary and the base currency. Here, the reference currency may be a yen or the like. The currency used may be dollars, euros, pounds, rupees, or yuan. Here, the exchange rate file 106a includes an exchange rate master 106b, as shown in FIG.

  The exchange rate master 106b is a master that sets a retained earnings rate to be applied to retained earnings during the target period. Here, the exchange rate master 106b stores, at the beginning of the target period, the closing rate, the average rate during the target period, and / or the transaction rate at the time of the transaction including the dividend rate at the time of dividend distribution. May be set. The target period may be one year or the like.

  The stockholders 'equity file 106c stores the balance at the beginning of the use currency and the balance at the end of the use currency in the use currency of the shareholders' equity during the target period, and the balance at the end of the previous term in the previous term of the target period. Here, the shareholder's equity file 106c includes the use currency dividend amount, the use currency net profit amount, the base currency beginning balance, the base currency net profit amount, the base currency dividend amount, the base currency end balance, and / or the recollection period end balance, etc. May be stored.

  An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, in addition to a monitor (including a touch panel), a speaker or a printer can be used. As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that realizes a pointing device function in cooperation with a mouse can be used. In the following, the output device 114 may be described as a monitor 114 or a printer 114, and the input device 112 may be described as a keyboard 112 or a mouse 112.

  The control unit 102 is a CPU or the like that controls the exchange rate conversion device 100 as a whole. The control unit 102 has an internal memory for storing a control program such as an OS, a program defining various processing procedures, required data, and the like, and performs various types of information processing based on the stored programs. Execute. The control unit 102 is functionally conceptualized as a retained earnings rate acquisition unit 102a, a dividend rate acquisition unit 102b, a dividend amount acquisition unit 102c, a use currency net profit acquisition unit 102d, and a base currency beginning balance acquisition unit 102e. And a reference currency net profit acquisition unit 102f, a reference currency dividend acquisition unit 102g, a reference currency period end balance acquisition unit 102h, and a recollection period end balance acquisition unit 102i.

  The retained earnings rate acquisition unit 102a calculates an average rate during the period for the target period based on the exchange rate, and acquires the average rate during the period as a retained earnings rate. Here, the retained earnings rate obtaining unit 102a may store the average rate during the period and / or the retained earnings rate in the exchange rate master 106b.

  When acquiring the payout date and time of the payout, the payout rate acquisition unit 102b acquires the payout rate at the payout date and time based on the exchange rate. Here, the payout rate acquisition unit 102b may store the payout rate in the exchange rate master 106b.

  The payout amount acquisition unit 102c acquires a use currency payout amount in a use currency of the payout and a payout rate which is an exchange rate at the time of payout of the payout. Here, the payout amount obtaining unit 102c may obtain the use currency payout amount and the payout rate input via the input device 112. Further, the currency-of-use-net income obtaining unit 102d may store the currency-amount payout amount in the shareholders' equity file 106c.

  The use currency net profit acquisition unit 102d acquires the use currency net profit amount in the use currency based on the use currency start balance, the use currency end balance, and the use currency dividend amount of each dividend. Here, the use currency net profit acquisition unit 102d acquires the use currency net profit amount in the use currency after the recollection based on the use currency beginning balance, the recollection term end balance, and the use currency dividend amount of each dividend. Is also good. Further, the use currency net profit acquisition unit 102d may obtain, as the use currency net profit amount, a value obtained by subtracting the use currency start balance from the total of the use currency term end balance and the use currency dividend amount of each dividend. Further, the use currency net profit acquisition unit 102d may store the use currency net profit amount in the shareholders' equity file 106c.

  The reference currency beginning balance obtaining unit 102e acquires the previous term base currency term end balance in the first half of the target period as the base currency starting balance in the reference currency in the target period. Here, the reference currency beginning balance obtaining unit 102e may store the reference currency beginning balance in the shareholders' equity file 106c.

  The reference currency net profit obtaining unit 102f obtains the reference currency net profit in the reference currency based on the use currency net profit and the retained earnings rate. Here, the reference currency net profit obtaining unit 102f may obtain a value obtained by multiplying the use currency net profit amount by the retained earnings rate as the reference currency net profit amount. The reference currency net profit acquisition unit 102f may store the reference currency net profit amount in the shareholders' equity file 106c.

  The reference currency dividend acquisition unit 102g acquires the reference currency dividend amount of each dividend in the reference currency based on the used currency dividend amount of each dividend and the payout rate. Here, the reference currency dividend acquisition unit 102g may acquire a value obtained by multiplying the use currency dividend amount of each dividend by the payout rate of the dividend as the reference currency dividend amount of each dividend. Further, the reference currency dividend acquisition unit 102g may store the reference currency dividend amount in the shareholders' equity file 106c.

  The base currency period end balance acquisition unit 102h obtains the base currency period end balance based on the base currency start balance, the base currency net profit amount, and the base currency dividend amount of each dividend. Here, the base currency period end balance acquisition unit 102h may obtain, as the base currency period end balance, a value obtained by subtracting the base currency dividend amount of each dividend from the total of the base currency period start balance and the base currency net profit amount. . The reference currency ending balance obtaining unit 102h may store the reference currency ending balance in the shareholders' equity file 106c.

  The recollection term end balance acquisition unit 102i acquires a recollection term end balance that is a term end balance in the used currency recollected for the target period. Here, the recollection term end balance obtaining unit 102i may store the recollection term end balance in the shareholders' equity file 106c.

[3. Concrete example]
A specific example of the present embodiment will be described with reference to FIGS.

[Exchange rate conversion processing]
Here, an example of the exchange rate conversion processing in the present embodiment will be described with reference to FIGS. FIG. 6 is a flowchart illustrating an example of processing of the exchange rate conversion device 100 according to the present embodiment.

  As shown in FIG. 6, the payout amount obtaining unit 102c uses a user's input device 112 to input a payout currency amount in a current currency of a foreign subsidiary and a foreign exchange rate at the time of the payout. When a certain payout rate is input, the use currency payout amount and the payout rate are acquired (step SA-1).

  Then, the use currency net profit acquisition unit 102d calculates the use currency term-end balance in the use currency of the shareholders 'equity in the current period stored in the shareholders' equity file 106c and the use currency dividend amount of each dividend acquired by the dividend amount acquisition unit 102c. Then, the value obtained by subtracting the balance at the beginning of the use currency in the use currency of the shareholders' equity in the current period stored in the shareholder equity file 106c from the total of the above is obtained as the use currency net profit (step SA-2).

  Then, the reference currency beginning balance obtaining unit 102e acquires the previous term base currency term end balance in the previous term stored in the shareholders' equity file 106c as the base currency starting balance in the base currency in the current term (step SA-3).

  The reference currency net profit obtaining unit 102f calculates a value obtained by multiplying the use currency net profit amount obtained by the use currency net profit obtaining unit 102d by the retained earnings rate for the current period set in the exchange rate master 106b. It is acquired as a net profit (step SA-4).

  Then, the reference currency dividend acquisition unit 102g calculates a value obtained by multiplying the use currency dividend amount of each dividend and the dividend rate of the dividend obtained by the dividend amount acquisition unit 102c by the reference currency dividend of the dividend. It is acquired as an amount (step SA-5).

  Then, the base currency period end balance obtaining unit 102h calculates the base currency based on the total of the base currency opening balance obtained by the base currency opening balance obtaining unit 102e and the base currency net profit amount obtained by the base currency net profit obtaining unit 102f. A value obtained by subtracting the base currency payout amount of each payout obtained by the payout obtaining unit 102g is obtained as a base currency term-end balance (step SA-6).

  Then, the re-collection term-end balance acquisition unit 102i inputs the re-collection term-end balance, which is the term-end balance in the used currency re-collected by the user via the input device 112, in which the overseas subsidiary re-collects the term-end balance for the current term. It is determined whether or not the operation has been performed (step SA-7).

  If the recollection term-end balance acquisition unit 102i determines that the recollection term-end balance has not been input (step SA-7: No), the process ends.

  On the other hand, if the recollection term-end balance acquisition unit 102i determines that the recollection term-end balance has been input (step SA-7: Yes), the process proceeds to step SA-8.

  Then, the re-collection term-end balance acquisition unit 102i acquires the re-collection term-end balance (step SA-8).

  Then, the use currency net profit acquisition unit 102d calculates the use currency dividend amount of each dividend acquired by the recollection period end balance acquired by the recollection period end balance acquisition unit 102i and the use currency dividend amount acquired by the dividend amount acquisition unit 102c. A value obtained by subtracting the balance at the beginning of the currency used in the currency used in the current term stored in the equity file 106c in the currency used is acquired as a net currency profit (step SA-9), and the process proceeds to step SA-3.

  Here, a specific example of the exchange rate conversion processing according to the present embodiment will be described with reference to FIGS. 7 and 8. FIG. 7 is a diagram illustrating an example of the exchange rate conversion process according to the present embodiment. FIG. 8 is a diagram illustrating an example of the term-end balance recollection process according to the present embodiment.

  As shown in FIG. 7, in the present embodiment, the user uses the input device 112 to input a breakdown into the breakdown input screen via the input device 112 in the current currency in a dollar-denominated usage currency dividend amount, and the dollar amount at the time of the dividend distribution When the dividend rate, which is the exchange rate of // yen, is input, (1) the foreign currency denominated amount recalculation process is as follows: Is subtracted from the opening balance of the currency of use in dollars at the beginning of the current period (($ 25,000 + $ 100 + $ 100)-$ 15,000) from the total of the current period, and the net currency profit in dollars ($ 10 , 200).

  Then, as shown in FIG. 7, in the present embodiment, (2) the adjustment amount calculation process is performed by subtracting the yen-based base currency ending balance in the previous period from the yen-based base currency ending balance ($ 1,500,000) in the current period. ), And multiplying the dollar-denominated working currency net profit by the dollar / yen retained earnings rate for the current period (10,200 × 110) is the base currency net profit denominated in yen ($ 1,122, 000), and multiplies the dollar-based usage currency dividend amount of each dividend by the dollar / yen dividend rate of the dividend (100 × 112 and 100 × 113). It has been obtained as yen-based base currency dividends ($ 11,200 and $ 11,300).

  Then, as shown in FIG. 7, in the present embodiment, (3) the adjusted amount (end balance) is recalculated based on the sum of the base currency start balance and the base currency net profit amount, and The value obtained by subtracting the currency dividend amount ($ 1,500,000 + $ 1,122,000- $ 11,200- $ 11,300) is acquired as the base currency term-end balance ($ 2,599,500). As described above, in the past, manual work was performed every time, and it was difficult when there were many overseas subsidiaries, and there was a risk of calculation errors.In this embodiment, however, the load is reduced because the calculation is performed automatically. , So as not to worry about calculation errors.

  Then, as shown in FIG. 8, in the present embodiment, the user designates a period and a company to be collected on the consolidated data collection processing screen via the input device 112, and uses the dollar-denominated currency for the current period at the end of the current period. When execution of recollection of a balance (foreign currency account term-end balance) is instructed, and a recollection term-end balance, which is a dollar-based term-end balance in the re-collected current term, is acquired, the user performs a breakdown via the input device 112. When the dollar-denominated recollection period end balance ($ 26,000) for the current period is entered on the input screen, (1) the foreign currency denominated recollection period end balance in the current period and each dividend The value obtained by subtracting the dollar-denominated working currency balance of shareholders' equity for the current period from the sum of gold and the working currency dividend in dollars (($ 26,000 + $ 100 + $ 100) The $ 15,000), has been acquired as use currency net income of dollars ($ 11,200).

  Then, as shown in FIG. 8, in the present embodiment, (2) the adjustment amount calculation processing includes, in the previous year, the yen-based base currency ending balance of the previous year in yen, the yen-based base currency opening balance in the current year ($ 1,500,000). ), And multiplying the dollar-denominated currency currency net profit by the dollar / yen retained earnings rate for the current period (11,200 × 110), the yen base currency net profit ($ 1,232, 000), and multiplies the dollar-based usage currency dividend amount of each dividend by the dollar / yen dividend rate of the dividend (100 × 112 and 100 × 113). It has been obtained as yen-based base currency dividends ($ 11,200 and $ 11,300).

  Then, as shown in FIG. 8, in the present embodiment, (3) the adjusted amount (end balance) is recalculated based on the sum of the base currency start balance and the base currency net profit amount, and The value obtained by subtracting the currency dividend amount ($ 1,500,000 + $ 1,232,000- $ 11,200- $ 11,300) is acquired as the base currency term-end balance ($ 2,709,500). As described above, in the past, it was necessary to redo the calculation each time the term-end balance was re-collected. However, in the present embodiment, a series of calculations is automatically performed simultaneously with the collection, and the term-end balance is calculated as the subject term-end balance. 2,709,500 would be calculated.

  Further, an example of the detail carryover process according to the present embodiment will be described with reference to FIG. FIG. 9 is a diagram illustrating an example of the detail carryover process according to the present embodiment.

  Here, as shown in FIG. 9, in the present embodiment, when the calculation of the ending balance is based on the cumulative difference method and the current time is not the first quarter (1Q), the fluctuation statement from the latest quarter is calculated. The detail carryover function that can carry forward (copy) can be used. As a result, conventionally, in the case of the cumulative difference method, since the term-end balance is always calculated based on the cumulative total from the beginning of the term, the conversion process of the fluctuation event (for example, dividend) generated in the 1Q is similarly performed in the calculation in the 2Q and thereafter. It is necessary to make a cumulative calculation for the dividend for the end of the previous fiscal year or the interim dividend for the current fiscal year. In the present embodiment, however, the change event that occurred in the latest quarter of the current fiscal year is taken over. So you no longer need to enter the details again.

[4. Other Embodiments]
The present invention may be embodied in various different embodiments within the scope of the technical idea described in the claims, in addition to the above-described embodiments.

  For example, of the processes described in the embodiment, all or some of the processes described as being performed automatically can be manually performed, or all of the processes described as being performed manually can be performed. Alternatively, it can be performed partly automatically by a known method.

  In addition, processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions of each processing, screen examples, and database configurations shown in this specification and drawings are not unless otherwise specified. Can be changed arbitrarily.

  Further, regarding the exchange rate conversion apparatus 100, the components illustrated in the drawings are functionally conceptual, and need not necessarily be physically configured as illustrated.

  For example, all or any part of the processing functions provided in the exchange rate conversion apparatus 100, particularly the processing functions performed by the control unit 102, are realized by the CPU and a program interpreted and executed by the CPU. And may be realized as hardware by wired logic. Note that the program is recorded on a non-transitory computer-readable recording medium containing programmed instructions for causing the information processing apparatus to execute the processing described in the present embodiment. It is read mechanically by the device 100. That is, in a storage unit such as a ROM or an HDD (Hard Disk Drive), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. This computer program is executed by being loaded into the RAM, and forms a control unit in cooperation with the CPU.

  Further, this computer program may be stored in an application program server connected to the exchange rate conversion device 100 via an arbitrary network, and all or a part of the computer program may be downloaded as needed. It is.

  Further, the program for executing the processing described in the present embodiment may be stored in a non-transitory computer-readable recording medium, or may be configured as a program product. Here, the “recording medium” includes a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), and an EEPROM (registered). Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical Disc, Digital (Digital and Digital), DVD (Digital, Digital and Digital, etc.) Any "portable physical media It is intended to include.

  The “program” is a data processing method described in an arbitrary language or description method, and may be in any form such as a source code or a binary code. Note that the “program” is not necessarily limited to a single program, but achieves its function in cooperation with a program that is distributed as a plurality of modules or libraries or a separate program represented by an OS. Including things. Note that a known configuration and procedure can be used for a specific configuration and reading procedure for reading a recording medium in each apparatus described in the present embodiment, an installation procedure after reading, and the like.

  Various databases and the like stored in the storage unit 106 are storage devices such as a memory device such as a RAM and a ROM, a fixed disk device such as a hard disk, a flexible disk, and an optical disk. Programs, tables, databases, web page files, and the like.

  Further, the exchange rate conversion device 100 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as an information processing device to which an arbitrary peripheral device is connected. Further, the exchange rate conversion device 100 may be realized by mounting software (including a program or data) for realizing the processing described in the present embodiment on the device.

  Furthermore, the specific form of the distribution / integration of the apparatus is not limited to the illustrated one, and all or a part of the apparatus may be functionally or physically separated in arbitrary units according to various additions or the like or according to the functional load. It can be configured to be distributed and integrated. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

  The present invention is useful in various industries having overseas subsidiaries.

100 Exchange rate converter 102 Control unit 102a Retained earnings rate acquisition unit 102b Dividend rate acquisition unit 102c Dividend amount acquisition unit 102d Currency net income acquisition unit 102e Base currency opening balance acquisition unit 102f Base currency net income acquisition unit 102g Base currency Dividend acquisition unit 102h Base currency period end balance acquisition unit 102i Recollection period end balance acquisition unit 104 Communication interface unit 106 Storage unit 106a Exchange rate file 106b Exchange rate master 106c Shareholder's equity file 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (9)

An exchange rate conversion device including a storage unit and a control unit,
The storage unit,
An exchange rate storage means for storing an exchange rate between a currency used in a foreign subsidiary and a base currency, including a retained earnings rate to be applied to retained earnings in a target period;
A use currency beginning balance and a use currency end balance in the use currency of the shareholders' equity in the target period, and shareholder equity storage means for storing the previous term base currency end balance in the first half of the target period;
With
The control unit includes:
A use currency dividend amount in the use currency of the payout, and a payout amount obtaining means for obtaining a payout rate which is the exchange rate at the time of payout of the payout;
A use currency net profit obtaining means for obtaining a use currency net profit amount in the use currency based on the use currency term balance, the use currency term end balance, and the use currency dividend amount of each of the dividends;
A base currency opening balance obtaining means for obtaining the previous base currency closing balance as a base currency starting balance in the base currency in the target period;
A base currency net profit acquisition means for obtaining a base currency net profit amount in the base currency based on the use currency net profit amount and the retained earnings rate;
Reference currency dividend acquisition means for acquiring a reference currency dividend amount of each dividend in the reference currency based on the use currency dividend amount and the payout rate of each dividend;
A base currency ending balance obtaining means for obtaining a base currency ending balance based on the base currency net balance amount, the base currency net income amount and the base currency dividend amount of each of the dividends,
An exchange rate conversion device comprising: The control unit includes:
Re-collection term-end balance acquisition means for acquiring a re-collection term-end balance that is a term-end balance in the use currency re-collected for the target period,
In addition,
The use currency net profit acquisition means,
Further, based on the use currency beginning balance, the re-collection term end balance, and the use currency dividend amount of each dividend, a use currency net profit amount in the use currency after re-collection is acquired. Item 4. The exchange rate conversion device according to Item 1. The use currency net profit acquisition means,
The value obtained by subtracting the balance at the beginning of the use currency from the sum of the balance at the end of the use currency and the use currency dividend amount of each of the dividends is acquired as the use currency net profit amount. The exchange rate conversion device according to 1. The reference currency net profit acquisition means,
Obtaining a value obtained by multiplying the usage currency net profit amount and the retained earnings rate as the reference currency net profit amount,
The reference currency dividend acquisition means,
The method according to claim 1, wherein a value obtained by multiplying the use currency dividend amount of each of the dividends by the payout rate of the dividend is acquired as the reference currency dividend amount of each of the dividends. 5. The exchange rate conversion device according to any one of the above. The base currency period end balance acquisition means,
The method according to claim 1, wherein a value obtained by subtracting the reference currency dividend amount of each of the dividends from the sum of the reference currency beginning balance and the reference currency net profit amount is obtained as the reference currency term end balance. 5. An exchange rate conversion device according to any one of the above. The control unit includes:
Based on the exchange rate, calculate the average rate during the period of the target period, retained earnings rate acquisition means to obtain the average rate during the period as the retained earnings rate,
The exchange rate conversion device according to any one of claims 1 to 5, further comprising: The control unit includes:
When acquiring the payout date and time of the payout, based on the exchange rate, the payout rate acquisition means for acquiring the payout rate at the payout date and time,
The exchange rate converter according to any one of claims 1 to 6, further comprising: An exchange rate conversion method to be executed by an exchange rate conversion device including a storage unit and a control unit,
The storage unit,
An exchange rate storage means for storing an exchange rate between a currency used in a foreign subsidiary and a base currency, including a retained earnings rate to be applied to retained earnings in a target period;
A use currency beginning balance and a use currency end balance in the use currency of the shareholders' equity in the target period, and shareholder equity storage means for storing the previous term base currency end balance in the first half of the target period;
With
Executed by the control unit,
A use currency dividend amount in the use currency of the dividend, and a payout amount obtaining step of obtaining a payout rate which is the exchange rate at the time of payout of the payout;
A use currency net income acquisition step of acquiring a use currency net profit amount in the use currency based on the use currency term balance, the use currency term end balance, and the use currency dividend amount of each of the dividends;
A base currency start balance obtaining step of obtaining the previous base currency end balance as a base currency start balance in the base currency in the target period;
A base currency net profit acquisition step of obtaining a base currency net profit amount in the base currency based on the use currency net profit amount and the retained earnings rate;
A reference currency dividend acquisition step of acquiring a reference currency dividend amount of each dividend in the reference currency based on the use currency dividend amount and the payout rate of each dividend;
A base currency ending balance obtaining step of obtaining a base currency ending balance based on the base currency net balance amount, the base currency net profit amount and the base currency dividend amount of each dividend,
An exchange rate conversion method comprising: An exchange rate conversion program to be executed by an exchange rate conversion device having a storage unit and a control unit,
The storage unit,
An exchange rate storage means for storing an exchange rate between a currency used in a foreign subsidiary and a base currency, including a retained earnings rate to be applied to retained earnings in a target period;
A use currency beginning balance and a use currency end balance in the use currency of the shareholders' equity in the target period, and shareholder equity storage means for storing the previous term base currency end balance in the first half of the target period;
With
In the control unit,
A use currency dividend amount in the use currency of the dividend, and a payout amount obtaining step of obtaining a payout rate which is the exchange rate at the time of payout of the payout;
A use currency net income acquisition step of acquiring a use currency net profit amount in the use currency based on the use currency term balance, the use currency term end balance, and the use currency dividend amount of each of the dividends;
A base currency start balance obtaining step of obtaining the previous base currency end balance as a base currency start balance in the target currency in the target period;
A base currency net profit acquisition step of obtaining a base currency net profit amount in the base currency based on the use currency net profit amount and the retained earnings rate;
A reference currency dividend acquisition step of acquiring a reference currency dividend amount of each dividend in the reference currency based on the use currency dividend amount and the payout rate of each dividend;
A base currency ending balance obtaining step of obtaining a base currency ending balance based on the base currency net balance amount, the base currency net profit amount and the base currency dividend amount of each dividend,
Exchange rate conversion program to run

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