JP7079672B2 - Exchange rate conversion device, exchange rate conversion method, and exchange rate conversion program - Google Patents

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 has a configuration in which a balance sheet created in a local currency in a foreign department of a company is output as a rate-converted balance sheet according to a rate value on a conversion date specified by the user. It has been disclosed.

Japanese Unexamined Patent Publication No. 2001-167210

However, in the invention described in Patent Document 1 above, although it is possible to output the rate conversion result for shareholders' equity, it is possible to deal with cases where one account item in the financial statements of overseas subsidiaries increases or decreases multiple times. There was a problem that I couldn't do it.

The present invention has been made in view of the above problems, and even if one account item in the financial statements of a foreign subsidiary increases or decreases multiple times, the change in shareholders' equity after the acquisition of control of the overseas subsidiary is traded. 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 capable of accurately converting at an hourly rate.

In order to solve the above-mentioned problems and achieve the object, the exchange rate conversion device according to the present invention is an exchange rate conversion device including a storage unit and a control unit, and the storage unit is the profit of the target period. An exchange rate storage means for storing the exchange rate between the currency used by the overseas subsidiary and the base currency, including the retained earnings rate applied to the surplus, and the currency opening balance and usage of the shareholders' equity in the target period in the currency used. It is equipped with a currency end-of-term balance and a shareholder capital storage means for storing the end-of-term base currency balance in the previous period of the target period. The usage is based on the dividend amount acquisition means for acquiring the dividend rate, which is the exchange rate at the time of gold distribution, the currency opening balance, the currency ending balance, and the currency dividend amount of each dividend. A means for acquiring the net profit amount of the currency used in the currency, a means for acquiring the net profit of the currency used in the previous period, and a means for acquiring the balance at the beginning of the base currency in the target period as the balance at the beginning of the base currency in the target period. The base currency net profit acquisition means for acquiring the base currency net profit amount in the base currency based on the usage currency net profit amount and the retained earnings rate, and the usage currency dividend amount and the dividend rate at the time of each dividend. Based on, the base currency dividend acquisition means for acquiring the base currency dividend amount of each dividend in the base currency, the base currency opening balance, the base currency net profit amount, and the base currency dividend of each dividend. It is characterized by being equipped with a means for acquiring a base currency end-of-term balance to acquire a base currency end-of-term balance based on an amount of money.

Further, in the exchange rate conversion device according to the present invention, the control unit is further provided with a recollection end-of-term balance acquisition means for acquiring the recollection end-of-term balance, which is the end-of-term balance in the currency used, which was recollected for the target period. The means for acquiring the net income of the used currency further obtains the net profit amount of the used currency in the used currency after recollection based on the beginning balance of the used currency, the ending balance of the recollection, and the dividend amount of the used currency of each dividend. It is characterized by acquiring.

Further, in the exchange rate conversion device according to the present invention, the used currency net income acquisition means subtracts the used currency opening balance from the total of the used currency end-of-term balance and the used currency dividend amount of each dividend. It is characterized in that the value is acquired as the net profit amount of the currency used.

Further, in the exchange rate conversion device according to the present invention, the reference currency net profit acquisition means acquires a value obtained by multiplying the usage currency net profit amount and the retained earnings rate as the reference currency net profit amount, and the said. The reference currency dividend acquisition means is characterized in that the value obtained by multiplying the usage currency dividend amount of each dividend by the dividend rate of the dividend is acquired as the reference currency dividend amount of each dividend. do.

Further, in the exchange rate conversion device according to the present invention, the base currency end-of-term balance acquisition means subtracts the base currency dividend amount of each dividend from the total of the base currency beginning balance and the base currency net profit amount. It is characterized in that the value is acquired as the balance at the end of the base currency.

Further, in the exchange rate conversion device according to the present invention, the control unit calculates the average rate during the period based on the exchange rate, and acquires the average rate during the period as the retained earnings rate. It is characterized by being further equipped with a gold rate acquisition means.

Further, in the exchange rate conversion device according to the present invention, when the control unit acquires the dividend date and time of the dividend, the dividend acquisition rate is acquired based on the exchange rate. It is characterized by further providing means.

Further, the exchange rate conversion method according to the present invention is an exchange rate conversion method for causing an exchange rate conversion device including a storage unit and a control unit to execute the exchange rate conversion method, and the storage unit is used as retained earnings for a target period. An exchange rate storage means for storing the exchange rate between the currency used by the overseas subsidiary and the base currency, including the applicable retained earnings rate, and the currency opening balance and currency ending balance of the shareholders' equity in the target period. , And a shareholder capital storage means for storing the end-of-term balance of the base currency of the previous period in the previous period of the target period, and the currency distribution amount of the dividend in the currency used and the dividend to be executed by the control unit. Based on the dividend amount acquisition step for acquiring the dividend rate, which is the exchange rate at the time of distribution, the currency opening balance, the currency ending balance, and the currency dividend amount of each dividend, the currency used. The step of acquiring the net profit amount of the currency used by the user, the step of acquiring the balance at the beginning of the base currency by the base currency in the target period, and the step of acquiring the balance at the beginning of the base currency in the target period. Based on the currency net profit amount and the retained earnings rate, the base currency net profit acquisition step for acquiring the base currency net profit amount in the base currency, and the currency used dividend amount and the dividend rate at the time of each dividend. Based on this, the base currency dividend acquisition step for acquiring the base currency dividend amount of each dividend in the base currency, the base currency opening balance, the base currency net profit amount, and the base currency dividend amount of each dividend. Based on, it is characterized by including a base currency end-of-term balance acquisition step for acquiring the base currency end-of-term balance.

Further, the exchange rate conversion program according to the present invention is an exchange rate conversion program for being executed by an exchange rate conversion device including a storage unit and a control unit, and the storage unit is used as retained earnings for a target period. An exchange rate storage means for storing the exchange rate between the currency used by the overseas subsidiary and the base currency, including the applicable retained earnings rate, and the currency opening balance and currency ending balance of the shareholders' equity in the target period. , And a shareholder capital storage means for storing the end-of-term balance of the base currency of the previous period in the previous period of the target period. Use in the currency used based on the dividend amount acquisition step to acquire the rate at the time of dividend, which is the exchange rate at the time, the currency beginning balance, the currency ending balance, and the currency dividend amount of each dividend. The usage currency net profit acquisition step to acquire the currency net profit amount, the reference currency opening balance acquisition step to acquire the previous term base currency end-of-term balance as the reference currency opening balance in the reference currency in the target period, and the usage currency net Based on the base currency net profit acquisition step to acquire the base currency net profit amount in the base currency based on the profit amount and the retained earnings rate, and based on the currency dividend amount and the dividend rate at the time of each dividend. Based on the base currency dividend acquisition step to acquire the base currency dividend amount of each dividend in the base currency, the base currency opening balance, the base currency net profit amount, and the base currency dividend amount of each dividend. It is characterized by executing the base currency end-of-term balance acquisition step of acquiring the base currency end-of-term balance.

According to the present invention, when the increase / decrease occurs a plurality of times in one subject, the breakdown data can be registered, which has an effect that the correct balance at the end of the period can be automatically calculated. Further, according to the present invention, when data is collected again from an overseas subsidiary, there is an effect that the calculation including 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 showing an example of a retained earnings calculation result. FIG. 3 is a diagram showing an example of a conventional rate conversion process. FIG. 4 is a diagram showing an example of the rate conversion process in the present embodiment. FIG. 5 is a block diagram showing an example of the configuration of the exchange rate conversion device according to the present embodiment. FIG. 6 is a flowchart showing an example of processing of the exchange rate conversion device in the present embodiment. FIG. 7 is a diagram showing an example of the exchange rate conversion process in the present embodiment. FIG. 8 is a diagram showing an example of the term-end balance recollection process in the present embodiment. FIG. 9 is a diagram showing an example of the detail carry-forward processing in the present embodiment.

Embodiments of the present invention will be described in detail with reference to the drawings. The present invention is not limited to the present embodiment.

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

In a corporate group that has an overseas subsidiary, the financial statements of the overseas subsidiary are recorded in the local currency, so it is necessary for the parent company to perform conversion work when consolidating them. Here, conventionally, as shown in FIG. 1, since the exchange rate master can hold only one exchange rate for one rate type, even if there is a decrease due to the dividend of retained earnings, as shown in FIG. , (Carry-forward) Retained earnings The amount of change in the current period was calculated to be ¥ 1,100,000 using one retained earnings rate, but in reality, as shown in Fig. 2, it depends on the dividend of retained earnings. If there was a decrease, it was necessary to calculate the amount of change in retained earnings for the current period as ¥ 1,099,500 using the exchange rate at the time of dividends. In this way, in the past, the reasons for the increase / decrease in retained earnings were an increase (decrease) due to net income (loss) and a decrease due to dividend payment, but net income was converted at the average rate during the period. Since dividends were not converted at the exchange rate at the time of dividend payment (the exchange rate at which the parent company processed dividends received), the conversion results for both the increase due to net income and the decrease due to dividends are It was not reflected.

As a result, as shown in FIG. 3, in the past, when an adjustment occurred in the non-consolidated accounting, it had to be recollected and reconverted in the consolidated accounting each time. In addition, in the past, manual work was required for each revision in non-consolidated accounting, which required a great deal of labor when there were many overseas subsidiaries, and the risk of calculation errors increased. In addition, in the past, when the cumulative difference method was adopted, the cumulative amount from the beginning of the period was always calculated, so it was necessary to cumulatively calculate the dividend for the end of the previous period and the interim dividend for the current period.

Therefore, as shown in FIG. 4, in the present embodiment, even if the increase / decrease occurs multiple times in one subject, the amount of change in retained earnings for the current period can be automatically and correctly calculated by registering the breakdown data. ing. That is, in the past, the balance at the end of the foreign currency collected from overseas subsidiaries was converted and adjusted, and then the balance at the end of the term in the base currency (Japanese yen) was obtained by writing back as shown in Fig. 4 (1). In the embodiment, after converting and adjusting the balance at the end of the foreign currency collected from the overseas subsidiary, by writing back as shown in Fig. 4 (1) based on the breakdown data shown in Fig. 4 (2), one subject can be used. It corresponds to the case where the increase / decrease occurs multiple times.

[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 showing an example of the configuration of the exchange rate conversion device 100 according to the present embodiment.

The 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 is a portable notebook personal computer, a PDA (Personal Digital Assistants), a smartphone, a tablet personal computer, or the like on the market. 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. Each part of the exchange rate conversion device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the exchange rate conversion device 100 to the network 300 so as to be communicable 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 communicable with each other, and is, for example, the Internet, a LAN (Local Area Network), or the like.

Various databases, tables, files, and the like are stored in the storage unit 106. In the storage unit 106, a computer program for giving an instruction to a CPU (Central Processing Unit) in cooperation with an OS (Operating System) to perform various processes is recorded. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) / ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, or the like 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 the exchange rate between the currency used by the overseas subsidiary and the base currency. Here, the base currency may be yen or the like. The currency used may be dollars, euros, pounds, rupees, yuan, or the like. Here, the exchange rate file 106a includes an exchange rate master 106b as shown in FIG.

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

The shareholders' equity file 106c stores the balance at the beginning of the currency used and the balance at the end of the currency used in the currency used for shareholders' equity in the target period, and the balance at the end of the base currency of the previous term in the previous period of the target period. Here, the shareholders' equity file 106c contains the used currency dividend amount, the used currency net profit amount, the base currency opening balance, the base currency net profit amount, the base currency dividend amount, the base currency end-of-term balance, and / or the recollection end-of-term balance, etc. May be remembered.

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

The control unit 102 is a CPU or the like that comprehensively controls the exchange rate conversion device 100. The control unit 102 has an internal memory for storing a control program such as an OS, a program that defines various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Run. The control unit 102 functionally conceptually includes a retained earnings rate acquisition unit 102a, a dividend rate acquisition unit 102b, a dividend amount acquisition unit 102c, a currency used net profit acquisition unit 102d, and a base currency opening balance acquisition unit 102e. It also includes a base currency net profit acquisition unit 102f, a base currency dividend acquisition unit 102g, a base currency end-of-term balance acquisition unit 102h, and a recollection end-of-term balance acquisition unit 102i.

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

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

The dividend amount acquisition unit 102c acquires the dividend amount in the currency used for the dividend and the dividend rate, which is the exchange rate at the time of dividend of the dividend. Here, the dividend amount acquisition unit 102c may acquire the currency used dividend amount and the dividend rate input via the input device 112. Further, the used currency net income acquisition unit 102d may store the used currency dividend amount in the shareholders' equity file 106c.

The usage currency net profit acquisition unit 102d acquires the usage currency net profit amount in the usage currency based on the usage currency beginning balance, the usage currency end balance, and the usage currency dividend amount of each dividend. Here, the used currency net income acquisition unit 102d acquires the used currency net profit amount in the used currency after recollection based on the used currency beginning balance, the recollection end balance, and the used currency dividend amount of each dividend. May be good. Further, the used currency net income acquisition unit 102d may acquire the value obtained by subtracting the used currency opening balance from the total of the used currency end-of-term balance and the used currency dividend amount of each dividend as the used currency net income amount. Further, the used currency net profit acquisition unit 102d may store the used currency net profit amount in the shareholders' equity file 106c.

The base currency opening balance acquisition unit 102e acquires the previous term base currency ending balance in the previous period of the target period as the base currency opening balance in the target period. Here, the base currency opening balance acquisition unit 102e may store the base currency opening balance in the shareholders' equity file 106c.

The base currency net profit acquisition unit 102f acquires the base currency net profit amount in the base currency based on the usage currency net profit amount and the retained earnings rate. Here, the base currency net profit acquisition unit 102f may acquire a value obtained by multiplying the used currency net profit amount and the retained earnings rate as the base currency net profit amount. Further, the base currency net profit acquisition unit 102f may store the base currency net profit amount in the shareholders' equity file 106c.

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

The base currency end-of-term balance acquisition unit 102h acquires the base currency end-of-term balance based on the base currency beginning balance, the base currency net income amount, and the base currency dividend amount of each dividend. Here, the base currency end-of-term balance acquisition unit 102h may acquire the value obtained by subtracting the base currency dividend amount of each dividend from the total of the base currency beginning balance and the base currency net income amount as the base currency end-of-term balance. .. Further, the base currency end-of-term balance acquisition unit 102h may store the base currency end-of-term balance in the shareholders' equity file 106c.

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

[3. Concrete example]
Specific examples of this embodiment will be described with reference to FIGS. 6 to 9.

[Exchange rate conversion processing]
Here, an example of the exchange rate conversion process in the present embodiment will be described with reference to FIGS. 6 to 9. FIG. 6 is a flowchart showing an example of processing of the exchange rate conversion device 100 in the present embodiment.

As shown in FIG. 6, the dividend amount acquisition unit 102c uses the currency dividend amount in the currency used by the overseas subsidiary of the dividend in the current period and the exchange rate at the time of dividend distribution by the user via the input device 112. When a certain dividend rate is input, the currency dividend amount used and the dividend rate are acquired (step SA-1).

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

Then, the base currency opening balance acquisition unit 102e acquires the previous term base currency ending balance stored in the shareholder equity file 106c as the base currency opening balance in the current term (step SA-3).

Then, the reference currency net income acquisition unit 102f uses a value obtained by multiplying the usage currency net income amount acquired by the usage currency net income acquisition unit 102d and the retained earnings rate for the current period set in the exchange rate master 106b as the reference currency. Acquired as a net profit amount (step SA-4).

Then, the base currency dividend acquisition unit 102g multiplies the value of the currency dividend amount of each dividend acquired by the dividend amount acquisition unit 102c and the dividend rate of the dividend to the base currency dividend of each dividend. Acquire as an amount (step SA-5).

Then, the base currency end-of-term balance acquisition unit 102h is based on the sum of the base currency opening balance acquired by the base currency beginning balance acquisition unit 102e and the base currency net profit amount acquired by the base currency net profit acquisition unit 102f. The value obtained by subtracting the reference currency dividend amount of each dividend acquired by the dividend acquisition unit 102g is acquired as the balance at the end of the reference currency (step SA-6).

Then, the recollection end-of-term balance acquisition unit 102i recollects the end-of-term balance of the current period at the overseas subsidiary, and inputs the recollection end-of-term balance, which is the end-of-term balance in the currency used, which was recollected by the user via the input device 112. It is determined whether or not it has been done (step SA-7).

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

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

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

Then, the used currency net profit acquisition unit 102d is based on the sum of the recollected end-of-term balance acquired by the recollection end-of-term balance acquisition unit 102i and the usage currency dividend amount of each dividend acquired by the dividend amount acquisition unit 102c. The value obtained by subtracting the beginning balance of the used currency of the shareholders' equity in the used currency in the current period stored in the shareholders' equity file 106c is acquired as the used currency net profit amount (step SA-9), and the processing is shifted to step SA-3.

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

As shown in FIG. 7, in the present embodiment, the currency dividend amount denominated in dollars of the dividend in the current period and the dollar at the time of distribution of the dividend are displayed on the breakdown input screen by the user via the input device 112. When the dividend rate, which is the exchange rate of / yen, is entered, (1) the dollar-denominated currency used at the end of the period and the dollar-denominated currency dividend amount for each dividend are used as the foreign currency denominated amount recalculation process. The value (($ 25,000 + $ 100 + $ 100) -$ 15,000) obtained by subtracting the dollar-denominated starting currency balance of shareholders' equity in the current period from the total of the above, is the dollar-denominated currency net profit amount ($ 10). , 200).

Then, as shown in FIG. 7, in the present embodiment, (2) as the adjustment amount calculation process, the yen-denominated previous term base currency end-of-term balance in the previous term and the yen-denominated base currency beginning balance (¥ 1,500,000) in the current term are used. ), And the value (10,200 x 110) obtained by multiplying the dollar-denominated net profit amount of the currency used and the dollar / yen retained earnings rate for the current period is the yen-denominated base currency net profit amount (¥ 1,122, 000), and the value (100 x 112 and 100 x 113) obtained by multiplying the dollar-denominated currency dividend amount of each dividend by the dollar / yen dividend rate of the dividend is the value of each dividend. It is acquired as the standard currency dividend amount denominated in yen (¥ 11,200 and ¥ 11,300).

Then, as shown in FIG. 7, in the present embodiment, (3) as the adjusted amount (end-of-term balance) recalculation process, the standard of each dividend is calculated from the total of the base currency opening balance and the base currency net profit amount. The value after deducting the currency dividend amount (¥ 1,500,000 + ¥ 1,122,000- ¥ 11,200- ¥ 11,300) is acquired as the balance at the end of the base currency (¥ 2,599,500). In this way, in the past, manual work was required each time, which was difficult when there were many overseas subsidiaries, and there was a risk of calculation errors. However, in this embodiment, the load can be reduced because the calculation is automatic. , I try not to worry about calculation mistakes.

Then, as shown in FIG. 8, in the present embodiment, the user specifies the period and the company to be collected for the consolidated data collection processing screen via the input device 112, and the end of the dollar-denominated currency used in the current period. When the execution of recollection of the balance (balance at the end of the foreign currency denominated item) is instructed and the balance at the end of the recollection, which is the balance at the end of the dollar denominated in the recollected period, is acquired, the breakdown is made by the user via the input device 112. If the dollar-denominated recollection end-of-term balance ($ 26,000) for the current period is entered on the input screen, (1) the dollar-denominated recollection end-of-term balance for the current period and each dividend will be processed as a foreign currency denominated amount recalculation process. The value (($ 26,000 + $ 100 + $ 100) -$ 15,000) obtained by subtracting the beginning balance of the dollar-denominated currency of shareholders' equity from the total of the dollar-denominated currency dividend amount of gold in the current period is the dollar. It is acquired as the net profit amount ($ 11,200) of the currency used in denominated.

Then, as shown in FIG. 8, in the present embodiment, (2) as the adjustment amount calculation process, the yen-denominated previous term base currency end-of-term balance in the previous term and the yen-denominated base currency beginning balance (¥ 1,500,000) in the current term are used. ), And the value (11,200 x 110) obtained by multiplying the dollar-denominated net profit amount of the currency used and the dollar / yen retained earnings rate for the current period is the yen-denominated base currency net profit amount (¥ 1,232, 000), and the value (100 x 112 and 100 x 113) obtained by multiplying the dollar-denominated currency dividend amount of each dividend by the dollar / yen dividend rate of the dividend is the value of each dividend. It is acquired as the standard currency dividend amount denominated in yen (¥ 11,200 and ¥ 11,300).

Then, as shown in FIG. 8, in the present embodiment, (3) as the adjusted amount (end-of-term balance) recalculation process, the standard of each dividend is calculated from the total of the base currency opening balance and the base currency net profit amount. The value after deducting the currency dividend amount (¥ 1,500,000 + ¥ 1,232,000- ¥ 11,200- ¥ 11,300) is acquired as the balance at the end of the base currency (¥ 2,709,500). In this way, in the past, it was necessary to redo the calculation every time the balance at the end of the period was recollected, but in this embodiment, a series of calculations are automatically performed at the same time as the collection, and the balance at the end of the period is ¥ ¥. 2,709,500 will be calculated.

Further, an example of the detail carry-forward processing in the present embodiment will be described with reference to FIG. 9. FIG. 9 is a diagram showing an example of the detail carry-forward processing in the present embodiment.

Here, as shown in FIG. 9, in the present embodiment, when the calculation of the balance at the end of the period is the cumulative difference method and the present is not the first quarter (1Q), the fluctuation details are changed from the latest quarter. The detail carry-over function that can carry over (copy) is made available. As a result, in the past, in the case of the cumulative difference method, the balance at the end of the period is always calculated by accumulating from the beginning of the period. It was necessary to calculate cumulatively for the dividend for the end of the previous fiscal year or the interim dividend for the current fiscal year. You can do it, so you don't have to enter the breakdown again.

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

For example, of each of the processes described in the embodiments, all or part of the processes described as being automatically performed may be manually performed, or all of the processes described as being performed manually. Alternatively, a part can be automatically performed by a known method.

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

Further, with respect to the exchange rate conversion device 100, each component shown in the figure is a functional concept and does not necessarily have to be physically configured as shown in the figure.

For example, with respect to the processing functions included in the exchange rate conversion device 100, particularly each processing function performed by the control unit 102, all or any part thereof is realized by the CPU and a program interpreted and executed by the CPU. It may be realized as hardware by wired logic. The program is recorded on a non-temporary computer-readable recording medium including a programmed instruction for causing the information processing apparatus to execute the process described in the present embodiment, and is converted into an exchange rate as necessary. It is read mechanically by the device 100. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or an HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM, and cooperates with the CPU to form a control unit.

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 thereof can be downloaded as needed. Is.

Further, the program for executing the process described in the present embodiment may be stored in a non-temporary 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 (registration). Trademarks) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magnet-Optical Disc), MO (Magnet-Optical Disc), DVD (Digital), DVD (Digital) It shall include any "portable physical medium".

Further, the "program" is a data processing method described in any language or description method, regardless of the format such as source code or binary code. The "program" is not necessarily limited to a single program, but is distributed as multiple modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. It should be noted that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium and the installation procedure after reading in each device shown in the present embodiment.

Various databases and the like stored in the storage unit 106 are memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and storage means such as optical disks, and are used for various processes and website provision. Stores programs, tables, databases, files for web pages, etc.

Further, the exchange rate conversion device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the 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) that realizes the processing described in the present embodiment on the device.

Furthermore, the specific form of distribution / integration of the device is not limited to that shown in the figure, and all or part of the device may be functionally or physically in any unit according to various additions or functional loads. It can 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 conversion device 102 Control unit 102a Retained earnings rate acquisition unit 102b Dividend rate acquisition unit 102c Dividend amount acquisition unit 102d Currency net profit acquisition unit 102e Base currency opening balance acquisition unit 102f Base currency Net profit acquisition unit 102g Base currency Dividend acquisition unit 102h Base currency end-of-term balance acquisition unit 102i Recollection end-of-term balance acquisition unit 104 Communication interface unit 106 Storage unit 106a Exchange rate file 106b Exchange rate master 106c Shareholders' equity file 108 Input / output interface unit 112 Input device 114 Output device 200 server 300 network

Claims (9)

An exchange rate conversion device equipped with a storage unit and a control unit.
The storage unit is
An exchange rate storage means for storing the exchange rate between the currency used by the overseas subsidiary and the base currency, including the retained earnings rate applied to the retained earnings for the target period.
Shareholders' equity storage means for storing the balance at the beginning of the currency used and the balance at the end of the currency used in the currency used for the shareholders' equity in the target period, and the balance at the end of the base currency of the previous term in the previous period of the target period.
Equipped with
The control unit
Dividend amount acquisition means for acquiring the currency dividend amount in the currency used and the dividend rate, which is the exchange rate at the time of dividend distribution,
A method for acquiring net income of the currency used to acquire the amount of net income of the currency used in the currency based on the balance at the beginning of the currency used, the balance at the end of the currency used, and the dividend amount of the currency used for each dividend.
A means for acquiring the base currency opening balance, which acquires the ending balance of the base currency of the previous period as the starting balance of the base currency in the base currency in the target period.
A reference currency net income acquisition means for acquiring a reference currency net income amount in the reference currency based on the usage currency net income amount and the retained earnings rate.
A reference currency dividend acquisition means for acquiring the reference currency dividend amount of each dividend in the reference currency based on the currency dividend amount used for each dividend and the dividend rate.
A means for acquiring a base currency end-of-term balance to acquire a base currency end-of-term balance based on the base currency opening balance, the base currency net income amount, and the base currency dividend amount of each dividend.
An exchange rate conversion device characterized by being equipped with. The control unit
Recollection end-of-term balance acquisition means for acquiring the recollection end-of-term balance, which is the end-of-term balance in the currency used, which was recollected for the target period.
Further prepare
The means for acquiring net income in the currency used is
Further, a claim characterized in that the net profit amount of the currency used in the currency used after recollection is acquired based on the balance at the beginning of the currency used, the balance at the end of the recollection, and the dividend amount of the currency used for each dividend. Item 1. The exchange rate conversion device according to item 1. The means for acquiring net income in the currency used is
Claim 1 or 2 characterized in that the value obtained by subtracting the balance at the beginning of the currency of use from the sum of the balance at the end of the term of the currency used and the dividend amount of the currency used for each dividend is acquired as the net profit amount of the currency used. The exchange rate conversion device described in. The means for acquiring the base currency net income is
The value obtained by multiplying the net profit amount of the currency used and the retained earnings rate is obtained as the base currency net profit amount.
The means for obtaining the base currency dividend is
Any of claims 1 to 3, wherein the value obtained by multiplying the used currency dividend amount of each dividend by the dividend rate of the dividend is acquired as the reference currency dividend amount of each dividend. The exchange rate conversion device described in one. The means for acquiring the balance at the end of the base currency is
Claims 1 to 4 characterized in that the value obtained by subtracting the base currency dividend amount of each dividend from the total of the base currency opening balance and the base currency net profit amount is acquired as the base currency end-of-term balance. The exchange rate conversion device described in any one of. The control unit
A means for acquiring retained earnings, which calculates the average rate during the period based on the exchange rate and acquires 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
When the dividend date and time of the dividend is acquired, the dividend rate acquisition means for acquiring the dividend rate at the dividend date and time based on the exchange rate,
The exchange rate conversion device according to any one of claims 1 to 6, further comprising. It is an exchange rate conversion method for executing an exchange rate conversion device having a storage unit and a control unit.
The storage unit is
An exchange rate storage means for storing the exchange rate between the currency used by the overseas subsidiary and the base currency, including the retained earnings rate applied to the retained earnings for the target period.
Shareholders' equity storage means for storing the balance at the beginning of the currency used and the balance at the end of the currency used in the currency used for the shareholders' equity in the target period, and the balance at the end of the base currency of the previous term in the previous period of the target period.
Equipped with
It is executed by the control unit.
The dividend amount acquisition step for acquiring the currency dividend amount in the currency used and the dividend rate, which is the exchange rate at the time of dividend distribution, and the dividend amount acquisition step.
A usage currency net income acquisition step for acquiring the usage currency net profit amount in the usage currency based on the usage currency beginning balance, the usage currency end-of-term balance, and the usage currency dividend amount of each dividend.
The step of acquiring the base currency opening balance at the beginning of the base currency in the target period as the base currency opening balance in the target period, and
A base currency net profit acquisition step for acquiring a base currency net profit amount in the base currency based on the usage currency net profit amount and the retained earnings rate, and
A reference currency dividend acquisition step for acquiring the reference currency dividend amount of each dividend in the reference currency based on the currency dividend amount used for each dividend and the dividend rate at the time of dividend.
A base currency end-of-term balance acquisition step for acquiring the base currency end-of-term balance based on the base currency opening balance, the base currency net income amount, and the base currency dividend amount of each dividend.
An exchange rate conversion method characterized by including. It is an exchange rate conversion program to be executed by an exchange rate conversion device equipped with a storage unit and a control unit.
The storage unit is
An exchange rate storage means for storing the exchange rate between the currency used by the overseas subsidiary and the base currency, including the retained earnings rate applied to the retained earnings for the target period.
Shareholders' equity storage means for storing the balance at the beginning of the currency used and the balance at the end of the currency used in the currency used for the shareholders' equity in the target period, and the balance at the end of the base currency of the previous term in the previous period of the target period.
Equipped with
In the control unit
The dividend amount acquisition step for acquiring the currency dividend amount in the currency used and the dividend rate, which is the exchange rate at the time of dividend distribution, and the dividend amount acquisition step.
A usage currency net income acquisition step for acquiring the usage currency net profit amount in the usage currency based on the usage currency beginning balance, the usage currency end-of-term balance, and the usage currency dividend amount of each dividend.
The step of acquiring the base currency opening balance at the beginning of the base currency in the target period as the base currency opening balance in the target period, and
A base currency net profit acquisition step for acquiring a base currency net profit amount in the base currency based on the usage currency net profit amount and the retained earnings rate, and
A reference currency dividend acquisition step for acquiring the reference currency dividend amount of each dividend in the reference currency based on the currency dividend amount used for each dividend and the dividend rate at the time of dividend.
A base currency end-of-term balance acquisition step for acquiring the base currency end-of-term balance based on the base currency opening balance, the base currency net income amount, and the base currency dividend amount of each dividend.
Exchange rate conversion program to run.

Images