外币报表折算

外币报表折算方法选择的多维分析

A Multiple Analysis on Choice of Foreign Currency Statements Translation Methods

外币报表折算理论探讨

Research on the Theory of Foreign Currency Statement Translation

外币报表折算中的现行汇率法和时态法

Current Rate Method And Temporal Method Of Foreign Currency Transformation In Financial Statement

外币报表折算方法的理论透视和我国折算准则研究

An Theoretical Perspective of Methods of Foreign Currency Statement Translation and the Research on Our Country 's Translation Standard

外币报表折算是国际会计最复杂和最具争议性的技术性问题之一。

Foreign currency statement translation is one of the most vexing and controversial technical issues in the international accounting .

而在报表合并中应如何进行外币报表折算仍是国际会计争论的热点问题。

In the statement , it is still a hot question in international accounting on how to make foreign currency transformarion .

本文对外币报表折算损益的不同处理方法进行比较分析，提出外币报表折算损益的处理，应选择第三种处理方法，即递延收益，确认损失。

After analyzing several different methods , the article puts forward another accounting dealing way on the profit and loss of conversion the foreign currency report forms .

外币报表折算是财务会计面临的三大难题之一，焦点主要集中在时态法与现行汇率法的方法选择上。

The choice of foreign currency statements translation methods is one of the three major issues of financial accounting . The focus of this issue concentrates on the choice between temporal method and current rate method .

在时态法和现行汇率法的争议中，现行汇率法暂时占据上风，也成为我国企业外币报表折算方法的现行选择。

During the argument of temporal method and current rate method , the latter exceeds the former temporarily , it is also the current choice of methods of Translation of Foreign Currency Financial Statements in Chinese enterprises .

文章分别从会计政策、外币报表折算方法、物价变动、合并政策选择、转移价格和审计质量等方面，揭示对跨国公司进行财务分析时应注意的问题。

In terms of accounting policies , foreign currency exchange , pricing fluctuation , choice of merging policies , transferring prices and auditing quality , the paper reveals the problems in the analysis of the financial report of transnational corporations .

外币报表折算是当今国际会计的四大难题之一，它主要是为了满足跨国公司编制合并报表的需要，其难点主要集中在各种折算方法的选择上。

Foreign currency statement translation , which is primarily aimed at consolidated financial statement and the difficult point of which mainly focus on choosing the translation methodologies , is one of the most vexing and controversial technical issues in the international accounting .

外币财务报表折算方法探讨

An Exploration of the Foreign Currency Financial Statement Translation Method

本文就外币财务报表折算方法及适用性进行了较深入的研究，探讨较适于我国国情的具体应用方法。

This article makes a deep study on the foreign currency financial statement translation methods and their application and explores the concrete applying method that meets China 's national situations .