现行汇率法

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

首先对时态法与现行汇率法的会计处理进行辨析，继而从会计学理论和经济学理论两方面对时态法和现行汇率法进行评价。

At the first , this part distinguishes between the temporal method and the current rate method in accounting process . Subsequently this part evaluates two methods by the accounting theories and the economic theories .

但是，如此美妙的想法却依然受到现行汇率法与现行会计相冲突的挑战。

Thus , the choice of translation methods exists in temporal method and current rate method .

本文第三部分旨在澄清对时态法与现行汇率法的片面评价，即对时态法的过分批评和对现行汇率法的过度褒扬。

The third part clarified the unilateral evaluation towards the temporal method and the current rate method .

本文第二部分将研究时态法与现行汇率法的理论评价问题。

The second part is mainly focused on the theoretical evaluation of the temporal and the current rate methods .

目前外币折算方法主要有流动与非流动项目法、货币与非货币项目法、现行汇率法和时态法。

The current methods of foreign currency translations mainly consist of the flexible - nonflexible method , the monetary-nonmonetary method , the current rate method and the temporal method .

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 .