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外币换算与合并报表是当代国际财务会计的两个主要问题。它们在中国已经发生,并且有了一定的作业规范。但是,由于中国是社会主义国家,财务会计制度由国家统一制定,外币换算与合并报表的实际做法同美国企业相比,自然有些差别。本文试图将中美两国关于外币换算与合并报表的惯例作一比较研究,以便认识它们之间的差别现象和原因,为国际会计的协调提出一点建议。
Foreign currency translation and consolidated statements are two major issues in contemporary international financial accounting. They have happened in China, and have a certain operating standards. However, since China is a socialist country and its financial accounting system is formulated by the state, the actual practices of foreign currency translation and consolidation are naturally somewhat different from those of U.S. companies. This article attempts to make a comparative study of the practice between China and the United States in the conversion and consolidation of foreign currencies in order to understand the differences and causes between them and to make some suggestions for the coordination of international accounting.