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折算是为报表合并而把以外币表述的财务报表转换为母公司所用货币的一种必要的重新表述。随着改革开放的深入,我国与国际间的经济贸易交流日益增多,外币报表的折算业务也随之增多.例如,跨国公司在编制合并报表时,其国外子公司以外币表示的报表需要折算;对外投资企业的国外公司所编制的外币报表在向总公司提供时需要折算;以外币为记帐本位币的外商投资企业必须将其报表折算为人民币报表向有关部门提供。所有这些报表的折算都涉及一个非常重要的会计折算方法问题。我国长期以来实行的是高度集中的外汇管理体制,采用的是按历史汇率折算外汇。随着环境条件的变化,这种方法暴露出了许多弊端.这是由于,在历史汇率法下,忽视了汇率变动的会计影响,不允许根据各会计期末的现行汇率对一些项目的帐面余额进行调整,汇率变动的
Conversion is a necessary restatement of converting a financial statement presented in a foreign currency into a currency used by the parent for the purpose of consolidation. With the deepening of reform and opening up, the exchange of economic and trade between our country and the world is increasing day by day, and the translation business of foreign currency statements also increases .For example, when transnational corporations prepare the consolidated statements, their foreign subsidiaries’ statements in foreign currencies need to be converted; Foreign currency statements prepared by foreign companies of foreign-invested enterprises need to be converted when they are provided to the head office; foreign-invested enterprises that use foreign currencies as their recording currency must convert their statements into RMB statements to the relevant departments. The conversion of all these statements involves a very important accounting conversion problem. The long-standing practice in our country is a highly centralized foreign exchange management system, which adopts the principle of converting foreign exchange at a historical exchange rate. With the change of environmental conditions, this method exposes many drawbacks, because under the historical exchange rate law, the accounting effect of exchange rate changes is ignored and the book balance of some items is not allowed based on the current exchange rate at the end of each accounting period Adjust, exchange rate changes