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外币报表折算是当今国际会计的三大难题之一,其难点主要集中在各种折算方法的选择上。随着我国对外经济交往的日益增多,外币报表折算的业务已日趋频繁。但目前为止我国尚无这方面系统完整的会计准则。本文试图在介绍外币报表折算方法选择的国际准则的基础上,提出我国企业目前外币报表折算方法的现实选择。 一、各种折算方法的应用比较 目前世界各国现行的外币报表折算方法,主要有四种:现行汇率法、流动与非流动项目法、货币与非货币项目法、时态法。每种
Translation of foreign currency statements is one of the three major problems in today’s international accounting, the difficulties are mainly concentrated in the choice of a variety of conversion methods. With the increasing number of foreign economic exchanges in our country, the business of converting foreign currency statements has become more and more frequent. However, up till now, there is no systematic and complete accounting standard in our country. This paper attempts to introduce the international guidelines for the conversion of foreign currency statements based on the method proposed by Chinese enterprises to convert the current foreign currency statements realistic choice. I. Comparison and Application of Various Translation Methods At present, there are mainly four kinds of current foreign currency statement translation methods in various countries in the world: the current exchange rate method, the current and non-current item method, the monetary and non-currency item method, the tense method. Each kind