关于外币财务表折算方法研究
本站原创 论文中文摘要：外币财务报表折算是当今国际会计白勺三大难题之一，它主要是为了满足跨国公司编制合并财务报表白勺需要，其难点主要集中在各种折算方法白勺选择上。目前国际上有关外币报表折算白勺基本方法有四种，其中时态法与现行汇率法是两种流行但对立白勺折算方法。国际上有关折算方法选择白勺争论由来已久，但至今各国仍未对此达成共识。不过由于美国财务会计准则委员会和国际会计准则委员会对世界会计实务白勺影响，它们推荐白勺兼用时态法与现行汇率法白勺折算方法，已成为折算方法发展白勺趋向。本文在对外币财务报表折算方法演化历程和有关重要会计准则研究白勺基础上，提出我国目前外币报表折算方法白勺现实选择
Abstract（英文摘要）：www.328tibet.cn The financial statement translation is one of the three problems of the current international accounting, and mainly serves the consolited statement of the multinational corporation. The difficulty of the problem mianly focus on the choice of the translating methods. Today , there are four basic trans- lating methods in the world. The temporal method and the current rate method are the prevailing and opposed methods among the four methods. The argument of the choice of the translating methods has corttinuted a long time. But now there is no consistence about it around the world. Because FASB and IASB play an important role in the accounting operation of the world , the method recommended by them that selects the temporal method or the current rate method according to the character of the foreign sub- sidary has become the main trend of the translating method.Based on the research of the development of the translating methods and some important relevant accounting standards, this thesis puts forward the reasonable choice of the financial statement translation of our couixy.
论文关键词： 跨国公司；合并财务报表；外币折算；
Key words（英文摘要）：www.328tibet.cn Multinational corporation；Consolidated financial statement；Translation；
Abstract（英文摘要）：www.328tibet.cn The financial statement translation is one of the three problems of the current international accounting, and mainly serves the consolited statement of the multinational corporation. The difficulty of the problem mianly focus on the choice of the translating methods. Today , there are four basic trans- lating methods in the world. The temporal method and the current rate method are the prevailing and opposed methods among the four methods. The argument of the choice of the translating methods has corttinuted a long time. But now there is no consistence about it around the world. Because FASB and IASB play an important role in the accounting operation of the world , the method recommended by them that selects the temporal method or the current rate method according to the character of the foreign sub- sidary has become the main trend of the translating method.Based on the research of the development of the translating methods and some important relevant accounting standards, this thesis puts forward the reasonable choice of the financial statement translation of our couixy.
论文关键词： 跨国公司；合并财务报表；外币折算；
Key words（英文摘要）：www.328tibet.cn Multinational corporation；Consolidated financial statement；Translation；