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外币财务报表折算是母公司在编制合并会计报表前,将所属子公司编报的个别会计报表,按一定汇率,采用规定的折算方法,折算为与母公司记账本位币相一致的个别会计报表,以便母公司以折算后的个别会计报表为基础,编制合并会计报表。在外币报表折算过程中会产生报表折算差额,它是由于对外币会计报表中各项目采用不同折算汇率而产生的。本文针对外币财务报表折算的四种方法展开,评价了各种方法的优劣。
Foreign currency financial statement translation is the parent company before the preparation of consolidated financial statements, the subsidiaries of the preparation of individual accounting statements, according to a certain exchange rate, the use of the provisions of the conversion method, converted into a single accounting currency with the parent company’s accounting currency So that the parent company can prepare the consolidated financial statements based on the converted individual accounting statements. In the translation process of foreign currency statements, there will be statement translation difference, which is due to the different foreign exchange accounting statements of the project using different rates of exchange arising. In this paper, four methods of conversion of foreign currency financial statements are carried out to evaluate the merits and demerits of various methods.