由中国倡导的“一带一路”战略得到很多国家的赞同与参与,建设企业作为第一批参与国际竞争的企业在国际工程管理等方面积累了丰富而宝贵的经验。以下以某建设企业2010~2015年1季度的部分数据为例进行深入分析,以期在应对近几年汇率剧烈波动下如何真实反映企业年度利润,合理列示外币报表折算差额方面进行有益的探索。 The “One Belt and One Road” strategy advocated by China has won the approval and participation of many countries. The construction enterprises, as the first batch of enterprises participating in international competition, have accumulated rich and valuable experience in international engineering management. In the following, some data of a construction enterprise from the first quarter of 2010 to the first quarter of 2015 are taken as an example to conduct an in-depth analysis in order to make a useful exploration on how to truly reflect the annual profit of enterprises and to reasonably list the translation differences of foreign currency statements in response to the drastic fluctuations in exchange rates in recent years.