外币财务报表折算方法探讨  

An Exploration of the Foreign Currency Financial Statement Translation Method

作　　者：肖晔[1] 

机构地区：[1]天津外国语学院国际经济与贸易系,天津300204

出　　处：《现代财经（天津财经大学学报）》2001年第8期24-26,共3页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：外币财务报表折算方法至今尚未形成统一的国际惯例 ,其折算方法各有利弊。本文就外币财务报表折算方法及适用性进行了较深入的研究 ,探讨较适于我国国情的具体应用方法。There is no international uniform customs in executing the foreign currency financial statement translation method up to now and the different translation methods have their own advantages and disadvantages. This article makes a deep study on the foreign currency financial statement translation methods and their application and explores the concrete applying method that meets China's national situations.

关 键 词：汇率 折算差额 折算损益 外币财务报表折算方法 

分 类 号：F231.5[经济管理—会计学]