浅论我国外币报表折算方法的选择  

On the Choice of Report Form and Conversion of Foreign Currency

作　　者：高微微[1] 

机构地区：[1]安徽职业技术学院,安徽合肥230051

出　　处：《安徽职业技术学院学报》2005年第3期50-53,共4页Journal of Anhui Vocational & Technical College

摘　　要：随着全球经济一体化和资本国际化进程的加快,中国企业的跨国投资越来越多。作为跨国公司合并会计报表编制前提的外币报表折算显得越发重要。文章对当前国际会计环境下中国作为一个发展中国家、一个入世时间较短的国家在外币报表折算的汇率选择上进行了探讨。With the development of economic globalization and capital internationalization, there is an increase in cross-national investment by Chinese enterprises. Thus, as the basis of unifying the report form in accounting for transnational corporations, report form of foreign currency is becoming more and more important. So this paper aims to make a discussion on China’s adoption of exchange rate in terms of the report form and the conversion of foreign currency.

关 键 词：外币折算 功能货币 现行汇率法 时态法 

分 类 号：F231.5[经济管理—会计学]