外币折算会计准则相关问题探讨  

Discussion on Several Problems about the Foreign Currency Transaction Accounting Standards

作　　者：曹伟[1] 

机构地区：[1]中国人民大学商学院

出　　处：《财会通讯（上）》2015年第5期5-9,4,共5页Communication of Finance and Accounting

基　　金：中国人民大学明德青年学者计划项目(项目编号:13XNJ032)阶段性研究成果

摘　　要：本文探讨了外币折算会计准则中的如下几个问题:记账本位币(功能货币)与列报货币的区别与联系;外币折算会计的主要内容以及外币折算会计准则如何表述其适用范围;有关汇率概念的关系及使用方法;外币交易及外币余额的会计处理方法的解释,以及现行准则中财务报表折算方法的逻辑缺陷与改进。This paper discusses the following issues in the foreign currency transaction accounting standards:the difference and the relationship between the functional currency and the presentation currency;the main contents of foreign currency transaction accounting and foreign currency transaction accounting standards how to express its ranges;the interpretations about the accounting processing methods of foreign currency transactions and foreign currency balances,and the logical defects and improvements of financial statement translation methods in the existing standards.

关 键 词：外币折算会计 列报货币 外币项目余额 财务报表折算 

分 类 号：F233[经济管理—会计学] F275[经济管理—国民经济]