与外币会计报表折算有关的几个问题  

Several Issues Concerning Foreign Currency Accounting Statement Convert

作　　者：魏保安[1] 王蜀平[2] 

机构地区：[1]青岛大学基建处,山东青岛266071 [2]青岛大学医学院,山东青岛266071

出　　处：《番禺职业技术学院学报》2003年第3期14-17,28,共5页Journal of Panyu Polytechnic

摘　　要：外币会计报表折算首先涉及的是折算汇率和折算方法的选择;现行汇率法下的折算程序是先折算收益及留存收益表,后折算资产负债表,时态法下的折算程序则反之;外币报表折算损益的处理以及母子公司会计政策差异所引起的外币折算调整额在编制合并会计报表时的披露是需要注意的两个问题。Foreign currency accounting statement convert firstly deals with the choice of exchange rate convert and the convert method. The convert under the present law of exchange rate is, converting income and the subsistence income table and then converting statement of asset liabilities. The convert with the temporal method is the other way round. Two issues are worthy of attention; the management of the profit and loss in the foreign currency accounting statement convert and the announcement of the adjusting number of foreign currency convert caused by the differences in accounting policy between parent company and the subsidiary in making the consolidated accounting statement.

关 键 词：外币会计报表 折算汇率 折算方法 折算程序 折算损益 

分 类 号：F231.5[经济管理—会计学]