【正文】 采取類似的行動來縮小其與《國際會計準則第 21號》之間的差異。國際上的進展如何？我們能夠達成共識嗎？我們認為，答案取決于國際會計準則理事會如何開展協(xié)調(diào)活動。一些公司的內(nèi)部報告可以設置幾個不同的貨幣金額欄，每一欄用不同貨幣單位折算的金額表示。如果一種貨幣非常不穩(wěn)定，以至于不可能進行報表折算，那么也就不可 能進行財務報表合并。在高度穩(wěn)定和高度不穩(wěn)定的貨幣之間，沒有任何一種折算方法是恰當?shù)?。如果為了方便國外股東和其他外部使用者集團而對獨立公司的報表進行折算，這種折算方法也是有用的。 現(xiàn)行匯率法是將一種貨幣語言（ currency language） 直接折算（重述）為另一種貨幣語言的折算方法。時態(tài)折算法可以很容易地與折算中進行的會計調(diào)整過程相適應。因此，折算的目標是將國外子公司財務報表的計量單位轉(zhuǎn)換成為本國貨幣，并且使國外子公司的報表符合母公司所在國的公認會計原則。 我們提出三個問題： （ 1） 采用多種折算方法比采用一種方法更合理嗎 ? （ 2） 如果是的話，哪些折算方法是可以接受的？它們分別在什么情況下適用 ? （ 3） 存在根本不應該進行折算的情況嗎 ? 關于第一個問題，很顯然，單一折算方法不能完全滿足不同情況和不同目的折算業(yè)務的需要，因此，需要采用多種折算方法。將幣值穩(wěn)定的貨幣折算成不穩(wěn)定貨幣的會計處理，不同于將幣值不穩(wěn)定的貨幣折算成穩(wěn)定貨幣的處理。流動 非流動法假設只有流動資產(chǎn)和負債是受險項目，而貨幣 非貨幣法則假設貨幣性資產(chǎn)和負債才是受險項目。一般來說，這些方法產(chǎn)生的外幣折算結(jié)果有很大差異。兩種折算方法的唯一不同之處在于，是否采用了其他的資產(chǎn)計價基礎，如重置成本、市價、折現(xiàn)現(xiàn)金流量等。同樣，以現(xiàn)行價值計價的非貨幣性項目采用現(xiàn)行匯率折算，因為對于以外幣表述的現(xiàn)行成本，采用現(xiàn)行匯率折算，才能產(chǎn)生以本 國貨幣表述的現(xiàn)行價值。簡而言之，這些貨幣價值與時間因素有關。對外幣余額的折算只是對計量這些項目的貨幣名稱的重述，而不是改變這些項目的實際價值。將非貨幣性資產(chǎn)的現(xiàn)行市價與歷史匯率相乘而產(chǎn)生的本國貨幣金額，既不是該項目的現(xiàn)行價格等值，也不是它的歷史成本。 這種方法也反映了長期負債在其各個存續(xù)期間內(nèi)本國貨幣等值發(fā)生的變動，從而及時地披露了匯率變動的影響。非貨幣性項目 固定資產(chǎn)、長期投資和存貨 按照歷史匯率折算。許多人認為這與現(xiàn)實不相符。采用年末匯率折算流動資產(chǎn)意味著外幣現(xiàn)金、應收賬款和存貨都同樣地暴露在外匯風險中。非流動資產(chǎn)和負債采用歷史匯率進行折算。在當期收益中反映這些匯兌調(diào)整，可能會嚴重歪曲報告業(yè)績的計量。然而，這塊土地公允價值的增加表明，實際上它以美元計量的現(xiàn)行價值是 1071285 美元。匯率（歷史匯率）為 1FC=$1。根據(jù)這一定義，因為外幣余額的母公司貨幣等值會隨著現(xiàn)行匯率（相對于歷史匯率）的變動而變動，所以現(xiàn)行匯率法假定所有采用當?shù)刎泿庞嬃康馁Y產(chǎn)都暴露在外匯風險中。在這些方法下，國外經(jīng)營（被母公司視為獨立自主的主體）的財務報表有自己的報告基地：國外聯(lián)營公司開展業(yè)務所處的當?shù)刎泿怒h(huán)境。這些折算方法可以劃分為兩類：采用單一折算匯率將外幣余額重述為本國貨幣的方法和采用多種折算匯率的方法。多變的匯率，加上可以采用多種折算方法以及對折算損益的不同處理方式， 使得很難比較不同公司之間，或者同一家公司不同時期的財務狀況。人們至今仍對其興趣濃厚，不僅是因為它有違會計理論和實務操作，更是 因為 貨幣市場波動，經(jīng)濟全球化，全球證券市場發(fā)展等外在環(huán)境的需求。中文 5325 字 本科畢業(yè)論文（設計） 外 文 翻 譯 外文題目 Foreign currency translation 外文出處 International Accounting (4th Edition) [M]. Prentice Hall, 2020. 235241. 外文 作者 Frederick D. Choi, Gary K. Meek. 原文 ： Foreign currency translation Foreign currency translation is one of the most vexing and controversial technical issues in accounting. It has defied theoretical and practical solutions and will continue to be of great interest due to fluctuating currency markets and the globalization of business and the world’s securities markets. Translation is the process of restating financial statement information from one currency to another. It is necessary whenever a pany with operations in more than one country prepares consolidated(or group) financial statements that bine financial accounts denominated in one national currency with accounts denominated in another(., the parent country’s) currency. Many of its problems stem from the fact that foreign exchange rates are seldom fixed. Variable exchange rates, bined with the variety of translation methods that can be used and different treatments of translation gains and losses, make it difficult to pare financial results from one pany to another, or in the same pany from one period to the next. In these circumstances, it bees a challenge for multinational enterprises to make informative disclosures of operating results and financial position. Financial analysts and others find that interpreting such information can also be quite challenging. The troubles extend to evaluating managerial performance. Companies operating internationally use a variety of methods to express, in terms of their domestic currency, the assets, liabilities, revenues, and expenses that are stated in a foreign currency. These translation methods can be classified into two types: those that use a single translation rate to restate foreign balances to their domestic currency equivalents and those that use multiple rates. Single rate method The single rate method, long popular in Europe, applies a single exchange rate, the current or closing rate, to all foreign currency assets and liabilities. Foreign currency revenues and expenses are generally translated at exchange rates prevailing when these items are recognized. For convenience, however, these items are typically translated by an appropriately weighted average of current exchange rates for the period. Under this method, the financial statements of a foreign operation (viewed by the parent as an autonomous entity) have their own reporting domicile: the local currency environment in which the foreign affiliate does business. Under the current rate method, the consolidated statements preserve the original financial statement relationships (such as financial ratios) of the individual entities as all foreign currency financial statement items are translated by a single rate. That is, consolidated results reflect the currency perspectives of each entity whose results go into the consolidated totals, not the singlecurrency perspective of the parent pany. Some people fault this method on the grounds that using multiple currency perspectives violates the basic purpose of consolidated financial statements. For accounting purposes, a foreign currency asset or liability is said to be exposed to exchange rate risk if a change in the exchange rate causes its parent currency equivalent t