【正文】 在未來的一段時期內(nèi)，財務會計準則委員會可能會支持國際準則，并解決《財務會計準則公告第 52 號》與《國際會計準則第 21 號》之間的差異。有效的國際管理人員應該具備采用一種以上的貨幣單位對情況進行評價并做出決策的能力。 存在根本不應該進行折算的情況嗎 ? 我們認為是這樣的。時態(tài)法可以適用于歷史成本計價、現(xiàn)行重置成本計價和實現(xiàn)凈值計價中的任何一種資產(chǎn)計價模式。按照母公司觀點，國外經(jīng)營是母公司經(jīng)營的延伸，在很大程度上是國內(nèi)現(xiàn)金流量的來源。外幣折算所處的環(huán)境有很大差異。 所有上述四種方法在美國都曾被采用過，并且現(xiàn)在許多國家還在采用。為什么要這樣處理呢？這是因為對于以外幣表述的歷史成本，采用歷史匯率折算，才能產(chǎn)生以本國貨幣表述的歷史成本。它并不改變被折算項目的計量屬性，而只是改變其計量單位。由于貨幣性項目用現(xiàn)金結(jié)算，采用現(xiàn)行匯率將這些項目折算成本國貨幣等值，反映了其可實現(xiàn)或清償?shù)膬r值。另一方面，按照歷史匯率折算長期負債是將匯率波動的影響轉(zhuǎn)移到負債清償?shù)哪甓取? (1)流動 非流動法 在流動 非流動法（ currentnoncurrent method）下，國外子公司的流動資產(chǎn)和流動負債采用現(xiàn)行匯率折算為母公司報告貨幣。如果采用現(xiàn)行匯率法將這項外幣資產(chǎn)折算成美元，它以美元計量的原始價值 1000000 美元現(xiàn)在將被記錄成 714286 美元，這意味著 285714 美元的匯兌損失。 出于會計的目的，如果母公司貨幣等值 的變動是由于用來折算外幣資產(chǎn)或負債的匯率的變動所引起的，就稱該項外幣資產(chǎn)或負債暴露在匯率風險中（即遭受匯率風險）。 國際化運營的公司采用一系列方法將以外幣表示的資產(chǎn)、負債、收入和費用折算為本國貨幣。 that is, when foreign entities are viewed from a local (as opposed to a parent) pany perspective. Translation at the current rate does not change any of the initial relationships (., financial ratios) in the foreign currency statements, as all account balances are simply multiplied by a constant. This approach is also useful when the accounts of an independent pany are translated for the convenience of foreign stockholders or other external user groups. A second use of the current rate method happens when priceleveladjusted accounts are to be translated to another currency. If reliable price level adjustments are made in a given set of accounts and if domestic price level changes for the currency are reflected closely in related foreign exchange rate movements, the current rate translation of priceleveladjusted data yields results that are parable to translating historical cost accounts under the historical rate translation method. Are there situations in which translations should not be done at all? We think so. No translation is appropriate between highly unstable and highly stable currencies. Translation of one into the other will not produce meaningful information using any translation method. No translation also means nonconsolidation of financial statements. We think this is reasonable. If a currency is unstable enough to put account translations out of the question, financial statement consolidation should also be out of the question. No translation is necessary when financial statements of independent panies are issued for purely informational purposes to residents in another country that is in a parable stage of economic development and has a parable national currency situation. Finally, certain special management reports should not be translated. Effective international managers should be able to evaluate situations and reach decisions in terms of more than one currency unit. Some internal pany reports may have several different columns of moary amounts, each in a different currency unit. Translation may be impossible for certain other reports (such as those on a possible international acquisition) because historical foreign exchange rate information may not be available. Still other types of reports may translate current or moary items only and leave other items untranslated. Current trends We conclude with our opening ment: Foreign currency translation is one of the most vexing and controversial technical issues in accounting, and is far from resolution. Where are we headed internationally? Will we ever reach closure? We think that the answer depends on how the harmonization activities of the IASB unfold. An increasing number of internationally listed panies are following IAS and the world’s stock exchanges are under increasing pressure to allow IAS in lieu of domestic standards for foreign pany listings. (Many stock exchanges already do this.) In the United States, foreign panies are allowed to follow the international standard (IAS 21) instead of the . standard (FAS ) in foreign currency translation. In time, the FASB may resolve the differences between FAS and IAS 21 in favor of the international standard. We think this would encourage other standards setters to do likewise in resolving their differences with IAS 21. Source: International Accounting (4th Edition) [M]. Prentice Hall, . 譯文 ： 外幣折算 外幣折算在會計領域是一個令人困擾 且 有爭議的技術(shù)問題。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。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。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。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。非流動資產(chǎn)和負債采用歷史匯率進行折算。許多人認為這與現(xiàn)實不相符。 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。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。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。一般來說，這些方法產(chǎn)生的外幣折算結(jié)果有很大差異。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。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。 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。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)?。一些公司的?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。我們認為，這將激勵其他國家的準則制定機構(gòu)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。在美國，國外公司被允許遵循國際準則（《國際會計準則第 21號》），而不是