【正文】 在未來(lái)的一段時(shí)期內(nèi)，財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)可能會(huì)支持國(guó)際準(zhǔn)則，并解決《財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告第 52 號(hào)》與《國(guó)際會(huì)計(jì)準(zhǔn)則第 21 號(hào)》之間的差異。有效的國(guó)際管理人員應(yīng)該具備采用一種以上的貨幣單位對(duì)情況進(jìn)行評(píng)價(jià)并做出決策的能力。 存在根本不應(yīng)該進(jìn)行折算的情況嗎 ? 我們認(rèn)為是這樣的。時(shí)態(tài)法可以適用于歷史成本計(jì)價(jià)、現(xiàn)行重置成本計(jì)價(jià)和實(shí)現(xiàn)凈值計(jì)價(jià)中的任何一種資產(chǎn)計(jì)價(jià)模式。按照母公司觀點(diǎn)，國(guó)外經(jīng)營(yíng)是母公司經(jīng)營(yíng)的延伸，在很大程度上是國(guó)內(nèi)現(xiàn)金流量的來(lái)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(guó)都曾被采用過(guò)，并且現(xiàn)在許多國(guó)家還在采用。為什么要這樣處理呢？這是因?yàn)閷?duì)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(guó)貨幣表述的歷史成本。它并不改變被折算項(xiàng)目的計(jì)量屬性，而只是改變其計(jì)量單位。由于貨幣性項(xiàng)目用現(xiàn)金結(jié)算，采用現(xiàn)行匯率將這些項(xiàng)目折算成本國(guó)貨幣等值，反映了其可實(shí)現(xiàn)或清償?shù)膬r(jià)值。另一方面，按照歷史匯率折算長(zhǎng)期負(fù)債是將匯率波動(dòng)的影響轉(zhuǎn)移到負(fù)債清償?shù)哪甓取? (1)流動(dòng) 非流動(dòng)法 在流動(dòng) 非流動(dòng)法（ currentnoncurrent method）下，國(guó)外子公司的流動(dòng)資產(chǎn)和流動(dòng)負(fù)債采用現(xiàn)行匯率折算為母公司報(bào)告貨幣。如果采用現(xiàn)行匯率法將這項(xiàng)外幣資產(chǎn)折算成美元，它以美元計(jì)量的原始價(jià)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(huì)計(jì)的目的，如果母公司貨幣等值 的變動(dòng)是由于用來(lái)折算外幣資產(chǎn)或負(fù)債的匯率的變動(dòng)所引起的，就稱(chēng)該項(xiàng)外幣資產(chǎn)或負(fù)債暴露在匯率風(fēng)險(xiǎn)中（即遭受匯率風(fēng)險(xiǎn)）。 國(guó)際化運(yùn)營(yíng)的公司采用一系列方法將以外幣表示的資產(chǎn)、負(fù)債、收入和費(fèi)用折算為本國(guó)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(huì)計(jì)領(lǐng)域是一個(gè)令人困擾 且 有爭(zhēng)議的技術(shù)問(wèn)題。人們至今仍對(duì)其興趣濃厚，不僅是因?yàn)樗羞`會(huì)計(jì)理論和實(shí)務(wù)操作，更是 因?yàn)?貨幣市場(chǎng)波動(dòng)，經(jīng)濟(jì)全球化，全球證券市場(chǎng)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(lèi)：采用單一折算匯率將外幣余額重述為本國(guó)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?yàn)橥鈳庞囝~的母公司貨幣等值會(huì)隨著現(xiàn)行匯率（相對(duì)于歷史匯率）的變動(dòng)而變動(dòng)，所以現(xiàn)行匯率法假定所有采用當(dāng)?shù)刎泿庞?jì)量的資產(chǎn)都暴露在外匯風(fēng)險(xiǎn)中。然而，這塊土地公允價(jià)值的增加表明，實(shí)際上它以美元計(jì)量的現(xiàn)行價(jià)值是 1071285 美元。非流動(dòng)資產(chǎn)和負(fù)債采用歷史匯率進(jìn)行折算。許多人認(rèn)為這與現(xiàn)實(shí)不相符。 這種方法也反映了長(zhǎng)期負(fù)債在其各個(gè)存續(xù)期間內(nèi)本國(guó)貨幣等值發(fā)生的變動(dòng)，從而及時(shí)地披露了匯率變動(dòng)的影響。對(duì)外幣余額的折算只是對(duì)計(jì)量這些項(xiàng)目的貨幣名稱(chēng)的重述，而不是改變這些項(xiàng)目的實(shí)際價(jià)值。同樣，以現(xiàn)行價(jià)值計(jì)價(jià)的非貨幣性項(xiàng)目采用現(xiàn)行匯率折算，因?yàn)閷?duì)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(guó)貨幣表述的現(xiàn)行價(jià)值。一般來(lái)說(shuō)，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(huì)計(jì)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(biāo)是將國(guó)外子公司財(cái)務(wù)報(bào)表的計(jì)量單位轉(zhuǎn)換成為本國(guó)貨幣，并且使國(guó)外子公司的報(bào)表符合母公司所在國(guó)的公認(rèn)會(huì)計(jì)原則。 現(xiàn)行匯率法是將一種貨幣語(yǔ)言（ currency language） 直接折算（重述）為另一種貨幣語(yǔ)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(méi)有任何一種折算方法是恰當(dāng)?shù)?。一些公司的?nèi)部報(bào)告可以設(shè)置幾個(gè)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(rèn)為，這將激勵(lì)其他國(guó)家的準(zhǔn)則制定機(jī)構(gòu)采取類(lèi)似的行動(dòng)來(lái)縮小其與《國(guó)際會(huì)計(jì)準(zhǔn)則第 21號(hào)》之間的差異。在美國(guó)，國(guó)外公司被允許遵循國(guó)際準(zhǔn)則（《國(guó)際會(huì)計(jì)準(zhǔn)則第 21號(hào)》），而不是