外幣折算會(huì)計(jì)簡(jiǎn)史外文翻譯-免費(fèi)閱讀
【正文】 CAP,APB， FASB 等組織對(duì)于外幣折算會(huì)計(jì)問(wèn)題做出了巨大的貢獻(xiàn)，盡管至今沒(méi)有哪一種準(zhǔn)則的公布是能免于人們批評(píng)的， FASB1981 年發(fā)布的第五十二號(hào)準(zhǔn)則仍是占有重要分量的。因此，在 1981 年，美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)又發(fā)布了第五十二號(hào)準(zhǔn)則，“外幣折算”，以此替換了廣受爭(zhēng)議的第八號(hào)準(zhǔn)則。這一情況引起美國(guó)的進(jìn)口大增而出口減弱。 1948 年， AB 赫克將當(dāng)時(shí)的情況描述如下：外匯匯率與日俱增的混亂使得外幣報(bào)表折算的統(tǒng)一準(zhǔn)則成為一大難題。 1939年 12 月， CAP 發(fā)布了第四號(hào)會(huì)計(jì)研究公告（ ARB 4）標(biāo)題為“國(guó)外經(jīng)營(yíng)與外匯”。這是美國(guó)首次關(guān)于外幣折算方法提出官方闡述。但 1930 年代發(fā)生的大蕭條說(shuō)明金本位制度實(shí)行過(guò)了頭。第一次世界大戰(zhàn)打破了這種穩(wěn)定關(guān)系。喬治寫(xiě)道：那些在國(guó)外擁有分支機(jī)構(gòu)的本國(guó)公司，以總公司報(bào)表的角度來(lái)說(shuō)，應(yīng)當(dāng)將所有用各種貨幣進(jìn)行的交易最終轉(zhuǎn)換成以英鎊 10 為計(jì)量單位入賬，并在年報(bào)中進(jìn)行確認(rèn)，最終上交給企業(yè)的所有者。直至世紀(jì)末，國(guó)際貿(mào)易得到普及并自然帶來(lái)了很多跨國(guó)組織。 外幣折算會(huì)計(jì)在歷史上經(jīng)歷了多種形式的轉(zhuǎn)變。 1 中文 3020 字 本科畢業(yè)論文（設(shè)計(jì)） 外 文 翻 譯 題 目 專 業(yè) 會(huì) 計(jì) 學(xué) 外文題目 A Brief History of Accounting for the Translation of Foreign Currencies 外文出處 Journal of Management History 外文作者 Todd Jackson, Doris M. Cook 原文 ： A Brief History of Accounting for the Translation of Foreign Currencies Accounting for the translation of foreign currency is a topic that has received a great deal of attention from the various accounting standardsetting bodies this century. The attention given to this topic is a natural result of the phenomenal increase in international trade that has taken place. Trade among enterprises domiciled in different countries can be traced back to ancient times. The Phoenicians are remembered as the great barterers of the ancient world. During the latter part of the Middle Ages, enterprising individuals saw that the establishment of foreign branches could facilitate international trade. The importance of international merce to the economic wellbeing of nations has increased ever since. Accounting for foreign operations and transactions has taken many forms throughout history. This paper primarily discusses the evolution of accounting for 2 foreign currency translation in the USA in the twentieth century. However, some of the evidence of foreign currency accounting practices from the ancient Greeks to the colonial Americans are discussed first. Some early foreign currency accounting practices The existence of foreign currency transactions can be traced back to the earliest civilization known to have used coined money, the ancient Greeks. The invention of coined money is believed to have taken place in this civilization about bc 630 (Chatfield, 1977, p. 21). Although the use of coinage spread rather slowly, in time a number of the Greek citystates issued their own coins. These Greek citystates engaged in trade with each other, thus resulting in essentially foreign currency transactions. The ancient Greeks often translated to the local coinage transactions denominated in a foreign coinage, but this treatment was not consistent (Littleton and Yamey, 1956, p. 21). They also were inclined to record quantities of modities and units of a foreign currency in the accounts. During the middle ages (400 to 1400 ad), international trade expanded significantly as a result of the crusades which stimulated European dema nd for foreign goods. Toward the end of this period foreign trade had bee quite prevalent and the establishment of foreign business branches was a natural result. In the Datini Archives is a balance sheet for the Barcelona branch dated January 31, 1399, and an ine statement covering the period from 11 July 1397 to 31 January 1399. The ine statement is interesting because it contains an account entitled Pro di Cambio (Profits on foreign exchange (Littleton and Yamey, 1956, p. 145). The Barcelo
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