【正文】 穩(wěn)定，以至于不可能進(jìn)行報(bào)表折算，那么也就不可 能進(jìn)行財(cái)務(wù)報(bào)表合并。如果為了方便國外股東和其他外部使用者集團(tuán)而對獨(dú)立公司的報(bào)表進(jìn)行折算，這種折算方法也是有用的。時(shí)態(tài)折算法可以很容易地與折算中進(jìn)行的會計(jì)調(diào)整過程相適應(yīng)。 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(yīng)該進(jìn)行折算的情況嗎 ? 關(guān)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(wù)的需要，因此，需要采用多種折算方法。流動 非流動法假設(shè)只有流動資產(chǎn)和負(fù)債是受險(xiǎn)項(xiàng)目，而貨幣 非貨幣法則假設(shè)貨幣性資產(chǎn)和負(fù)債才是受險(xiǎn)項(xiàng)目。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(jì)價(jià)基礎(chǔ)，如重置成本、市價(jià)、折現(xiàn)現(xiàn)金流量等。簡而言之，這些貨幣價(jià)值與時(shí)間因素有關(guān)。將非貨幣性資產(chǎn)的現(xiàn)行市價(jià)與歷史匯率相乘而產(chǎn)生的本國貨幣金額，既不是該項(xiàng)目的現(xiàn)行價(jià)格等值，也不是它的歷史成本。非貨幣性項(xiàng)目 固定資產(chǎn)、長期投資和存貨 按照歷史匯率折算。采用年末匯率折算流動資產(chǎn)意味著外幣現(xiàn)金、應(yīng)收賬款和存貨都同樣地暴露在外匯風(fēng)險(xiǎn)中。在當(dāng)期收益中反映這些匯兌調(diào)整，可能會嚴(yán)重歪曲報(bào)告業(yè)績的計(jì)量。匯率（歷史匯率）為 1FC=$1。在這些方法下，國外經(jīng)營（被母公司視為獨(dú)立自主的主體）的財(cái)務(wù)報(bào)表有自己的報(bào)告基地：國外聯(lián)營公司開展業(yè)務(wù)所處的當(dāng)?shù)刎泿怒h(huán)境。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(shí)期的財(cái)務(wù)狀況。中文 5325 字 本科畢業(yè)論文（設(shè)計(jì)） 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 to change. Given this definition, the current rate method presumes that all local currency assets are exposed to exchange risk as the current (versus the historical) rate changes the parent currency equivalent of a foreign currency balance every time exchange rates change. This seldom happens, however, as inventory and fixed asset values are generally supported by local inflation. Consider the following example. Suppose that a foreign affiliate of a . multinational corporation (MNC) buys a tract of land at the beginning of the period for FC1000000. The exchange rate (historical rate) was FC1=$1. Thus, the historical cost of the investment in dollars is $1000000. Due to inflation, the land rises in value to FC 1500000(unrecognized under . GAAP) while the exchange rate declines to =$1 by per