【正文】 count 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(jì)領(lǐng)域是一個(gè)令人困擾 且 有爭議的技術(shù)問題。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。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。許多人認(rèn)為這與現(xiàn)實(shí)不相符。對外幣余額的折算只是對計(jì)量這些項(xiàng)目的貨幣名稱的重述，而不是改變這些項(xiàng)目的實(shí)際價(jià)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。因此，折算的目標(biāo)是將國外子公司財(cái)務(wù)報(bào)表的計(jì)量單位轉(zhuǎn)換成為本國貨幣，并且使國外子公司的報(bào)表符合母公司所在國的公認(rèn)會計(jì)原則。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(dāng)?shù)摹Ｎ覀冋J(rèn)為，這將激勵(lì)其他國家的準(zhǔn)則制定機(jī)構(gòu)采取類似的行動來縮小其與《國際會計(jì)準(zhǔn)則第 21號》之間的差異。最后，某些特殊的管理層報(bào)告也不應(yīng)當(dāng)進(jìn)行折算。例如，存貨或某些負(fù)債可以用于原先不同的會計(jì)處理重述。 哪一種方法最好 傳統(tǒng)假設(shè)認(rèn)為，一種折算方法可以適合于所有的發(fā)生折算業(yè)務(wù)的環(huán)境和服務(wù)于所有的折算目的，我們對此持反對態(tài)度。尤其是外幣報(bào)表上用歷史成本計(jì)量的資產(chǎn)，要采用歷史匯率折算。 與流動 非流動法不同的是，這種方法認(rèn)為貨幣性資產(chǎn)和負(fù)債暴露在匯率風(fēng)險(xiǎn)之中。 多種匯率法 多種匯率法在折算過程中結(jié)合采用現(xiàn)行匯率和歷史匯率。也就是說，合并后的成果反映了那些成果被合并的每個(gè)主體的貨幣度量，違背了合并財(cái)務(wù)報(bào)表的基本目的。 only their particular form of expression is changed. The current rate method is appropriate when the translated accounts of foreign subsidiaries keep the local currency as the unit of measure。 單一匯率法 單一匯率法長期盛行于歐洲，它對所有的外幣資產(chǎn)和負(fù)債都采用一種單一的匯率，即現(xiàn)行匯率或期末匯率。這意味著，如果在折算之前沒有根據(jù)當(dāng)?shù)匚飪r(jià)變動水平進(jìn)行調(diào)整，折算出來的資產(chǎn)價(jià)值毫無意義。而且，流動和非流動的界定僅僅只是一種分類 思路，并不是折算中采用哪種匯率的概念性依據(jù)。按照美國公認(rèn)會計(jì)原則，現(xiàn)金按照資產(chǎn)負(fù)債表日擁有的數(shù)額計(jì)價(jià)，應(yīng)收款和應(yīng)付款按照預(yù)計(jì)到期時(shí)將收回或償付的數(shù)額表述，其他資產(chǎn)和負(fù)債按照資產(chǎn)取得或負(fù)債發(fā)生時(shí)的貨幣價(jià)格（歷史成本）計(jì)價(jià)。前三種方法（即現(xiàn)行匯率法、流動 非流動法和貨幣 非貨幣法）都是以確定哪些資產(chǎn)和負(fù)債屬于暴露在外匯風(fēng)險(xiǎn)中的受險(xiǎn)項(xiàng)目、哪些屬于非受險(xiǎn)項(xiàng)目為基礎(chǔ)的。我們認(rèn)為，采用歷史匯率的折算方法能夠最好地實(shí)現(xiàn)這些目標(biāo)。無論采用什么折算方法將一種貨幣折算成為另外一種貨幣，都不會產(chǎn)生有意義的信息。 外文出處： 國際會計(jì)學(xué) （第 四 版） [M].普倫蒂斯如果一個(gè)獨(dú)立公司純粹出于向其他國家居民提供信息的目的而發(fā)布報(bào)表，而且這些國家的經(jīng)濟(jì)發(fā)展與公司所在國處于類似的階段，其貨幣的穩(wěn)定情況也是類似的，在這種情況下，就沒有必要進(jìn)行報(bào)表折算。因此，除了折算貨幣金額以外，還可以對兩套甚至更多的會計(jì)概念和實(shí)務(wù)之間的差異進(jìn)行調(diào)整。與此相反，時(shí)態(tài)法旨在保留被折算財(cái)務(wù)報(bào)表 在編制時(shí)所采用的會計(jì)計(jì)量的理論基礎(chǔ)。 在時(shí)態(tài)法下，現(xiàn)金、應(yīng)收款和應(yīng)付款等貨幣性項(xiàng)目采用現(xiàn)行匯率折算，非貨幣性項(xiàng)目采用保持其原始計(jì)量基礎(chǔ)的匯率折算。收益表項(xiàng)目的折算采用與流動 非流動法相似的處理程序。由于匯率經(jīng)常發(fā)生相反方向的變動，許多這類利得和損失可能永遠(yuǎn)都無法完全實(shí)現(xiàn)。 在現(xiàn)行匯率法下，由于所有外幣財(cái)務(wù)報(bào)表項(xiàng)目都按照單一匯率折算，因此，合并報(bào)表保留了個(gè)別主體財(cái)務(wù)報(bào)表中原來的關(guān)系（如財(cái)務(wù)比率）。 it only changes the unit of measure. Translation of foreign balances restates the currency denomination of these items, but not their actual valuation. Under . GAAP, cash is measured in terms of the amount owned at the balance sheet date. Receivables and payables are stated at amounts expected to be received or paid when due. Other assets and liabilities are measured at money prices that prevailed when the items were acquired or incurred (historical prices). Some, however, are measured at prices prevailing as of the financial statement date (current prices), such as inventories under the lower of cost or market rule. In short, a time dimension is associated with these money values. In the temporal method, moary items such as cash, receivables, and payables are translated at the current rate. Nonmoary items are translated at rates that preserve their original measurement bases. Specifically, assets carried on the foreign currency statements at historical cost are translated at the historical rate. Why? Because historical cost in foreign currency translated by a historical exchange rate yields historical cost in domestic currency. Similarly, nonmoary items carried abroad at current values are translated at the current rate because current value in foreign currency translated by a current exchange rate produc