摘要
通过探讨国际会计准则改进项目中提出的功能货币的概念,分析了该概念的隐含意义以及在外币财务报表折算中的作用,同时指出我国外币报表折算方法与国际上的差距,并对改进外币报表折算方法提出了建议。
By discussing the concept of functional currency proposed in IAS21 improvement program, the paper analyzed its hidden meaning and the functions in conversion of financial report forms of foreign currency. The author also pointed out the difference of conversion of financial report forms for foreign currency between China and the world. At last, the suggestions to improve conversion of financial report forms for foreign currency will be given to us.
出处
《山东工商学院学报》
2004年第4期94-97,共4页
Journal of Shandong Technology and Business University
关键词
外币报表折算
功能货币
报告货币
记账本位币
conversion of report forms
functional currency
reporting currency
book recording currency