外币报表折算方法选择的多维分析

A Multiple Analysis on Choice of Foreign Currency Statements Translation Methods

外币报表折算是财务会计面临的三大难题之一,焦点主要集中在时态法与现行汇率法的方法选择上。本文从外币报表折算的理论基础-汇率决定理论,折算的逻辑过程和折算方法选择的经济后果等方面对时态法和现行汇率法进行比较,指出时态法是适合中国目前会计环境的外币报表折算方法。

The choice of foreign currency statements translation methods is one of the three major issues of financial accounting. The focus of this issue concentrates on the choice between temporal method and current rate method. This paper compares the two methods on the theoretical foundation of foreign currency translation - the exchange rate determining, the logical process of the translation, and the economical consequence of the translation. The finding is that, accounting environment considered, temporal method is the better choice in China at present.