摘要
目前国际上在外币报表折算中折算汇率的选择和折算差额的处理,尚未形成一致的国际惯例。外币报表折算主要方法有流动与非流动项目法、货币与非货币项目法、时态法和现行汇率法。根据我国实际情况,外币报表折算更适用时态法。
Currently, there is no international convention for the choice of exchange rate conversion and the treatment of differences statements in foreign currency statement translations. The methods of foreign currency statement translations mainly consist of the flexible-nonflexible method, the monetary-nonmonetary method, the current rate method and the temporal method; amongst them the current rate method is more applicable to China.
出处
《税务与经济》
CSSCI
北大核心
2008年第2期57-58,共2页
Taxation and Economy
关键词
外币报表
流动与非流动项目法
货币与非货币项目法
时态法
现行汇率法
foreign currency statement
flexible-nonflexible method
monetary-nonmonetary method
the current rate method
the temporal method
