上市公司外币报表折算差额披露的探讨

On the Disclosure of the Financial statements of the Foreign Exchange Translation

外币财务报表折算是跨国公司会计的三大难题之一,从我国对外币折算差额披露的要求看,存 在着合并报表的外币折算差额列示不恰当或数额不正确、内部销售利润的抵销数不正确,外币折算差额的披 露不具体等问题。针对这些问题应用有效的方面改正之,以使外币折算差额合理披露。

The translation of foreign currency financial statements is one of the puzzles of the multinational accounting. According to the reguirement of the difference disclosure of forejgn exchange translation in China, problems do exist sachas: the in appropriate difference list or incorrect amounts of the foreign exchange translation incombinet statements; incorrect affect of the internal selling profits and the disclosure of the foreign exchange. Translation effective measures should be taken to disclose the translation difference reasonably.