| 论我国外币报表折算模式的探讨 |
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| 引用本文： | 韩伟爱,王永生.论我国外币报表折算模式的探讨[J].当代经济管理,2004,26(2):69-71,32. |
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| 作者姓名： | 韩伟爱 王永生 |
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| 作者单位： | 河北大学,管理学院,河北,保定,071002;石家庄经济学院,会计学院,河北,石家庄,050031 |
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| 摘 要： | 随着全球经济一体化和资本国际化进程的加快,国际间投资业务不断扩大,跨国公司在整个世界经济中所发挥的作用和所占的比例也越来越大,使得作为跨国公司编制合并财务报表前提的外币报表折算显得越发重要。本文通过对外币报表折算方法的分析,试图探讨出我国跨国公司外币报表折算方法的最佳选择。
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| 关 键 词： | 外币报表折算 跨国公司 现行汇率法 时态法 |
| 文章编号： | 1003-3920(2004)02-0069-03 |
The Translation Methods of Foreign Currency Financial Statements in China |
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| HAN Wei-ai,WANG Yong-sheng.The Translation Methods of Foreign Currency Financial Statements in China[J].Contemporary Economic Management,2004,26(2):69-71,32. |
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| Authors: | HAN Wei-ai WANG Yong-sheng |
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| Institution: | HAN Wei-ai1,WANG Yong-sheng2 |
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| Abstract: | With the speeding up of economic globalization and capital internationalization, the international investment is on the growth, and the multinational corporations (MNC) are playing an increasingly vital role in world economy, which makes more crucial the translation of foreign currency financial statements, the prerequisite for preparing MNC's consolidated financial statements. Therefore, through the analysis of alternatives, the paper intends to present the best translation methods for China's MNC. |
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| Keywords: | translation of foreign currency financial statements multinational corporation current rate method temporal method |
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