外币报表折算中的现行汇率法和时态法

为了全面综合反映跨国公司整体的财务状况和经营成果，每届会计期末，公司都要编制整个跨国公司的合并财务报表。而在报表合并中应如何进行外币报表折算仍是国际会计争论的热点问题。

Current Rate Method And Temporal Method Of Foreign Currency Transformation In Financial Statement

In order to reflect fhe whole picture of Multi - national corporations in the operation and accounting, at the end of each accounting year, companies usually compile the consolidated financial statement of the whole MNC. In the statement, it is still a hot question in international accounting on how to make foreign currency transformarion.