外币报表折算,translation of foreign currency financial statements
1)translation of foreign currency financial statements外币报表折算
1.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 thetranslation of foreign currency financial statements, the prerequisite for preparing MNC s consolidated financial statements.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。
2.With the swift development of the economic globalization, as one of the general accepted and three major difficult problems in nowadays international accounting field, the choice of methods of Translation of Foreign Currency Financial Statements seems much more important.作为当今国际会计领域公认的三大难题之一,随着经济全球化的迅猛发展,外币报表折算方法的选择显得越来越重要,这也成为了目前会计理论界和实务界一直探讨的焦点之一。
英文短句/例句
1.Therefore, through the analysis of alternatives, the paper intends to present the best translation methods for China"s MNC.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。
2.The Study on the Evaluation and Improvement of the Translation Methods of Foreign Currency Statements;企业外币报表折算方法的评价与改进研究
3.On the Disclosure of the Financial statements of the Foreign Exchange Translation;上市公司外币报表折算差额披露的探讨
4.Current Rate Method And Temporal Method Of Foreign Currency Transformation In Financial Statement;外币报表折算中的现行汇率法和时态法
5.An Theoretical Perspective of Methods of Foreign Currency Statement Translation and the Research on Our Country s Translation Standard;外币报表折算方法的理论透视和我国折算准则研究
6.A Multiple-dimensional Analysis on Foreign Currency Statements Trslation Methods;外币报表折算方法选择的多维视角分析——从SFAS 8到SFAS 52转变的思考
7.Thus, as the basis of unifying the report form in accounting for transnational corporations, report form of foreign currency is becoming more and more important.作为跨国公司合并会计报表编制前提的外币报表折算显得越发重要。
8.Several Issues Concerning Foreign Currency Accounting Statement Convert;与外币会计报表折算有关的几个问题
9.Enterprises abroad shall convert their foreign currency business transactions into Renminbi in preparing financial statements to the relevant domestic departments.境外企业向国内有关部门编报会计报表，应当折算为人民币反映。
10.translation of foreign currency financial statements外币财务报表的换算
11.If accounting statements are prepared in foreign currencies, accounting statements in which the foreign currencies are converted into Renminbi( RMB) shall be prepared at the same time.以外币编报会计报表的，应当同时编报外折合为人民币的会计报表。
12.translation gain or loss指(外币折算的) 折算损益
13.A joint venture using a foreign currency as its standard accounting currency shall, in addition to drawing up its accounting statements in that foreign currency, draw up separate accounting statements expressing its accounts in their Renminbi equivalents.以外国货币记帐的合营企业，除编制外币的会计报表外，还应另编折合为人民币的会计报表。
14.exchange differences arising from translation of foreign currency financial..换算外币财务报表所产生的汇兑差额
15.The translation of foreign currency in the cash flow statement shall be subject to the Accounting Standards for Business Enterprises No. 31- Cash Flow Statement.（三）现金流量表中的外币折算，适用《企业会计准则第31号--现金流量表》。
16.A Study on the Impact of Foreign Currency Translation Standard on Foreign Banks in China新外币折算准则对外资银行影响研究
17.Transactions in foreign currency shall be converted into Renminbi in bookkeeping, and the conversion rate used, as well as the amounts in foreign currency, shall be recorded concurrently.以外国货币计算的，应当折合人民币记帐，同时登记外国货币金额和折合率。
18.Analysis of the Factors Affecting the Choices of Foreign Currency Translations;影响我国外币折算方法选择的因素分析
相关短句/例句
Foreign currency statement translation外币报表折算
1.Foreign currency statement translation, which is primarily aimed at consolidated financial statement and the difficult point of which mainly focus on choosing the translation methodologies , is one of the most vexing and controversial technical issues in the international accounting.外币报表折算是当今国际会计的四大难题之一,它主要是为了满足跨国公司编制合并报表的需要,其难点主要集中在各种折算方法的选择上。
3)translation of foreign currency statements外币报表折算
1.In order to set up the appropriate and advanced translation principle, the whole construction of thetranslation of foreign currency statements should be taken into our consideration.目前各国外币报表折算方法的选择往往依据所提出的某一个概念,缺乏系统完整的概念体系。
4)Foreign Currency Financial Statement Translation Method外币财务报表折算方法
1.An Exploration of theForeign Currency Financial Statement Translation Method;外币财务报表折算方法探讨
5)foreign currency translation外币折算
1.The current methods offoreign currency translations mainly consist of the flexible -nonflexible method, the monetary-nonmonetary method, the current rate method and the temporal method.目前外币折算方法主要有流动与非流动项目法、货币与非货币项目法、现行汇率法和时态法。
6)foreign currency statements外币报表
1.According to the pol itical and economic environments, this essay, which is based on the profound ana lysis of the merits and demerits of variousforeign currency statements translat ion methods, fully discusses the best choice offoreign currency statements tran slation methods in our country.外币报表折算一直被国际会计学界视为三大难题之一。
延伸阅读
外币折算风险（foreigncurencytranslationrisk）亦称未实现的外汇风险。按某一时点的汇率，将以某一种货币表示的会计账项和会计报表上所反映的金额用另一种货币重新表述，由于江率的经常性变动而存在的潜在外汇风险。对这种外汇风险的的形成结果，有两种处理方法：一是视同外币兑换风险，转化为当期损益；二是作为“货币折算差额”，单独设置项目，在所有者权益中予以反映。
