1) 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 various foreign currency statements translat ion methods, fully discusses the best choice of foreign 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。
2) 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 the translation 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。
3) 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。
4) 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 the translation 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。
5) Foreign Currency Financial Statement Translation Method
外币财务报表折算方法
1.
An Exploration of the Foreign Currency Financial Statement Translation Method;
外币财务报表折算方法探讨
6) Multiple Reporting Currencies
多报表币种
补充资料：外币承诺（foreigncurrencycommitment）
一项将在远期成交的按外币计价结算的商品或劳购销协议。购销双方为规避到购销交易日才按即期汇率进行结算可能出现的汇率变动风险，可在外币承诺协议签订之时，与外汇经纪银行签订在远期交割的期汇合同，以达到保值的目的，只是签约双方事先所作的安排，但实际上并没有马上履行。在会计上可以将所签订的远期合同，只是签约双方事先所作的安排，但实际上并没有马上履行。在会计上，可以将所签订的远期合同仅作备忘记录，不在会计报表中反映；也可以对远期合同予以记录，不在会计报表中反映；也可以对远期合同予以记录，正式反映在会计报表上。若对为外币承诺进行套期保值而签订的远期合同进行正式记录，在合同尚未实现履行时，所发生的外汇泯兑损益应递延至外币业务实际发生之时，并作为该项外币业务相关的项目（如购货成本或销售收入）的调整数。这样处理的前提是，该项外币承诺的远期合同是不可撤消的。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条