2) foreign currency translation
外币折算
1.
The current methods of foreign 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。
3) 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。
4) 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。
5) 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。
6) currency translation exposure
外币折算风险
补充资料：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。
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