随着国际贸易、跨国投资和跨国子公司的发展 ,由此带来的外币业务和外币会计报表的折算问题将越来越重要。而现在外币折算方法 ,未能从理论上作出全面、系统、合理的解释 ,违反了历史成本原则或谨慎性原则或两者。下面举个例子 (为了便于理解 ,假设人民币是可以在国际交易中流 With the development of international trade, transnational investment and multinational subsidiaries, the resulting translation of foreign currency transactions and foreign currency financial statements will become more and more important. Now that the method of foreign currency conversion fails to make a comprehensive, systematic and reasonable explanation in theory, it violates the principle of historical cost or the principle of prudence or both. Here’s an example (for the sake of understanding, let’s assume that the renminbi is available in international transactions