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一、问题的引出外币折算是财务会计的三大难题之一,它的产生和发展对会计理论和会计实务带来了较大的冲击和影响。随着我国的人世和经济全球化的发展。这一问题还将继续受到关注。目前我国正在加紧制定包括外币折算在内的一系列会计准则,因此,有必要从历史的演变过程对外币折算会计相关问题进行考察和研究。外币折算会计的两个主要问题在于: 1、在外币折算时,应该使用哪一种汇率? 2、折算损益应该如何进行会计处理?
First, the problem leads to foreign currency conversion is one of the three major problems in financial accounting, its emergence and development of accounting theory and accounting practices has brought greater impact and impact. With the advent of our country and the development of economic globalization. This issue will continue to receive attention. At present, China is stepping up the formulation of a series of accounting standards including foreign currency translation. Therefore, it is necessary to examine and study the related issues in the translation of foreign currencies from the historical evolution. The two main problems of foreign currency translation accounting are: 1. Which exchange rate should you use when converting foreign currency? 2. How should the conversion loss be accounted for?