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跨国公司要编制全公司的财务报表时,需将各子公司的财务状况汇总。各子公司的财务一般是以东道国货币计算的,而总公司的报表一般应以本币计算。在以浮动汇率制为主的
When a multinational company wants to compile company-wide financial statements, it needs to summarize the financial status of each subsidiary. The subsidiary’s finances are generally calculated in the host country’s currency, and the head office’s statements should generally be calculated in local currency. In a floating exchange rate system