外币财务报表折算方法的研究 111190153

毕业论文（设计）

题目外币财务报表折算方法的研究

系部会计系

专业财务管理年级 2011级

学生姓名马逸婷

学号 111190153

指导教师冯世全

外币财务报表折算方法的研究

财务管理专业

学生马逸婷指导教师冯世全

【摘要】自从我国加入WTO以来，市场的国际化也给我国跨国公司带来了越来越多的发展机会，面对跨过公司在控制和降低其境外风险时的需要，外币报表折算方法的政策选择便成为一个强有力的手段,它是当今财务会计的三大难题之一，其难点主要集中在各种折算方法的选择上，这使得外币报表折算方面的规范在我国新会计准则体系中显得更加必要。外币财务报表折算主要是以跨国公司合并报表为目的,既满足各方面信息使用者的需要，也满足母公司对国外子公司财务状况、经营成果考核与评价的需要，国际会计界曾对该问题展开过相当激烈的争论，但到目前为止分歧依然存在。本文根据所学知识，首先从理论上分析外币报表折算方法的含义，分析其优点和缺陷，然后通过资料了解我国目前在外币报表折算的方法选择，探讨我国选择外币报表折算方法所应考虑因素，最后，将理论与实际相结合，对我国未来折算方法的选择提出我的一些建议。

【关键词】外币财务报表折算现行汇率法时态法

An Exploration of the Foreign Currency Financial Statement

Translation Method

【Abstract】Foreign currency statements translation methods of the policy choice is a multinational company in control and reduce its overseas business risk when a strong means, is one of the three problems in today's financial and accounting, the difficulties are mainly concentrated on the choice of translation methods, this makes of foreign currency statements translation norms in our country an integral part of the new accounting standards system.Foreign currency financial statement translation are mainly multinationals consolidated, for the purpose of satisfy the need of all aspects of information users, and also satisfy the parent company of foreign subsidiary financial position, operating results assessment and evaluation of needs, the international accounting profession has been the question quite a heated argument, but so far differences still exist.With an increasing number of China's foreign economic exchanges, which is the development of foreign direct investment, foreign currency statements translation has been increasingly frequent. But as a result of the study of foreign currency financial statement translation in China started late, since there is no complete system of accounting standards. Based on foreign currency statements translation theory review, this paper discusses the choice of foreign currency statements translation methods should be taken into account by the factor, and the choice of translation method in our country in the future put forward some Suggestions.

【Keywords】Foreign currency financial statements Current Rate Method The temporal method

目录

绪论 (1)

一、外币财务报表折算的方法分析 (2)

（一）流动与非流动法 (2)

（二）货币性与非货币性项目法 (2)

（三）现行汇率法 (3)

（四）时态法 (5)

二、影响我国外币财务报表折算方法选择的因素 (6)

（一）与我国现实环境的适应性 (6)

（二）与国际会计准则趋同的适度性 (6)

（三）与会计理论及汇率理论的协调性 (6)

三、我国外币财务报表折算方法适用性分析 (7)

（一）外币财务报表折算方法的演变 (7)

（二）我国外币财务报表折算方法适用性分析 (7)

1、现行汇率法 (7)

2、时态法 (7)

四、对我国外币财务报表折算方法选择的建议 (8)

（一）正常条件下的报表折算方法 (8)

（二）通货膨胀条件下的报表折算程序 (9)

结论 (9)

参考文献 (9)

致谢 (10)