一、外币报表折算的目的和意义外币报表折算是指将以某种文字和贷币单位表示的会计报表换算为某一特定文字和货币单位表示的会计报表。在母公司拥有境外子公司的情况下，为综合反映跨国企业集团的财务状况和经营成果，需编制整个企业集团的合并会计报表。境外子公司通常采用所 I. Purpose and Significance of Foreign Currency Statement Translation Foreign currency statement translation refers to the translation of the financial statements in a certain type of words and currency units into the financial statements in a specific text and currency unit. Where the parent company owns an overseas subsidiary, in order to comprehensively reflect the financial status and operating results of the MNC, a consolidated accounting statement of the entire enterprise group needs to be prepared. Foreign affiliates commonly used