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本文探讨了 1 982年美国财务会计准则委员会在其财务会计准则No 5 2中提出的功能货币的概念。分析了该概念的隐含意义及其在外币财务报表折算中的作用。同时指出了我国外币报表折算方法与国际上的差距。并对改进外币报表折算方法提出了建议。
This article explores the concept of functional currency proposed by the FASB in 1982 in its Financial Accounting Standard No. 5 2. The implication of this concept and its role in the conversion of foreign currency financial statements are analyzed. At the same time, it points out the gap between the methods of foreign currency statements translation in China and the international ones. And put forward suggestions on how to improve the method of converting foreign currency statements.