在全球性通货膨胀情况下,对跨国经营的公司而言,母公司在编制合并报表时将会面临外币折算和消除通货膨胀影响两个相互联系、互为交叉的难题。对通货膨胀情况下外币报表的折算,长期以来,在会计理论界和实务界存在着两种不同的调整程序。一种是所谓的“调整——折算”程序,即对国外子公司的报表先按子公司所在国的物价变动水平进行调整,然后再进行外币报表折算,以便进行报表合并;另一种是所谓的“折算——调整”程序,即先进行外币报表折算, In the context of global inflation, for multinational companies, the parent company will face two interconnected and cross-cutting problems of foreign currency translation and the elimination of the impact of inflation when preparing consolidated statements. For a long time, there are two different adjustment procedures in the field of accounting theory and practice for the conversion of foreign currency statements under inflation. One is the so-called “adjustment - conversion ” program, that is, the statements of foreign affiliates first according to the level of price changes in the country where the subsidiary company is adjusted, and then converted into foreign currency statements in order to report consolidation; the other Is the so-called “conversion - adjustment ” program, that is, foreign currency translation of statements,