所谓外币折算主要是指外币会计报表的折算,外币折算会计则是指从事国际经营活动的公司,使用它们的本国货币来重新反映会计报表中按外币计量的资产、负债、收入和费用的会计程序和方法。外币折算会计所以成为国际会计的一个重要组成部分,首先是由于从事跨国经营的公司,其国外分公司通常不是使用总公司所在国货币(或称报告货币),而是采用分公司所在国的货币(或称职能货币)编制会计报表。总公司为了统一管理和控制整个公司的经 The so-called foreign currency translation mainly refers to the translation of foreign currency financial statements, foreign currency translation accounting refers to engaged in international business activities of the company, using their national currency to re-reflect the financial statements of foreign currency measurement of assets, liabilities, income and expenses accounting procedures And method. Foreign currency translation accounting has become an important part of international accounting, first of all because of the multinational companies, their foreign branches are usually not the country of origin of the head office (or report currency), but the country of the branch currency (Or functional currency) preparation of financial statements. Corporation in order to unify the management and control of the entire company