随着经济全球化的发展,跨国公司不仅在数量上日益增多,而且在规模上也呈不断扩大趋势,这就使得作为跨国公司合并会计报表编制前提的外币报表折算显得越发重要。目前国际上对外币报表折算方法的选择尚未形成一致的惯例,使得外币报表折算成为当今世界各国会计实务的主要差异之一。 With the development of economic globalization, transnational corporations are not only growing in number but also expanding in size. This makes it more and more important to convert foreign currency statements as a prerequisite for the preparation of consolidated accounting statements for transnational corporations. At present, the international conventions for the conversion of foreign currency statements have not formed a consistent practice, making the translation of foreign currency statements into one of the major differences in accounting practice in various countries of the world today.