外币折算在我国还是一项比较新的会计业务。随着改革开放的开展,中外合资企业、合作经营企业、外国独资企业越来越多,我国国内企业有的也开始在国外建立分支机构、分公司,外币折算日益成为我国会计的一项重要内容。一、折算的原因、种类 Foreign currency translation is still a relatively new accounting business in China. With the development of reform and opening up, more and more Sino-foreign joint ventures, cooperative enterprises, and wholly foreign-owned enterprises, some of our domestic companies have also begun to establish branches and branches abroad, and foreign currency translation has increasingly become an important part of China’s accounting. . First, the reasons and types of translation