一、外币报表折算方法的具体含义从技术操作层面上看,外币报表折算需要解决两个问题,一是用什么汇率,二是外币报表折算所致的差异如何处理。资产负债表是静态报表,因此应该选用时点性质的汇率(如历史汇率、现行汇率)进行折算。收益表是动态报表,因此应该选用时期性质的汇率进行 First, the specific meaning of the foreign currency statement conversion method From the technical operation level, the translation of foreign currency statements need to solve two problems, one is the exchange rate and the other is how to deal with the difference caused by foreign currency statement conversion. Balance sheets are static statements and therefore should be converted using the nature of the time of the exchange rate (such as the historical exchange rate, the current exchange rate). Income statement is a dynamic statement, it should choose the nature of the exchange rate of time