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一、外币会计报表折算概述在第二讲中,讲到母公司在确定其合并范围时,应当将其拥有的境内外所有的子公司纳入合并范围。当母公司拥有境外子公司并确定将其纳入合并范围时,由于境外子公司一般是采用所在国或所在地货币作为其记帐本位币,因此首先就需要将境外子公司以外币表示的会计报表折算为母公司记帐本位币(即人民币)
I. Summary of Converting Accounting Statements in Foreign Currency In the second lecture, it is mentioned that the parent company should include all domestic and foreign subsidiaries owned by the parent company in the scope of consolidation when determining its scope of consolidation. When a parent company owns an overseas subsidiary and determines that it will be included in the consolidation scope, the overseas subsidiary usually needs to convert the accounting statements denominated in foreign currency by an overseas subsidiary into foreign currency in the currency of the country or location For the parent company accounting standard currency (ie RMB)