translation of foreign currency

The choice of foreign currency statements translation methods is one of the three major issues of financial accounting. The focus of this issue concentrates on the choice between temporal method and current rate method.

外币报表折算是财务会计面临的三大难题之一，焦点主要集中在时态法与现行汇率法的方法选择上。

A Study on the Impact of Foreign Currency Translation Standard on Foreign Banks in China

新外币折算准则对外资银行影响研究

Foreign currency statement translation is one of the most vexing and controversial technical issues in the international accounting.

外币报表折算是国际会计最复杂和最具争议性的技术性问题之一。

During the argument of temporal method and current rate method, the latter exceeds the former temporarily, it is also the current choice of methods of Translation of Foreign Currency Financial Statements in Chinese enterprises.

在时态法和现行汇率法的争议中，现行汇率法暂时占据上风，也成为我国企业外币报表折算方法的现行选择。

An Exploration of the Foreign Currency Financial Statement Translation Method

外币财务报表折算方法探讨