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1、本科毕业论文（设计）外文翻译外文题目Foreigncurrencytranslation外文出处InternationalAccounting(4thEdition)[M].PrenticeHall,2002.235-241.外文作者FrederickD.Choi,GaryK.Meek.原文：ForeigncurrencytranslationForeigncurrencytranslationisoneofthemostvexingandcontroversialtechnicalissuesinaccounti
2、ng.Ithasdefiedtheoreticalandpracticalsolutionsandwillcontinuetobeofgreatinterestduetofluctuatingcurrencymarketsandtheglobalizationofbusinessandtheworld’ssecuritiesmarkets.Translationistheprocessofrestatingfinancialstatementinformationfromonecurrencytoanother.I
3、tisnecessarywheneveracompanywithoperationsinmorethanonecountrypreparesconsolidated(orgroup)financialstatementsthatcombinefinancialaccountsdenominatedinonenationalcurrencywithaccountsdenominatedinanother(i.e.,theparentcountry’s)currency.Manyofitsproblemsstemfro
4、mthefactthatforeignexchangeratesareseldomfixed.Variableexchangerates,combinedwiththevarietyoftranslationmethodsthatcanbeusedanddifferenttreatmentsoftranslationgainsandlosses,makeitdifficulttocomparefinancialresultsfromonecompanytoanother,orinthesamecompanyfrom
5、oneperiodtothenext.Inthesecircumstances,itbecomesachallengeformultinationalenterprisestomakeinformativedisclosuresofoperatingresultsandfinancialposition.Financialanalystsandothersfindthatinterpretingsuchinformationcanalsobequitechallenging.Thetroublesextendtoe
6、valuatingmanagerialperformance.Companiesoperatinginternationallyuseavarietyofmethodstoexpress,intermsoftheirdomesticcurrency,theassets,liabilities,revenues,andexpensesthatarestatedinaforeigncurrency.Thesetranslationmethodscanbeclassifiedintotwotypes:thosethatu
7、seasingletranslationratetorestateforeignbalancestotheirdomesticcurrencyequivalentsandthosethatusemultiplerates.SingleratemethodThesingleratemethod,longpopularinEurope,appliesasingleexchangerate,thecurrentorclosingrate,toallforeigncurrencyassetsandliabilities.F
8、oreigncurrencyrevenuesandexpensesaregenerallytranslatedatexchangeratesprevailingwhentheseitemsarerecognized.Forconvenience,however,theseitemsaretypicallytranslatedbyanappropriately
