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1、中文5325字本科毕业论文（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：ForeigncurrencytranslationForeigncurrencytranslationisoneofthemostvexingandcontroversialtechnicalissuesinacco
2、unting.Ithasdefiedtheoreticalandpracticalsolutionsandwillcontinuetobeofgreatinterestduetofluctuatingcurrencymarketsandtheglobalizationofbusinessandtheworld’ssecuritiesmarkets.Translationistheprocessofrestatingfinancialstatementinformationfromonecurrencytoanother.
3、Itisnecessarywheneveracompanywithoperationsinmorethanonecountrypreparesconsolidated(orgroup)financialstatementsthatcombinefinancialaccountsdenominatedinonenationalcurrencywithaccountsdenominatedinanother(i.e.,theparentcountry’s)currency.Manyofitsproblemsstemfromt
4、hefactthatforeignexchangeratesareseldomfixed.Variableexchangerates,combinedwiththevarietyoftranslationmethodsthatcanbeusedanddifferenttreatmentsoftranslationgainsandlosses,makeitdifficulttocomparefinancialresultsfromonecompanytoanother,orinthesamecompanyfromonepe
5、riodtothenext.Inthesecircumstances,itbecomesachallengeformultinationalenterprisestomakeinformativedisclosuresofoperatingresultsandfinancialposition.Financialanalystsandothersfindthatinterpretingsuchinformationcanalsobequitechallenging.Thetroublesextendtoevaluatin
6、gmanagerialperformance.Companiesoperatinginternationallyuseavarietyofmethodstoexpress,intermsoftheirdomesticcurrency,theassets,liabilities,revenues,andexpensesthatarestatedinaforeigncurrency.Thesetranslationmethodscanbeclassifiedintotwotypes:thosethatuseasingletr
7、anslationratetorestateforeignbalancestotheirdomesticcurrencyequivalentsandthosethatusemultiplerates.SingleratemethodThesingleratemethod,longpopularinEurope,appliesasingleexchangerate,thecurrentorclosingrate,toallforeigncurrencyassetsandliabilities.Foreigncurrency
8、revenuesandexpensesaregenerallytranslatedatexchangeratesprevailingwhentheseitemsarerecognized.Forconvenience,however,theseitemsaretypicallytranslatedbyanapprop
