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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：ForeigncurrencytranslationForeigncurrencytranslationisoneofthemostvexingandcontroversialtechnicalissuesinaccounting.It
2、hasdefiedtheoreticalandpracticalsolutionsandwillcontinuetobeofgreatinterestduetofluctuatingcurrencymarketsandtheglobalizationofbusinessandtheworld’ssecuritiesmarkets.Translationistheprocessofrestatingfinancialstatementinformationfromonecurrencytoanother.Itisnecessarywhene
3、veracompanywithoperationsinmorethanonecountrypreparesconsolidated(orgroup)financialstatementsthatcombinefinancialaccountsdenominatedinonenationalcurrencywithaccountsdenominatedinanother(i.e.,theparentcountry’s)currency.Manyofitsproblemsstemfromthefactthatforeignexchangera
4、tesareseldomfixed.Variableexchangerates,combinedwiththevarietyoftranslationmethodsthatcanbeusedanddifferenttreatmentsoftranslationgainsandlosses,makeitdifficulttocomparefinancialresultsfromonecompanytoanother,orinthesamecompanyfromoneperiodtothenext.Inthesecircumstances,i
5、tbecomesachallengeformultinationalenterprisestomakeinformativedisclosuresofoperatingresultsandfinancialposition.Financialanalystsandothersfindthatinterpretingsuchinformationcanalsobequitechallenging.Thetroublesextendtoevaluatingmanagerialperformance.Companiesoperatinginte
6、rnationallyuseavarietyofmethodstoexpress,intermsoftheirdomesticcurrency,theassets,liabilities,revenues,andexpensesthatarestatedinaforeigncurrency.Thesetranslationmethodscanbeclassifiedintotwotypes:thosethatuseasingletranslationratetorestateforeignbalancestotheirdomesticcu
7、rrencyequivalentsandthosethatusemultiplerates.SingleratemethodThesingleratemethod,longpopularinEurope,appliesasingleexchangerate,thecurrentorclosingrate,toallforeigncurrencyassetsandliabilities.Foreigncurrencyrevenuesandexpensesaregenerallytranslatedatexchangeratesprevail
8、ingwhentheseitemsarerecognized.Forconvenience,however,theseitemsaretypicallytranslatedbyanapprop
