国际会计学第六版ppt课件.ppt

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1、InternationalAccounting,6/eFrederickD.S.ChoiGaryK.MeekChapter6:ForeignCurrencyTranslationChoi/Meek,6/e1国际会计三大难题合并财务报表ConsolidatedFinancialStatements外币折算Foreigncurrencytranslation通货膨胀会计Inflationaccounting人民币汇率LearningObjectivesWhydofirmstranslatefromonecurrencytoanother?Whatisthed

2、ifferencebetweenaspot,forward,andswaptransaction(即期、远期和掉期交易)?Whatexchangeratesareusedinthecurrencytranslationprocessandwhataretheirfinancialstatementeffects?Howdoesatranslationgainorlossdifferfromatransactionsgainorloss?LearningObjectivesIstheremorethanonewayoftranslatingfinancia

3、lstatementsfromonecurrencytoanother?Ifso,whatarethey?Howdoesthetemporalmethodofcurrencytranslationdifferfromthecurrentratemethod?Whatistherelationshipbetweencurrencytranslationandinflation?Choi/Meek,6/e6WhydoFirmsTranslate?（P127）Facilitatesthepreparationofconsolidatedfinancialsta

4、tementsthatallowreaderstoseetheperformanceofamultinationalcompany’stotaloperationsbothdomesticandforeign.Facilitatesthemeasurementofafirm’sexposuretoforeignexchangerisk.Choi/Meek,6/e7Facilitatestherecordingofforeigncurrencytransactions;i.e.,foreigncurrencysales,purchases,borrowin

5、gorlendingintheconsolidatedentity’sreportingcurrency.Facilitatesreportingdomesticaccountstoforeignaudiences-of-interest.Terminology（P127）Translation/折算Foreigncurrencytranslationistheprocessofrestatingaforeignaccountbalancefromonecurrencytoanother.Conversion转换Foreigncurrencyconver

6、sionistheprocessofphysicallyexchangingonecurrencyforanother.ActofexchangingonetypeofmoneyorsecurityforanotherItissimplyachangeinmonetaryexpression.ConversionTranslation6.2BANKGROUNDANDTERMINOLOGY(P127-129)TerminologyTerminologyforeignexchangerate汇率Thepriceofaunitofonecurrencyexpr

7、essedintermsofanotherBeexposedtocurrencyrisk面临货币风险（P127）Aforeignassetorliabilityissaidtobeexposedtocurrencyriskifachangeintherateatwhichcurrenciesareexchangedcausesachangeintheparent(reporting)currencyequivalent-----currencyriskexposureFCTransactionsForward远期市场（P128）Theforwardmar

8、kethandlesagreementstoexchangeafixedamou