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1、本科毕业论文（设计）外文翻译外文题目Thetemporalmethodversustheclosingratemethod外文出处ComparativeInternationalAccounting(8thEdition)[M].FinancialTimes/PrenticeHall,2005.394-398.外文作者ChristopherNobes,RobertBParker.原文：ThetemporalmethodversustheclosingratemethodTheoppositionbetweenthetemporalmethodandtheclosingratemethodthr
2、oughouttheaccountancyworldisprobablythemostimportantaspectofthetranslationproblem.Note,however,thatthisoppositionwouldnotariseundercurrentvalueaccounting,whenthetwomethodswouldgivethesameresults.Itistheauthor’sopinionthat,onlythetemporalmethodcanbejustifiedforusewithhistoricalcostaccounting.Thefunda
3、mentalobjectionoftheaccountingtheoristtotheclosingratemethodunderhistoricalcostaccountingcanbestatedverysimplyasfollows.Theclosingratemethod,whenappliedtoanassetstatedintheforeignsubsidiary’sbalancesheetathistoricalcost,producesatranslatedfigurethathasnomeaning:itisnotthehistoricalcostintermsoftheho
4、mecurrency;neitherisitthecurrentreplacementcostnorthenetrealizablevalue:‘Thenumberisinfactnothingexcepttheproduceofmultiplyingtwounrelatednumbers’(Lorensen,1972,page107).TheleadingGermantheorist,BussevonColbe,makesthesamepointrathermorepolitely:‘translationofhistoricalcosts,expressedinforeigncurrenc
5、y,atthecurrentratedoesnotresultinavaluationthatcanbeinterpretedinanymeaningfulsense’(Grayetal.,1993,page327).Thisfaultoftheclosingratemethodissofundamentalthat,intheopinionofmanyaccountingtheorists,itmakestheuseofthemethodquiteunacceptable.ThecasefortheclosingratemethodwassetoutbytheBritishAccountin
6、g12StandardsCommittee（ASC）inED21(issuedin1977),notablyparagraphs9and10:9Theclosingratemethodisbasedontheconceptthatareportingcompanyhasanetinvestmentinaforeignoperationandwhatisatriskfromcurrencyfluctuationsisthenetinvestment…10Theclosingratemethodpossessesthefollowingadvantages:(a)Itdealseffectivel
7、ywiththesituationwherefixedassetslocatedoverseashavebeenfinancedbyforeigncurrencyborrowingsandachangeintheexchangerateresultsinoffsettinggainsandlosses.(b)Therelationshipexistingbetweenbalancesinaccou
