外币折算问题是国际会计领域中的一个重要课题。随着跨国公司的大量涌现和其业务经营范围的不断扩展、通货膨胀的此起彼伏。西方经济学界和会计学界已越来越关注这个问题,一般说来,国外子公司或分公司的经营情况。主要通过损益表和资产负债表等财务报表反映。母公司要想全面了解整个公司的经营活动,就必须将母公司和子公司或分公司的财务报表进行合并。然而,在国际间从事大量经营活动的公司,除非其子公司或分公司所使用的货币计量单位与母公司相同,否则,合并是毫无意义的。因此,母公司在合并财务报表之前,首先应将分公司或子公司的 The issue of foreign currency translation is an important issue in the field of international accounting. With the massive emergence of multinational corporations and the continuous expansion of their business operations, inflation has come one after another. Western economists and accountants have paid more and more attention to this issue. Generally speaking, the operation of foreign affiliates or subsidiaries. Mainly through the profit and loss account and balance sheet and other financial statements reflect. In order for a parent company to fully understand the business activities of the entire company, it is necessary to merge the financial statements of the parent company with its subsidiaries or branches. However, a company that conducts a significant amount of business activity internationally does not make sense unless its subsidiaries or branches use the same monetary unit of measure as the parent company. Therefore, the parent company should first place the branch or subsidiary before the consolidated financial statements