随着我国改革开放的深化,一些企业步入世界市场,参与世界范围的竞争,在国外开办了子公司或通过国际资本市场筹集资金,成为跨国公司。在企业的国际化过程中,外币报表如何折算对于一个跨国公司的经营活动是十分重要的。外币折算是指把不同的外币余额重新表达为单一通货的等值的程序。它包括外币交易折算和外币报表折算两部分内容,其中后者是本文探讨的对象。由于当今世界经济环境千变万化,各 With the deepening of China’s reform and opening up, some enterprises step into the world market, participate in worldwide competition, set up subsidiaries abroad or raise funds through international capital markets and become multinational corporations. In the process of enterprise internationalization, how to convert foreign currency statements is very important for the operation of a multinational corporation. Foreign currency translation refers to the re-expression of different foreign currency balances as a single currency equivalent program. It includes the foreign currency transactions and foreign currency translation of the two parts, of which the latter is the object of this article. Due to the ever-changing economic environment in the world today, each