The current methods of foreign currency translations mainly consist of the flexible -nonflexible method, the monetary-nonmonetary method, the current rate method and the temporal method.
目前外币折算方法主要有流动与非流动项目法、货币与非货币项目法、现行汇率法和时态法。
translation gain or loss
指(外币折算的) 折算损益
A Study on the Impact of Foreign Currency Translation Standard on Foreign Banks in China
新外币折算准则对外资银行影响研究
Analysis of the Factors Affecting the Choices of Foreign Currency Translations;
影响我国外币折算方法选择的因素分析
The conversion of RMB into other currency shall be in accordance with the exchange rate of the converting day published by the State Administration of Exchange Control of the People's Republic of China.
人民币同其他外币折算，按实际发生之日中华人民共和国国家外汇管理局公布的汇价计算。
The translation of foreign currency in the cash flow statement shall be subject to the Accounting Standards for Business Enterprises No. 31- Cash Flow Statement.
（三）现金流量表中的外币折算，适用《企业会计准则第31号--现金流量表》。
Several Issues Concerning Foreign Currency Accounting Statement Convert;
与外币会计报表折算有关的几个问题
Transactions in foreign currency shall be converted into Renminbi in bookkeeping, and the conversion rate used, as well as the amounts in foreign currency, shall be recorded concurrently.
以外国货币计算的，应当折合人民币记帐，同时登记外国货币金额和折合率。
An Theoretical Perspective of Methods of Foreign Currency Statement Translation and the Research on Our Country s Translation Standard;
外币报表折算方法的理论透视和我国折算准则研究
Therefore, through the analysis of alternatives, the paper intends to present the best translation methods for China's MNC.
本文通过对外币报表折算方法的分析,试图探讨出我国跨国公司外币报表折算方法的最佳选择。
The Study on the Evaluation and Improvement of the Translation Methods of Foreign Currency Statements;
企业外币报表折算方法的评价与改进研究
On the Disclosure of the Financial statements of the Foreign Exchange Translation;
上市公司外币报表折算差额披露的探讨
Current Rate Method And Temporal Method Of Foreign Currency Transformation In Financial Statement;
外币报表折算中的现行汇率法和时态法
If a Renminbi cash contribution made by a Chinese venturer needs to be converted into a foreign currency, such conversion shall be made at the exchange rate quoted by the State Exchange Control Administration on the date on which the funds are paid.
中国合营者出资的人民币现金，如需折合外币，按缴款当日国家外汇管理局公布的外汇牌价折算。
The sales amoumnt of the taxpayer settled in foreig n currencies shall be converted into renminbi according to the exchange rate prevailing in the forei gn exchamge market.
销售额以人民币计算。纳税人以外汇结算销售额的，应当按外汇市场价格折合成人民币计算。
devaluation and conversion procedures
货币贬值与折算程序
translation adjustment
(指货币的) 折算调整
translation adjustment for fiscal year
财政年度货币折算调整
Enterprises abroad shall convert their foreign currency business transactions into Renminbi in preparing financial statements to the relevant domestic departments.
境外企业向国内有关部门编报会计报表，应当折算为人民币反映。