外币会计报表（foreign currency statements）是以外国货币为记账本位币编制的会计报表。我国《企业会计准则》规定，企业向有关部门报送的报表要用人民币编制。
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The convertion of foreign currency statements is one of the difficult problems of financial accounting.
外币报表折算是财务会计中三大难题之一。
Foreign currency statements translation has been always viewed as one of the three problems by the international accounting fields.
外币报表折算一直被国际会计学界视为三大难题之一。
Enterprises abroad shall convert their foreign currency business transactions into Renminbi in preparing financial statements to the relevant domestic departments.
境外企业向国内相关部分编报会计报表，理卖折算为人民币反映。
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