外币财务报表是指企业在境外有子公司、合营企业、联营企业和分支机构的情况，其用非本位币编制的财务报告。
外币财务报表折算 translation of foreign currency financial statements
外币财务报表折算方法 Foreign Currency Financial Statement Translation Method
处置境外经营对外币财务报表折算差额的影响。?。
The effects of disposal of any overseas business on the balance arising from the translation of foreign currency financial statements.
如财务报表是以外币拟备的，请先将有关金额转换成港元，才填写在各栏内，并填写所采用的兑换率。
If the accounts are prepared in foreign currencies, convert the amounts into Hong Kong dollars before filling in the boxes and state the conversion rate used.
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