外币会计报表是运用不属企业报告货币的记账本位币作为计量单位的会计报表。
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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... foreign currency accounting 外币会计 foreign currency accounting statement 外币会计报表 foreign currency accounting statement convert 外币会计报表折算 ...
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外币会计报表折算 translation of foreign currency statements ; foreign currency accounting statement convert
外币会计报表折算首先涉及的是折算汇率和折算方法的选择；
Foreign currency accounting statement convert firstly deals with the choice of exchange rate convert and the convert method.
第五部分介绍了中、美合并会计报表外币报表折算处理的差异分析；
The fifth part expresses the differences of the foreign currency conversion between the America and China.
以外币编报会计报表的，应当同时编报外折合为人民币的会计报表。
If accounting statements are prepared in foreign currencies, accounting statements in which the foreign currencies are converted into Renminbi (RMB) shall be prepared at the same time.
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