外币报表折算是指为了特定目的将以某一货币表示的财务报表换用为另一种货币表述。一般来讲，外币报表折算只是改变表述的货币单位，并不改变报表项目之间的关系。外币报表折算问题作为财务会计的三大难题之一，其困难源于汇率的变动。如果汇率固定不变，则外币报表的折算就是轻而易举的事情。
外币报表折算差额 Translation reserve ; Accumulated other comprehensive income ; Converted difference in Foreign Currency Statements ; Difference on translation of foreign currency financial statements
外币会计报表折算 translation of foreign currency statements ; foreign currency accounting statement convert
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
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外币报表折算是财务会计中三大难题之一。
The convertion of foreign currency statements is one of the difficult problems of financial accounting.
外币报表折算一直被国际会计学界视为三大难题之一。
Foreign currency statements translation has been always viewed as one of the three problems by the international accounting fields.
外币报表折算是国际会计最复杂和最具争议性的技术性问题之一。
Foreign currency statement translation is one of the most vexing and controversial technical issues in the international accounting.
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