After analyzing several different methods, the article puts forward another accounting dealing way on the profit and loss of conversion the foreign currency report forms.

本文对外币报表折算损益的不同处理方法进行比较分析，提出外币报表折算损益的处理，应选择第三种处理方法，即递延收益，确认损失。

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The theory states that the forward exchange value of a currency will tend to exceed its spot value by as much ( in percent ) as its interest rates are lower than foreign exchange rates.

该理论认为，货币的远期外汇的价值往往会超过其利率低于外币汇率由尽可能多的现货值（％）。

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