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.
外币报表折算损益的处理以及母子公司会计政策差异所引起的外币折算调整额在编制合并会计报表时的披露是需要注意的两个问题。
The convert with the temporal method is the other way round. Two issues are worthy of attention; the management of the profit and loss in the foreign currency accounting statement convert and the ann…
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