试论外币报表折算方法的选择

作为当今国际会计领域公认的三大难题之一，随着经济全球化的迅猛发展，外币报表折算方法的选择显得越来越重要，这也成为了目前会计理论界和实务界一直探讨的焦点之一。在时态法和现行汇率法的争议中，现行汇率法暂时占据上风，也成为我国企业外币报表折算方法的现行选择。

Choice of Methods of Translation of Foreign Currency Financial Statements

With the swift development of the economic globalization, as one of the general accepted and three major difficult problems in nowadays international accounting field, the choice of methods of Translation of Foreign Currency Financial Statements seems much more important. This becomes one of the focuses that the accounting theory circle and real affair circle have being probed into at present. During the argument of temporal method and current rate method, the latter exceeds the former temporarily, it is also the current choice of methods of Translation of Foreign Currency Financial Statements in Chinese enterprises.