According to the reguirement of the difference disclosure of forejgn exchange translation in China, problems do exist sachas: the in appropriate difference list or incorrect amounts of the foreign exchange translation incombinet statements; incorrect affect of the internal selling profits and the disclosure of the foreign exchange.
外币财务报表折算是跨国公司会计的三大难题之一,从我国对外币折算差额披露的要求看,存 在着合并报表的外币折算差额列示不恰当或数额不正确、内部销售利润的抵销数不正确,外币折算差额的披 露不具体等问题。
