论文部分内容阅读
本文研究外币折算汇率的选择及由此产生的汇兑损益归属、通货膨胀对汇率的影响,并就中国外币折算会计准则的修正进行了总结。
This article studies the choice of foreign exchange rates and the resulting foreign exchange gains and losses, inflation on the exchange rate, and the amendment of China’s foreign currency translation accounting standards were summarized.