外币交易与外币折算在企业经营过程中是经常发生的。外币现金及外币现金流量在现金流量表中的反映主要面临两个问题:一是报告期外币现金流量采用何种汇率折算成报告货币反映及怎样反映;二是企业持有的外币现金由于汇率变动而引起的折算差额怎样计算和列示。一、外币现金流量的 Foreign currency transactions and foreign currency translation in the business process is often happen. The cash flow of foreign currency and foreign currency reflected in the statement of cash flow mainly faces two problems: First, the exchange rate of foreign currency cash flow reported in the reporting period is translated into the reporting currency and how it is reflected; Second, foreign currency cash held by the company due to exchange rate changes What caused the difference between translation and calculation and listing. First, foreign currency cash flow