搜狗做题网英语翻译There are two variables to any translation system.The fi
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英语翻译
There are two variables to any translation system.The first involves the selection of the appropriate exchange rate.Basically,the choices is between historic rates prevailing at the time a transaction is consummated and current rates in effect at the time financial statements are issued.The other variable is the determination of whether an account should be translated at historic or current rates.Most translation systems do not use a uniform exchange rate for all accounts.
There are two variables to any translation system.The first involves the selection of the appropriate exchange rate.Basically,the choices is between historic rates prevailing at the time a transaction is consummated and current rates in effect at the time financial statements are issued.The other variable is the determination of whether an account should be translated at historic or current rates.Most translation systems do not use a uniform exchange rate for all accounts.
外币折算体系中通常具有两种折算方法.一种是选择适当的汇率.简而言之,在交易完成时的历史费率和同等情况下出具财务报表时的当前费率之间进行选择.另一种则是确定是否应按照历史费率或当前费率对账户进行折算.但是,多数折算体系已经废弃了用于各种账户的汇率并轨制度.
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