外幣折算會(huì)計(jì)簡(jiǎn)史外文翻譯

1、<p><b>　　中文3020字</b></p><p>　　本科畢業(yè)論文（設(shè)計(jì)）</p><p>　　外 文 翻 譯</p><p>　　題 目 </p><p>　　專 業(yè)

2、 會(huì) 計(jì) 學(xué) </p><p>　　外文題目 A Brief History of Accounting for the Translation of </p><p>　　Foreign Currencies </p><p>

3、　　外文出處 Journal of Management History </p><p>　　外文作者 Todd Jackson, Doris M. Cook </p><p><b>　　原文：</b></p><p

4、>　　A Brief History of Accounting for the Translation of Foreign Currencies</p><p>　　Accounting for the translation of foreign currency is a topic that has received a great deal of attention from the vario

5、us accounting standard-setting bodies this century. The attention given to this topic is a natural result of the phenomenal increase in international trade that has taken place.</p><p>　　Trade among enterpri

6、ses domiciled in different countries can be traced back to ancient times. The Phoenicians are remembered as the great barterers of the ancient world. During the latter part of the Middle Ages, enterprising individuals sa

7、w that the establishment of foreign branches could facilitate international trade. The importance of international commerce to the economic well-being of nations has increased ever since.</p><p>　　Accounting

8、 for foreign operations and transactions has taken many forms throughout history. This paper primarily discusses the evolution of accounting for foreign currency translation in the USA in the twentieth century. However,

9、some of the evidence of foreign currency accounting practices from the ancient Greeks to the colonial Americans are discussed first.</p><p>　　Some early foreign currency accounting practices</p><p

10、>　　The existence of foreign currency transactions can be traced back to the earliest civilization known to have used coined money, the ancient Greeks. The invention of coined money is believed to have taken place in t

11、his civilization about bc 630 (Chatfield, 1977, p. 21). Although the use of coinage spread rather slowly, in time a number of the Greek city-states issued their own coins. These Greek city-states engaged in trade with ea

12、ch other, thus resulting in essentially foreign currency transacti</p><p>　　During the middle ages (400 to 1400 ad), international trade expanded significantly as a result of the crusades which stimulated Eu

13、ropean demand for foreign goods. Toward the end of this period foreign trade had become quite prevalent and the establishment of foreign business branches was a natural result.</p><p>　　In the Datini Archive

14、s is a balance sheet for the Barcelona branch dated January 31, 1399, and an income statement covering the period from 11 July 1397 to 31 January 1399. The income statement is interesting because it contains an account e

15、ntitled Pro di Cambio (Profits on foreign exchange (Littleton and Yamey, 1956, p. 145). The Barcelona branch kept the accounts with the foreign correspondents, the Nostro accounts, in terms of both the foreign currencies

16、 and the local currency. At a point in </p><p>　　A similar accounting technique was used by colonial American merchants during the 15 years between 1795 and 1810 when businesses were making the transition fr

17、om English pounds to US dollars. The accounts of these merchants were often kept in terms of both currencies (Littleton and Yamey, 1956, p. 287).</p><p>　　Early twentieth century foreign currency accounting&

18、lt;/p><p>　　A 1900 textbook by George Lisle, an English chartered accountant, describes accounting for foreign currencies at that time in England (Lisle, 1900). Lisle wrote that domestic companies that have bra

19、nches in foreign countries “should convert the transactions which take place in the various local currencies into pounds sterling on a correct basis, with the view of these transactions being recorded in the Home Book an

20、d being submitted in the Annual Abstract of Accounts to the proprietors of the bus</p><p>　　According to Lisle, when the trial balance of a foreign branch is sent home, the first thing to be done is to conve

21、rt each item to pounds sterling (Lisle, 1900, p. 288). He stated that various exchange rates should be used to translate the items in the trial balance. He essentially advocated what later came to be known as the monetar

22、y-nonmonetary method.</p><p>　　The impact of the First World War on foreign currency accounting</p><p>　　Before the First World War, exchange rates were fairly stable and the volume of trade bet

23、ween USA and European nations was not so great as to make the topic of foreign currency translation a major issue in the USA. A number of accounting texts were written after Lisle’s which contain no discussion on the top

24、ic. The stability of exchange rates prior to the First World War can be attributed largely to the fact that most nations had established a fixed relationship between their currencies and the </p><p>　　One of

25、 the effects of the First World War was to make the shipping of gold practically impossible. As a result, when the USA entered the war in 1917, it chose to go off the gold standard (Gray, 1983, p. 261). By the end of the

26、 war, most other nations had also gone off the gold standard (Finney, 1923, p. 451).</p><p>　　However, the stability of exchange rates is also dependent on a stable set of trade relations. The First World Wa

27、r upset that stability. The European industries became disorganized and were desperately in need of raw materials that could only be obtained from the USA. Roberts described the situation by stating that “we have seen th

28、e European exchange sinking lower and lower from month to month” (Roberts, 1920, p. 325).</p><p>　　The exchange rate instability prompted renewed interest in accounting for foreign currency translation in th

29、e USA. In 1921, H.A. Finney wrote that accountants would now “have to understand the principles involved in the accounting for foreign commerce and the conversion of foreign balances” (Finney, 1923, p. 451).</p>&

30、lt;p>　　In his discussion of the appropriate methodology for translating the accounts of a foreign branch, Finney advocated the monetary-nonmonetary method that was prescribed by Lisle in 1900 for balance sheet items.

31、However, for nominal accounts, he felt that end of the period exchange rates were preferable to average exchange rates (Finney, 1923, p. 458).</p><p>　　The impact of the Great Depression</p><p>

32、　　By 1925, most nations had gone back to the gold standard and the foreign exchange stabilized (Gray, 1983, p. 261). The worldwide Great Depression of the 1930s, however, proved to be too much for the gold standard. Acco

33、rding to McConnell, each nation became afraid that “its economic recovery would be aborted by a balance of payments deficit which would lead to an outflow of gold and consequent contractionary effects” (McConnell, 1981,

34、p. 855). In an attempt to bolster exports and reduce imports, </p><p>　　During this time, the number of writings on foreign currency accounting increased. An early article by Cecil S. Ashdown described the c

35、urrent-noncurrent method (Ashdown, 1922, p. 262). The most notable publication was a recommendation made in 1931 by a special committee on accounting procedure of the American Institute of Accountants (now AICPA) that th

36、e current-noncurrent method be used (AIA, 1931). This was the first official pronouncement on the subject in the USA. This method essentially inv</p><p>　　the translation of current assets and current liabil

37、ities at end of year exchange rates; and </p><p>　　noncurrent assets and noncurrent liabilities at historical exchange rates. The nominal accounts were to be translated at average exchange rates (the same as

38、 monetary-nonmonetary method). </p><p>　　The committee reiterated their position in another bulletin in 1934 (AIA, 1934).</p><p>　　Foreign currency provisions of ARB 4</p><p>　　The

39、special committee was disbanded in 1938 and the new Committee on Accounting Procedures (CAP) took over. In December 1939, the CAP issued Accounting Research Bulletin No. 4 (ARB 4) entitled “Foreign operations and foreign

40、 exchange”. In 1953, ARB 4 was incorporated into ARB 43 as chapter 12 (AICPA, 1953). This bulletin essentially repeated the special committee’s endorsement of the current-noncurrent method but also stressed the desirabil

41、ity of conservatism when reporting foreign earnings and </p><p>　　Impact of the Second World War</p><p>　　With the stimulus of additional economic turmoil created by the Second World War, leader

42、s of the major industrial nations set out to create an economic system that would not be susceptible to the risk of another depression. One significant result of their efforts was a fixed exchange rate system established

43、 in a conference at Bretton Woods, New Hampshire, in 1944 (Gordon, 1987, p. 544).</p><p>　　For some years, the Bretton Woods system worked well. But, economic pressures soon came to bear again and nations be

44、gan to depart from the agreement by devaluing their currencies in relation to the US dollar. The resulting instability created new interest in foreign currency accounting. In 1948, A.B. Hecker, an English chartered accou

45、ntant, described the reporting situation of the time as follows: “Increasing chaos in foreign currency rates makes impossible general rules for handling statements </p><p>　　The economic situation raised man

46、y questions about the appropriateness of the current-noncurrent method. One of the critics was Samuel R. Hepworth who is usually given primary credit for developing the monetary-nonmonetary method of translation (Hepwort

47、h, 1956, p. 8). Monetary assets and liabilities are those which are fixed in terms of a number of units of a foreign currency. Nonmonetary assets and liabilities are not so fixed.</p><p>　　The current-noncur

48、rent method, however, prevailed as the only acceptable method until October 1965 when the Accounting Principles Board (APB) Opinion No. 6, in substance, permitted the use of the monetary-nonmonetary method. The Opinion s

49、tated that it might often be appropriate to translate long-term receivables and long-term payables, which are essentially monetary assets and liabilities, at current exchange rates (APB, 1965). At this time, both methods

50、 were used in practice and accepted by the</p><p>　　The exchange rate effects of the Vietnam War</p><p>　　The problems with the Bretton Woods system became more acute in the 1960s owing to an ac

51、celeration of inflation in the USA, relative to the inflation rates of other countries because of the heavy spending by the US government on the Vietnam War and an easy monetary policy. This change in relative inflation

52、rates caused a decline in US exports and an increase in US imports (Gordon, 1987, p. 545). This change in trade structure made it impossible to maintain a system of fixed exchange rates betwee</p><p>　　Accou

53、nting Research Study No. 12</p><p>　　In June 1972, the Accounting Research Division issued Accounting Research Study No. 12, “Reporting foreign operations of US companies in US dollars”, by Leonard Lorensen.

54、 This ARS reviewed the current-noncurrent and monetary-nonmonetary methods then in practice in the USA, as well as the current rate method which had been recommended by standard setting bodies in England and Scotland (Lo

55、rensen, 1972, p. 8). This latter method translates all assets and liabilities at the exchange rate effective o</p><p>　　The FASB’s efforts to standardize accounting for foreign currency translation</p>

56、<p>　　The FASB Statement No. 8 was one of the most heavily criticized pronouncements issued by the FASB. The chief objection to the statement was the required recognition of all exchange gains and losses, whether

57、realized or not, in the income statement. Hence, in 1981, FASB Statement No. 52, “Foreign currency translation”, replaced the controversial Statement No. 8. It was adopted by a four to three vote. The primary changes rel

58、ate to translation of foreign currency statements.</p><p>　　The major objectives of Statement No. 52 are to:</p><p>　　provide information that is generally compatible with the expected economic

59、effects of a rate change on an enterprise’s cash flows and equity; and </p><p>　　Reflect in consolidated statements the financial results and relationships of the individual consolidated entities as measured

60、 in their functional currencies in conformity with USA generally accepted accounting principles (FASB, 1981). </p><p>　　Conclusion</p><p>　　Problems in accounting for the translation of foreign

61、currencies are as old as money itself, but in the USA these problems have been of primary concern in the twentieth century. Interest in accounting for foreign currency translation seems to have varied directly with the i

62、nstability of exchange rates, Of particular notability is the interest created by the unsettling economic effects of the major wars this century including the First and Second world Wars, and the Vietnam War.</p>

63、<p>　　The CAP, the APB, and particularly the FASB have devoted significant efforts to the development of accounting principles in this area. Although no pronouncement has been without criticism, Statement No. 52 app

64、ears to be have weathered the storm quite well since its issuance in 1981.</p><p>　　Source: Journal of Management History ,Todd Jackson, Doris M. Cook</p><p><b>　　譯文：</b></p>

65、<p><b>　　外幣折算會(huì)計(jì)簡(jiǎn)史</b></p><p>　　外幣折算會(huì)計(jì)在本世紀(jì)受到了各類會(huì)計(jì)準(zhǔn)則委員會(huì)的關(guān)注。這一關(guān)注的產(chǎn)生來(lái)源于當(dāng)今國(guó)際貿(mào)易的興起。</p><p>　　跨國(guó)交易的歷史可追溯到古時(shí)候。腓尼基人是史上有名的大商人。在中世紀(jì)的后半葉，商人們意識(shí)到在國(guó)外建立企業(yè)分支可促進(jìn)國(guó)際貿(mào)易，自那時(shí)起，國(guó)際貿(mào)易對(duì)于國(guó)民經(jīng)濟(jì)的重要性與日俱增。</

66、p><p>　　外幣折算會(huì)計(jì)在歷史上經(jīng)歷了多種形式的轉(zhuǎn)變。本文主要闡述二十世紀(jì)以來(lái)美國(guó)的外幣折算會(huì)計(jì)的演變過(guò)程。但在此之前會(huì)先討論從古希臘人到殖民地美國(guó)人時(shí)期的外幣折算會(huì)計(jì)實(shí)踐。</p><p>　　一些早期的外幣折算會(huì)計(jì)</p><p>　　外幣交易的產(chǎn)生最早可追溯到古希臘人開(kāi)始使用鑄幣的時(shí)候。鑄幣發(fā)明于公元前630年，但是鑄幣的傳播相當(dāng)緩慢，古希臘的一些城邦發(fā)行了自

67、己的鑄幣。這些古希臘城邦彼此之間有貿(mào)易往來(lái)，因此形成了最早的國(guó)際貿(mào)易。古希臘人也會(huì)在交易時(shí)用外國(guó)貨幣直接兌換成本地貨幣，但這一現(xiàn)象并不常見(jiàn)，他們更傾向于在帳面上記錄通過(guò)交易收到的外國(guó)貨幣數(shù)量和商品數(shù)。</p><p>　　在中世紀(jì)，隨著十字軍遠(yuǎn)征至歐洲并大大刺激了歐洲的貨物需求，國(guó)際貿(mào)易得到大力發(fā)展。直至世紀(jì)末，國(guó)際貿(mào)易得到普及并自然帶來(lái)了很多跨國(guó)組織。</p><p>　　在Datini

68、 檔案館保存有1399年1月31日一家企業(yè)設(shè)在巴塞羅那的分公司的資產(chǎn)負(fù)債表，以及1397年6月31日至1399年1月31日的利潤(rùn)表。這份利潤(rùn)表很有意思，它包括了一個(gè)名為Pro di Cambio（國(guó)外交易利潤(rùn)）的帳目。這家巴塞羅那分公司一直記錄著有關(guān)外幣和本幣交易的往來(lái)賬，其匯兌差額由外幣期末余額和本幣期末余額的換算差異產(chǎn)生。</p><p>　　在1795年到 1805年的十五年間，美國(guó)殖民地時(shí)期的商人也使用該

69、方法來(lái)記錄美元和英鎊的交易。這些商人往往會(huì)用兩種貨幣進(jìn)行記賬。</p><p>　　二十世紀(jì)初的外幣折算會(huì)計(jì)</p><p>　　在喬治·賴爾（一位英國(guó)注冊(cè)會(huì)計(jì)師）于1900年編寫(xiě)的一本書(shū)中，他描述了英國(guó)當(dāng)時(shí)的外幣折算會(huì)計(jì)。喬治寫(xiě)道：那些在國(guó)外擁有分支機(jī)構(gòu)的本國(guó)公司，以總公司報(bào)表的角度來(lái)說(shuō)，應(yīng)當(dāng)將所有用各種貨幣進(jìn)行的交易最終轉(zhuǎn)換成以英鎊為計(jì)量單位入賬，并在年報(bào)中進(jìn)行確認(rèn)，最終上交

70、給企業(yè)的所有者。他提到當(dāng)時(shí)的企業(yè)在進(jìn)行外幣交易折算時(shí)使用了一些錯(cuò)誤的準(zhǔn)則。根據(jù)喬治的說(shuō)法，當(dāng)一家在國(guó)外的分公司將他的交易記錄傳回本部時(shí)，首先應(yīng)進(jìn)行的步驟是將外幣項(xiàng)目全部折算成英鎊。他認(rèn)為不同的項(xiàng)目應(yīng)使用不同的匯率進(jìn)行折算，這在后來(lái)演變成為了“貨幣項(xiàng)目-非貨幣項(xiàng)目法”。</p><p>　　第一次世界大戰(zhàn)對(duì)外幣折算會(huì)計(jì)的影響</p><p>　　在第一次世界大戰(zhàn)以前，各國(guó)貨幣匯率基本保持穩(wěn)定

71、，并且英美兩國(guó)的貿(mào)易量并沒(méi)有龐大到使外幣折算成為美國(guó)會(huì)計(jì)界的一大問(wèn)題。許多在喬治賴爾之后出版的會(huì)計(jì)教材中并沒(méi)有對(duì)外幣折算進(jìn)行討論。一戰(zhàn)前的穩(wěn)定匯率很大程度上取決于各國(guó)已經(jīng)建立了平衡的貨幣-金本位制關(guān)系。但是穩(wěn)定的匯率同時(shí)也依賴于穩(wěn)定的貿(mào)易關(guān)系。第一次世界大戰(zhàn)打破了這種穩(wěn)定關(guān)系。歐洲的工業(yè)陷入混亂并且急需只能在美國(guó)才能獲取的原材料。羅伯特描述道：我們眼見(jiàn)著英鎊匯率一個(gè)月接一個(gè)月地下降。</p><p>　　匯率的不

72、穩(wěn)定引發(fā)了美國(guó)對(duì)于外幣折算會(huì)計(jì)的新興趣。1921年，H.A芬尼寫(xiě)道：現(xiàn)在的會(huì)計(jì)師不得不去學(xué)習(xí)和理解有關(guān)外幣折算和國(guó)外貿(mào)易平衡的準(zhǔn)則知識(shí)。</p><p>　　在談到用適當(dāng)?shù)姆椒▽?duì)國(guó)外分支機(jī)構(gòu)的賬戶進(jìn)行折算處理時(shí)，芬尼提倡的是賴爾在1900年提出的“貨幣項(xiàng)目-非貨幣項(xiàng)目”法。但是他認(rèn)為在損益類賬戶的折算匯率選擇上，選擇期末匯率比期間平均匯率更優(yōu)。</p><p><b>　　大蕭條

73、的影響</b></p><p>　　到了1925年，大部分國(guó)家回歸到金本位制度，外匯匯率也逐漸穩(wěn)定下來(lái)。但1930年代發(fā)生的大蕭條說(shuō)明金本位制度實(shí)行過(guò)了頭。各國(guó)均擔(dān)心由于國(guó)際收支逆差會(huì)帶來(lái)資金外流和緊縮影響會(huì)阻礙本國(guó)的經(jīng)濟(jì)復(fù)蘇。為了促進(jìn)出口抑制進(jìn)口，一些國(guó)家開(kāi)始通過(guò)黃金貶值從而令本國(guó)貨幣貶值。這一系列的貶值最終導(dǎo)致了金本位制度的崩潰。</p><p>　　在這一時(shí)期，有關(guān)外幣折

74、算會(huì)計(jì)的著作大量涌現(xiàn)。西塞爾·S的早期文章中提出了流動(dòng)性項(xiàng)目-非流動(dòng)性項(xiàng)目法。最著名的是1931年由美國(guó)會(huì)計(jì)準(zhǔn)則特別委員會(huì)所出版的一份有關(guān)使用流動(dòng)性項(xiàng)目-非流動(dòng)性項(xiàng)目法的建議信。這是美國(guó)首次關(guān)于外幣折算方法提出官方闡述。該方法主要包括以下內(nèi)容：</p><p>　　·流動(dòng)資產(chǎn)和流動(dòng)負(fù)債項(xiàng)目以期末即期匯率進(jìn)行折算。</p><p>　　·非流動(dòng)性資產(chǎn)和非流動(dòng)性負(fù)

75、債項(xiàng)目以歷史匯率進(jìn)行折算。</p><p>　　·損益類項(xiàng)目以會(huì)計(jì)期期間的平均匯率進(jìn)行折算（這點(diǎn)與貨幣性項(xiàng)目-非貨幣性項(xiàng)目法相同）</p><p>　　委員會(huì)在1934年發(fā)布的公告中重申了這一方法。</p><p>　　ARB 4有關(guān)外幣的規(guī)定</p><p>　　特別委員會(huì)于1938年解散，取而代之的是新的會(huì)計(jì)準(zhǔn)則委員會(huì)（CAP）

76、。1939年12月，CAP發(fā)布了第四號(hào)會(huì)計(jì)研究公告（ARB 4）標(biāo)題為“國(guó)外經(jīng)營(yíng)與外匯”。1953年，ARB 4被并入ARB43中的第十二章。這一公告基本上重申了特別委員會(huì)提出的流動(dòng)性項(xiàng)目-非流動(dòng)性項(xiàng)目法并強(qiáng)調(diào)了在合并國(guó)外分支機(jī)構(gòu)交易事項(xiàng)時(shí)的保守風(fēng)格。ARB4還提出企業(yè)應(yīng)承擔(dān)實(shí)現(xiàn)和未實(shí)現(xiàn)的損失，并承認(rèn)已實(shí)現(xiàn)的收益。</p><p>　　第二次世界大戰(zhàn)的影響</p><p>　　隨著第二次世

77、界大戰(zhàn)帶來(lái)的額外的經(jīng)濟(jì)危機(jī)，幾大工業(yè)國(guó)的政府開(kāi)始建立一個(gè)能夠抵抗另一場(chǎng)大蕭條的經(jīng)濟(jì)體系。其中一個(gè)重要成果是在1944年布雷頓森林會(huì)議通過(guò)的固定匯率制。其后的幾年中，固定匯率制度運(yùn)行得很好，但隨后經(jīng)濟(jì)壓力劇增的各國(guó)開(kāi)始針對(duì)美元對(duì)本國(guó)貨幣進(jìn)行貶值，從而慢慢脫離該體系。該結(jié)果產(chǎn)生的經(jīng)濟(jì)動(dòng)蕩開(kāi)始引發(fā)對(duì)于外幣折算會(huì)計(jì)的新思考。1948年，AB赫克將當(dāng)時(shí)的情況描述如下：外匯匯率與日俱增的混亂使得外幣報(bào)表折算的統(tǒng)一準(zhǔn)則成為一大難題。</p>

78、;<p>　　這樣的經(jīng)濟(jì)形勢(shì)使得流動(dòng)性項(xiàng)目-非流動(dòng)性項(xiàng)目法的合理性產(chǎn)生了許多問(wèn)題。其中一個(gè)批評(píng)來(lái)自薩繆爾森，他一直提倡貨幣性項(xiàng)目-非貨幣性項(xiàng)目法。貨幣性的資產(chǎn)與負(fù)債能夠以外幣固定計(jì)量，非貨幣性項(xiàng)目則不能。</p><p>　　在1965年十月APB發(fā)布第六號(hào)意見(jiàn)稿承認(rèn)貨幣性項(xiàng)目-非貨幣性項(xiàng)目法以前，流動(dòng)性項(xiàng)目-非流動(dòng)性項(xiàng)目法是唯一受到認(rèn)可的方法，意見(jiàn)稿指出長(zhǎng)期應(yīng)收款與長(zhǎng)期應(yīng)付款，通常被認(rèn)定為貨幣性項(xiàng)

79、目，可以由現(xiàn)行匯率進(jìn)行折算。這一次，兩種方法均受官方認(rèn)可并被廣泛運(yùn)用到實(shí)踐中。</p><p>　　越南戰(zhàn)爭(zhēng)對(duì)匯率的影響</p><p>　　由于1960年代美國(guó)的通貨膨脹，布雷頓森林體系的問(wèn)題越發(fā)尖銳。美國(guó)的通貨膨脹是由美國(guó)在越南戰(zhàn)爭(zhēng)中的過(guò)度花費(fèi)以及輕率的貨幣政策引起的。這一情況引起美國(guó)的進(jìn)口大增而出口減弱。同時(shí)也讓美國(guó)與其他國(guó)家的固定匯率制度成為泡影，更適合的制度需要被建立起來(lái)。197

80、3年，史密森協(xié)定使得世界各國(guó)進(jìn)入了浮動(dòng)匯率制度時(shí)代。</p><p><b>　　第十二號(hào)會(huì)計(jì)研究</b></p><p>　　1972年六月，會(huì)計(jì)研究機(jī)構(gòu)發(fā)布了第十二號(hào)會(huì)計(jì)研究，由李納德寫(xiě)的“美國(guó)企業(yè)以美元為計(jì)量單位的國(guó)外交易”。該會(huì)計(jì)研究闡述了流動(dòng)性項(xiàng)目和非流動(dòng)性項(xiàng)目法和貨幣性項(xiàng)目和非貨幣性項(xiàng)目法并在美國(guó)的實(shí)踐，還有剛被提出的現(xiàn)行匯率法?，F(xiàn)行匯率法提倡將所有資產(chǎn)負(fù)

81、債類項(xiàng)目用期末現(xiàn)行匯率進(jìn)行折算。</p><p>　　美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則對(duì)于外幣折算會(huì)計(jì)準(zhǔn)則的貢獻(xiàn)</p><p>　　美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)發(fā)布的第八號(hào)準(zhǔn)則是其發(fā)布的最受人們批評(píng)的聲明。該聲明的主要目的就是將所有的匯兌損益，無(wú)論實(shí)現(xiàn)與否，都計(jì)入利潤(rùn)表。因此，在1981年，美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)又發(fā)布了第五十二號(hào)準(zhǔn)則，“外幣折算”，以此替換了廣受爭(zhēng)議的第八號(hào)準(zhǔn)則。第五十二號(hào)準(zhǔn)則的主要內(nèi)容如下

82、：</p><p>　　·由于匯率變動(dòng)使企業(yè)現(xiàn)金流與權(quán)益發(fā)生變動(dòng)而造成的預(yù)期經(jīng)濟(jì)影響，需提供相關(guān)的信息。</p><p>　　·國(guó)外分支機(jī)構(gòu)的合并財(cái)務(wù)報(bào)表應(yīng)采用功能貨幣并遵循美國(guó)公認(rèn)會(huì)計(jì)準(zhǔn)則，體現(xiàn)與母公司的關(guān)系。</p><p><b>　　總結(jié)</b></p><p>　　外幣折算會(huì)計(jì)問(wèn)題如同貨幣本

83、身一樣古老，但是在二十世紀(jì)的美國(guó)，它主要體現(xiàn)在三個(gè)方面。該問(wèn)題是隨著匯率的穩(wěn)定與否而變化的。尤其是每當(dāng)戰(zhàn)爭(zhēng)導(dǎo)致的經(jīng)濟(jì)動(dòng)蕩和匯率動(dòng)蕩總會(huì)引起新的討論點(diǎn)，比如第一次，第二次世界大戰(zhàn)和越南戰(zhàn)爭(zhēng)。CAP,APB，F(xiàn)ASB等組織對(duì)于外幣折算會(huì)計(jì)問(wèn)題做出了巨大的貢獻(xiàn)，盡管至今沒(méi)有哪一種準(zhǔn)則的公布是能免于人們批評(píng)的，F(xiàn)ASB1981年發(fā)布的第五十二號(hào)準(zhǔn)則仍是占有重要分量的。</p><p>　　外文出處：管理史期刊，泰德