One is the temporal method that based on measure theory, the other is current rate method that only pays attention to the in.
外币报表折算会计发展到了目前呈两种折算方法并行兼用的状态,一种是立足于计量的时态法;另一种是只重视汇率变动对投资净额影响的现行汇率法。
The focus of this issue concentrates on the choice between temporal method and current rate method.
外币报表折算是财务会计面临的三大难题之一,焦点主要集中在时态法与现行汇率法的方法选择上。
During the argument of temporal method and current rate method, the latter exceeds the former temporarily, it is al.
在时态法和现行汇率法的争议中,现行汇率法暂时占据上风,也成为我国企业外币报表折算方法的现行选择。
Through the theoretical analysis of temporal method and current rate method,this thesis points out the theoretical defect of current rate method and analyzes the contradiction of using the two methods concurrently.
通过对时态法和现行汇率法的理论分析 ,指出了现行汇率法存在的理论缺陷 ,分析了兼用时态法和现行汇率法的矛盾 ,并论证了时态法才是我国外币报表折算方法的现实选择。
CR [current rate]
当日汇率、现行汇率[
Real Exchange Rate s Fluctuating Factors Analysis under Chinese Current Exchange Rate Institution;
我国现行汇率制度下实际汇率的波动因素分析
On China s Enterprises Guarding Against the Risk of Foreign Exchange Transactions under Current Exchange Rate System;
现行汇率制度下我国企业的外汇交易风险防范
What is the Optimal Forex Reserve given China s Current Forex Scheme;
基于现行汇率制度的外汇储备规模研究
current-noncurrent method
对国外业务按现行汇率折合算法
China s Current Exchange Rate System an International Law Perspective;
从国际法角度透视中国现行汇率制度
Problems of China s Current Exchange Rate Regime and Solutions;
我国现行汇率制度存在的问题与对策
Analysis of current cost effect of RMB exchange rate regimes;
人民币现行汇率制度的成本效应分析
Current Rate Method And Temporal Method Of Foreign Currency Transformation In Financial Statement;
外币报表折算中的现行汇率法和时态法
Test of the Theory of the Term Structure of Interest Rate Differentials in a Target Zone:the Analysis of the Current Exchange Rate Regime of China;
目标区汇率制度下利差期限结构理论的检验:中国现行汇率体制的分析
Current exchange rate of used to y be 1: 245
现行美元和日元的外汇汇率为1:245。
The Base of Exchange Rate Regime: An Analysis on the Cost and Benefit of the RMB Exchange Rate Regime;
现行人民币汇率制度成本收益的分析
Cross rate
套价,套汇汇率,裁定外汇行情
Study on Current RMB Exchange Rate System and the Future Movement;
论现行的人民币汇率制度改革及其发展方向
The Limitation and Reformation of the Actual Exchange Rate System of RMB;
现行人民币汇率制度的缺陷及改革思路
The Theories and Empirical Research of Current Renminbi Exchange Rate and Chinese Macroeconomy;
现行人民币汇率与中国宏观经济的理论与实证
Some Dissussion of Our Recent Currency Policy;
人民币汇率制度的现行特点及改革思路
The Stage and Rationality of the Current RMB s Exchange Rate Mechanism;
论现行人民币汇率机制的阶段性与合理性
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