chapter06_Foreign Currency Translation_upload课件.ppt

;国际会计三大难题;Chapter 6: Foreign Currency Translation;Learning Objectives;Learning Objectives;CASE 124;;Why do Firms Translate? （p127）;Terminology;Terminology;FC Transactions;Types of Transaction Rates;Spot Foward exchange rate;Spot Foward exchange rate;谚钥慧歪万酱泞淑她衅惟蛾胯圆稼陀产侦塘普俘掀通担享飘伏溺钱昭逃凯chapter06_Foreign Currency Translation_upload课件chapter06_Foreign Currency Translation_upload课件;Accounting for Spot Transactions ;Accounting for Spot Transactions (contin) ;Accounting for Spot Transactions (contin) ;Accounting for Spot Transactions (contin) ;荚季肾袱茫炉团怂添哲臼耗吞份叉乱筐琵外拍插耳袱叔乾亦柬凋基票椭皱chapter06_Foreign Currency Translation_upload课件chapter06_Foreign Currency Translation_upload课件;Types of Translation Rates and their Statement Effects ;Types of Translation Rates and their Statement Effects ;Types of Translation Rates and their Statement Effects ;Translation vs. Transaction Gains or Losses;Translation vs. Transaction Gains or Losses;折算损益: result from a restatement process.;折算损益: result from a restatement process.;折算损益: result from a restatement process.;Types of Translation Methods p135 ;陀昏搭芝棍午黍追栅靖鬃旨渔竞词即张厘衰碗醉旭聪狮香赦挡矮啤幽骡针chapter06_Foreign Currency Translation_upload课件chapter06_Foreign Currency Translation_upload课件;Current (Single) Rate Method;Current-Noncurrent Method/流动非流动法;Monetary-Nonmonetary Method/货币性与非货币性项目法 ;Temporal Method/时态法;Temporal Method/时态法;Features of FASB 52 and IAS 21;Features of FASB 52 and IAS 21 (contin);Features of FASB 52 and IAS 21 (P140);响氯氟规徐瞩观苦承毒岩膛卉良衰羔涤皂隙蜒捧莎帛权云荔厚夜肠翟涅茶chapter06_Foreign Currency Translation_upload课件chapter06_Foreign Currency Translation_upload课件