translation of foreign currencies meaning in English

外币换算

Choice of methods of translation of foreign currency financial statements
试论外币报表折算方法的选择
The translation of foreign currency in the cash flow statement shall be subject to the accounting standards for business enterprises no . 31 - cash flow statement
（三）现金流量表中的外币折算，适用《企业会计准则第31号- -现金流量表》。
The balance arisen from the translation of foreign currency financial statements in compliance with the aforesaid items ( 1 ) and ( 2 ) shall be presented separately under the owner ' s equity item of the balance sheets
按照上述（一）、（二）折算产生的外币财务报表折算差额，在资产负债表中所有者权益项目下单独列示。