UC知道再求学国际会计学的高手帮忙翻译一下课后习题的英文答案，谢谢啦！
来源：百度知道 编辑：UC知道 时间：2024/07/02 00:16:32
我们学的是弗雷德里克.D.S.乔伊编著的《国际会计学》第五版（东北财经大学出版社），老师给了自己做的课后的讨论题和习题的英文版的答案，我想请大家帮忙翻译成中文版的，谢谢啦！下面附上中文题目和老师给的英文答案。
Chapter 6
Discussion Questions
9.描述《财务会计准则公告第52号》的关键概念——功能货币的概念基础。
答：The idea of functional currency, defined as the currency of the primary economic environment in which a foreign entity operates, is designed to define the nature of a parent company s foreign operations as a basis for appropriate translation procedures.
Underlying this idea is the premise that the most meaningful reporting perspective for a foreign entity is the currency in which it primarily generates and spends cash. At least two broad reporting perspectives can be identified. The first considers foreign operations that largely are extensions of the parent company. Here, assets used by the foreign affiliates typically are acquired from or financed by the parent. Similarly, it is expected that earnings generated by the affiliate will be distributed to the parent, and
Chapter 6
Discussion Questions
9.描述《财务会计准则公告第52号》的关键概念——功能货币的概念基础。
答：The idea of functional currency, defined as the currency of the primary economic environment in which a foreign entity operates, is designed to define the nature of a parent company s foreign operations as a basis for appropriate translation procedures.
Underlying this idea is the premise that the most meaningful reporting perspective for a foreign entity is the currency in which it primarily generates and spends cash. At least two broad reporting perspectives can be identified. The first considers foreign operations that largely are extensions of the parent company. Here, assets used by the foreign affiliates typically are acquired from or financed by the parent. Similarly, it is expected that earnings generated by the affiliate will be distributed to the parent, and
第6章
讨论问题
9.描述《财务会计准则公告第52号》的关键概念——功能货币的概念基础。
答：这个想法的功能货币，其定义是：货币的主要经济环境，使外国实体经营，目的是确定的性质，母公司的外交行动，以此为基础适当的翻译程序。
这种想法根本是前提，最有意义的报告观点为外国实体的货币，其中主要用于生成和现金。至少有两个广泛的报告观点可以查明。第一认为外国行动，主要是延长母公司。在这里，资产使用的外国子公司通常是收购或资助的母公司。同样，预计收益所产生的子公司将分配给母公司，而不是再投资海外。由于当地业务在很大程度上取决于经营环境的母公司货币，并改变外国实体这是一种为了满足个人净资产的影响现金流量的母公司，母公司的货币是功能货币。该物体的翻译在这种情况下是改变货币的标准聘请外币的本国货币。
其他报告的观点是一个国外业务是相对独立的，综合在一个特定的国家。日常业务并不取决于经济环境的母公司货币。此外，外资主要经营产生的现金流量以当地货币不影响母公司的现金流量。利息中心的地位和业绩的地方行动的当地环境。在这里，当地货币的职能货币。该物体的翻译是维护金融的关系，存在于当地货币的声明。