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1、本科毕业论文（设计）外文翻译外文题目Thetemporalmethodversustheclosingratemethod外文出处ComparativeInternationalAccounting(8thEdition)[M].FinancialTimes/PrenticeHall,2005.394-398.外文作者ChristopherNobes,RobertBParker.原文：ThetemporalmethodversustheclosingratemethodTheoppositionbetweenthete
2、mporalmethodandtheclosingratemethodthroughouttheaccountancyworldisprobablythemostimportantaspectofthetranslationproblem.Note,however,thatthisoppositionwouldnotariseundercurrentvalueaccounting,whenthetwomethodswouldgivethesameresults.Itistheauthor’sopinionthat,on
3、lythetemporalmethodcanbejustifiedforusewithhistoricalcostaccounting.Thefundamentalobjectionoftheaccountingtheoristtotheclosingratemethodunderhistoricalcostaccountingcanbestatedverysimplyasfollows.Theclosingratemethod,whenappliedtoanassetstatedintheforeignsubsidi
4、ary’sbalancesheetathistoricalcost,producesatranslatedfigurethathasnomeaning:itisnotthehistoricalcostintermsofthehomecurrency;neitherisitthecurrentreplacementcostnorthenetrealizablevalue:‘Thenumberisinfactnothingexcepttheproduceofmultiplyingtwounrelatednumbers’(L
5、orensen,1972,page107).TheleadingGermantheorist,BussevonColbe,makesthesamepointrathermorepolitely:‘translationofhistoricalcosts,expressedinforeigncurrency,atthecurrentratedoesnotresultinavaluationthatcanbeinterpretedinanymeaningfulsense’(Grayetal.,1993,page327).T
6、hisfaultoftheclosingratemethodissofundamentalthat,intheopinionofmanyaccountingtheorists,itmakestheuseofthemethodquiteunacceptable.ThecasefortheclosingratemethodwassetoutbytheBritishAccounting12StandardsCommittee（ASC）inED21(issuedin1977),notablyparagraphs9and10:9
7、Theclosingratemethodisbasedontheconceptthatareportingcompanyhasanetinvestmentinaforeignoperationandwhatisatriskfromcurrencyfluctuationsisthenetinvestment…10Theclosingratemethodpossessesthefollowingadvantages:(a)Itdealseffectivelywiththesituationwherefixedassetsl
8、ocatedoverseashavebeenfinancedbyforeigncurrencyborrowingsandachangeintheexchangerateresultsinoffsettinggainsandlosses.(b)Therelationshipexistingbetweenbalancesinaccou
