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论文编号：	13288
作者编号：	2320190749
上传时间：	2022/6/10 10:16:47
中文题目：	A集团境外施工企业外币折算方法选择研究
英文题目：	Research on the selection of foreign currency conversion methods for overseas construction enterprises of Group A
指导老师：	边泓
中文关键字：	外币收入计量；境外经营；外币交易；完工进度
英文关键字：	Measurement of foreign currency income, Overseas operation, Foreign currency transactions, Construction schedule
中文摘要：	自从“一带一路”倡议提出后，越来越多的中国施工企业走出国门。随着境外施工业务的增多，面临的问题越复杂，暴露的问题也越来越多。不同的境外施工企业根据其情况不同，选择不同的货币作为记账本位币，且在对其确认的收入进行计量时又需引入外币折算准则的要求。多种因素综合在一起，导致有些境外施工企业没有恰当地应用外币折算准则而导致不恰当的计量结果。本文案例中A集团境外施工企业承揽的项目是“一带一路”中的典型项目“亚吉”铁路项目，该企业根据其所处的经济环境、境外经营所从事活动的自主性等，选定埃塞俄比亚比尔作为记账本位币。该企业对境外项目的收入计量时所采用外币折算的方法为：按照累计确认的本位币收入和施工成本按照当期汇率折算为累计确认的人民币收入和施工成本，扣除以前期间确认的人民币收入和施工成本，作为当期计量的人民币收入和施工成本。这种做法代表很多境外施工企业在对当期经营成果计量时所采用的外币折算方法。该做法在记账本位币为人民币或汇率保持不变时可以恰当计量境外施工企业经营成果，然而在记账本位币为人民币以外的货币并面临汇率大幅波动时，就无法恰当计量境外施工企业的经营成果。本案例在2017年经历了埃塞俄比亚货币大幅贬值，按照上述境外施工企业外币折算方法，导致该企业2017年计量的人民币收入和施工成本为负数。该外币折算方法明显违背会计信息可靠性和可理解性原则。经过深入分析问题的原因，发现该企业在对本位币确认的收入和施工成本进行外币折算时，该企业错误地使用了外币折算准则。境外施工企业外币折算应采用外币折算准则中境外经营的要求，对境外经营主体当期确认的收入和施工成本按照当期汇率进行折算，而不应对以前确认的收入和施工成本再按照当期汇率进行折算。在对准则重新应用后，该企业境外确认的收入和施工成本可以恰当计量。本文案例的背景是本位币大幅贬值，在本位币升值时按照新的准则应用，也可恰当计量境外施工企业确认的收入和施工成本。本文案例的研究对“一带一路”倡议下其他境外施工企业具有很好的借鉴意义，同时也对准则的应用提供实务素材。
英文摘要：	Since the "Belt and Road" initiative was put forward, more and more Chinese construction companies have gone abroad. With the increase of overseas construction business, the problems faced are more complex and more and more problems are exposed. Different overseas construction enterprises choose different currencies as the functional currency for bookkeeping according to their different situations, and the requirements of foreign currency conversion standards need to be introduced when measuring their recognized revenue. A combination of factors has resulted in some overseas construction companies failing to properly apply foreign currency translation standards, resulting in inappropriate measurement results. The project undertaken by the overseas construction company of Group A in the case of this paper is the typical project of the “Belt and Road”, the “Yaji” railway project. The company selected Ethiopia according to its economic environment and the autonomy of its overseas operations and activities. Bill as the functional currency. The foreign currency conversion method adopted by the enterprise for the measurement of the income of the overseas project is: convert the accumulated recognized revenue and construction cost in the standard currency into the accumulated recognized RMB revenue and construction cost according to the current exchange rate, deduct the RMB revenue and construction cost recognized in the previous period. Cost, as the RMB revenue and construction cost measured in the current period. This approach represents the foreign currency conversion method adopted by many overseas construction companies when measuring the current operating results. This method can properly measure the operating results of overseas construction enterprises when the functional currency for bookkeeping is RMB or the exchange rate remains unchanged. Business results. This case experienced a sharp depreciation of Ethiopian currency in 2017. According to the foreign currency conversion method of the above-mentioned overseas construction enterprise, the RMB revenue and construction cost measured by the enterprise in 2017 were negative. The foreign currency conversion method obviously violates the principles of reliability and intelligibility of accounting information. After in-depth analysis of the cause of the problem, it was found that the company had mistakenly used the foreign currency translation standard when converting the revenue and construction costs recognized in the functional currency into foreign currency. The foreign currency translation of overseas construction enterprises shall adopt the requirements for overseas operations in the foreign currency translation standards, and the revenue and construction costs recognized by the overseas operating entities in the current period shall be converted at the current exchange rate, and the previously recognized revenue and construction costs shall not be converted at the current exchange rate. After the standard is reapplied, the revenue and construction costs recognized overseas by the enterprise can be properly measured. The background of the case in this paper is the substantial devaluation of the standard currency. When the standard currency appreciates, it will be applied in accordance with the new criteria, and the revenue and construction costs recognized by overseas construction enterprises can also be properly measured. The case study in this paper has a good reference for other overseas construction companies under the “Belt and Road” initiative, and also provides practical materials for the application of the guidelines.
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