Functional Measured Using The Currency On The Basis Of The Current Exchange Rate Model Study

Economic globalization requires the globalization of the information, the globalization of the information make greater demands on currency describing and measuring of accounting reports. The reformation and perfection to foreign currency translation are in urgent.Now, Foreign currency translation accounting has been on a condition that two translation methods use at the same time. One is the temporal method that based on measure theory, the other is current rate method that only pays attention to the influence of currency rate change to net investment. Using two methods at the same time has many shortcomings and leads to much contradiction and controversy. But this contradiction don't be resolved still. The foundation problem has made no new breakthrough. The thesis proceeds from basic theory, has explained the theory of currency measure and, the accounting prerequisite and principle that was alone possessed by the foreign currency translation accounting. The thesis analysis and compare the four kinds of foreign currency translation methods in the history vertically and horizontally, propose that in the reality using , the various countries have formed a kind of translation mode instead a certain method simply. The thesis propose setting up a kind of new mode-A mode of current rate method based on functional measurement. Not only on the basis of theory but also inpractice, the new mode has great advantages. The thesis proved with the case at the end that to explain the problem to use model during the practical application and the method of solve problem.