中油國(guó)際公司以公允價(jià)值為導(dǎo)向的外幣報(bào)表折算.pdf

1、蘭州大學(xué)碩士學(xué)位論文中油國(guó)際公司以公允價(jià)值為導(dǎo)向的外幣報(bào)表折算姓名：王文華申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：工商管理指導(dǎo)教師：田中禾20100401MBA論文作者：Ii文華中油陶際公；日以公允價(jià)值為基礎(chǔ)的外幣報(bào)表折算ABSTRACTWiththedeepeningofreformandopeningup，ChinahasbecomeacapitalexporterfromacapitalimporterMeanwhile，moreandmoree

2、nterprisesstepoutofboarders，butbyamultinationalbusinesspracticeseconomicplanningareclusivehidebound，formanyyears，theeconomicenvironment，turnintoamarketeconomy，intotheglobaleconomybasedonthetide，therisksofitCallbeimagined

3、Multinationalcompaniesindifferentcountries，differentcurrenciesundertheconditionofdifferentstandardsinmultinationalmanagement，theforeigncurrencyexchangedifferenceforchangestoandtheimpactofbusinessmanagement，alwaysfeelvery

4、trickyCNPCInternationalCompanyisjustoneSincestepsoutthegateofChina，ithasbeenfacingtheproblemofdifferentcountriesandmulticurrenciesTheamountofforeigncurrencyexchangebecomesmoreenormousForeigncurrencyfinancialstatementsinf

5、luencecompany’sdecision，andcompanyriskcontrolbecomesmoredifficultThisarticlestudiesthemethodismainlyinthereferenceofforeigncurrencyconversionreport，basedonresearchofChinaPetroleumInternationalCorporationthroughtheforei印m

6、ultinationalmanagementstatementsintheanalysisoftheproblemsandeffect，guidedbythefairvalueofthecurrencyconversionReportFirst，inforeigncurrencystatementsfeatures，systematicallyanalyzedbyforeignstatementsmethodSecondly，inthe

7、foreigncurrencystatementsdescribemethod，thesystemisanalyzedinf0rei弘companyovel苫eascompanywhichstatementsandinfluenceforthefuture，moremdepthanalysisofoverseascompaniesofChinaPetroleumInternationalCorporationwhenforeignsta

8、tementsprovidethehelpofriskanalysisFinally，throughthecompanyinforeigncurrencystatementsoutsidethecompanyproducedwhenaseriesofproblems，thispaperproposesthefairvalueorientationintheforeigncurrencyconversionmethodforthecomp