国际会计是随着国际经济联系和跨国公司的迅速发展而产生出来的。它包括三个相互联系的方面,国际企业经营业务、各国会计比较和国际会计标准化。针对国际企业经营业务,国际会计要研究和解决的财务问题很多,例如外币交易、外币转换、企业合并和合并会计报表、企业分公司报告、通货膨胀、国际税务,等等。其中最主要的是国际间不同货币计量而产生的换算问题,即要解决如何确定记帐汇率以及由此产生的记帐汇率和结算汇率的差异;如何在汇编总公司的财务报表时,将外币折合成本国货币和处理两者间的差额,除此之外,国际企业经营中的一些管理决策和理财控制方面的问题,也是国际会计要研究 International accounting is generated with the rapid development of international economic relations and transnational corporations. It includes three interrelated aspects, international business operations, comparison of national accounting and international accounting standardization. For international business operations, international accounting to study and solve many financial issues, such as foreign currency transactions, foreign currency conversion, business combinations and consolidated financial statements, corporate branch reports, inflation, international tax, and so on. Among them, the most important one is the conversion problem arising from different international currencies, ie how to determine the difference between the bookkeeping rate and the bookkeeping rate and settlement rate resulting therefrom; how to compile the foreign currency Equivalent to the national currency and the difference between the two, in addition, some of the international business management decisions and financial control issues, but also the international accounting research