随着我国改革开放的进一步深化，跨国经营公司得到迅速发展。为了全面综合反映跨国经营企业的财务状况和经营成果，需将以外币表示的子公司报表折算为以母公司所在国货币反映的报表，并据以编制合并会计报表。由于汇率的波动，给外币报表折算带来了风险。 一、会计风险 会计风 With the further deepening of China’s reform and opening up, multinational operating companies have been rapidly developed. In order to comprehensively and comprehensively reflect the financial status and operating results of multinational enterprises, the statements of subsidiaries in foreign currencies shall be converted into the statements reflected in the currency of the parent company and the consolidated financial statements shall be prepared accordingly. Due to the fluctuation of the exchange rate, it brings risks to the translation of foreign currency statements. First, the accounting risk accounting wind