前言
一、研究動機與目的
由於我國國際性商業活動十分發達，對外貿易額與年遞增，因此，外幣交易之會計處理及國外投資之財務報表折算問題，是值得會計人員重視的。
外幣交易及外幣報表之折算，須以滙率為標準，設滙率時有變動，或同時有兩種以上不同之滙率，則滙率的選擇，關係至為重大，如運用失當，必將歪曲損益。政府遷台後，向採固定滙率制度，自去年七月起，為適應國際金融情勢之鉅變，而改採機動滙率制度，滙率由市場供需決定。因此，建立一套折算準則，以真實地反映企業之外幣交易及國外投資等經濟事項，實乃刻不容緩之事。
外幣交易及報表折算原則之訂定，首須確認折算之性質及折算目的。美國財務會計標準委員會以現行一般公認會計原則為架構，發展了一套折算準則。然現行一般公認會計原則之適當性，早為會計界所爭論不已，因此，依一般公認會計原則發展出之折算原則，亦成為學術界及企業界所熱烈討論之對象。
本文乃就各派學者所主張之折算方法一一介紹，並綜合學術界及企業界對美國財務會計標準委員會第8號公報之評論，以為我國建立折算準則之參考。
二、研究範圍與限制
本文主要乃研究財務報表上，外幣交易及國外投資之會計處理，但對於目的不在提供編製聯合報表、合併報表、或使用權益法之企業計算國外投資權益而改變貨幣衡量單位之問題，則不列入本文研究範圍內。
由於外幣交易及外幣報表折算問題，在美國已有相當之發展，而我國坊間少有討論此課題之書刊，因此參考書目及所舉範例，以美國會計界為主要依據。
三、研究方法
我國今年二月始建立外滙市場，實施外滙市場業務操作。因此，無法作實証研究，本文以「敘述性」及「探索性」方式進行理論上的研究，綜合各家言論並批評之，以為我國未來研究發展之基礎。
四、論文結構
本論文計分六章二十二節。
第一章，外幣折算問題之本質。敘述外幣交易及報表折算問題發生之實務需要，討論其理論上爭議之問題，並介紹美國會計界之發展背景，美國會計權威機構對此問題發表之公告及其時代背景。
第二章，外幣交易之會計處理。外幣交易依性質可分為營業性外幣、財務性外幣交易及期貨買賣三種，本章乃分就前述三種外幣交易，介紹各派學者提議之折算方法並試予評論。
第三章，外幣財務報表之折算方法。本章將對第8號公報發布前，美國會計實務界運用之外幣報表折算方法（「流動性—非流動性法」及「貨幣性—非貨幣性法」），與學術界提議之方法（「時間法」及「現時滙率法」）作詳盡介紹，並自折算性質及折算目的方面，對之加以評論。
第四章，美國會計權威機構之主張。敘述第8號公報之發展背景及其訂定之折算目的，對此權威性文獻所設立之外幣報表折算準則及其理由詳細介紹，並舉範例說明。
第五章，FASB第8號公報之檢討。介紹第8號公報發布後，學術界及企業界之反應，以探討此具權威性之折算準則的適當性，而求推演出具理論上健全之折算準則。
第六章，結論與建議。彙述本文之討論，並提出對未來研究的展望。
本文承蒙陳師楚菊教授，在論文結構、文辭修飾方面，悉心指導匡正，並蒙鄭師丁旺博士於論文研究方法、資料蒐集，提供寶貴意見，在此謹致萬分謝忱，此外，並得
國貿所葉明水先生代為蒐集資料，協助良多；及研究所諸同學之關懷與鼎助，使本文得以順利完成，於此一併申致謝忱！
筆者才疏學淺，雖曾戮力以赴，亦不免疏漏謬誤，敬祈師長先進不吝指教，實無任感激！

一、書籍
高造都教授著：高級會級學E（民國六十五年初版）。
朱國璋教授著：近代會計理論之介紹（台灣中華書局，民國六十一年十一月初版）。
1. Hendriksen, Eldon S., Accounting Theory. Homewood, Ill.,: Richard D. Irwin, Inc., 1970.
2. Hepworth, Samuel R., Reporting Foreign Operations ( Ann Arbor, Michigan: University of Michigan, 1956).
3. Meigs, Walter B., Charles E. Johnson and Thomas F. Keller, Advanced Accounting. McGraw-Hill Inc., 1966.
4. Meigs, Walter B., E. John Larsen and Robert F. Meigs, Principles of Auditing 5th ed. Homewood, Ill.: Richard D. Irwin, Inc., 1973.
5. Moyer, C. A. and R. K. Mautz, Functional Accounting (Intermediate), 2nd ed. n. p, 1955.
6. Welsch, Glenn A., Charles T. Zlatkovich and John Arch White, Intermediate Accounting. 4th ed., Richard D. Irwin, Inc., 1976.
7. Willingham, John J. and Dr. R. Carmichael, Auditing Concepts and Methods. 2nd ed., 1975.
8. Zeff, Stephen A. and Thomas F. Keller, Financial Accounting Theory 1: Issues and Controversies, 1975.
二、文章及期刊
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2. ________, Accounting Principles Board Opinion No.6, “Statue of Accounting Research Bulletins,” Par. 18. New York: AICPA, 1965.
3. ________, Accounting Principles Board Opinion No.11, “Accounting for Income Taxes.” New York: AICPA, 1967.
4. ________, Accounting Principles Board Opinion No.16, “Business Combinations.” New York: AICPA, 1970.
5. _________, Accounting Principles Board Opinion No.18, “The Equity Method of Accounting for Investments in Common Stock.” New York: AICPA, 1971.
6. _________, Accounting Frinciples Foard Opinion No.23, “Accounting for Income Taxes-Special Areas,” New York: AICPA,1972.
7. _________, Accounting Principles Board Opinion No.24, “Accounting for Income Taxes-Investments in Common Stock Accounted for by the Equity Method (Other than Subsidiaries and Corporate Joint Ventures)” New York: AICPA. 1972.
8. _________, Accounting Principles Board Opinion No.28, “Interim Financial Reporting,” New York: AICPA, 1973.
9. _________, Accounting Principles Board Statement No.3, “Financial Statement Restated for General Price- Level Changes. ” New York: AICPA, 1969.
10. _________, Accounting Principles Board Statement No.4, “Basic Concept and Accounting Principles Underlying Financial Statements of Business Enterprises “ New York: AICPA, 1970.
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16. Drebin, Allan R. “A Fallacy of Depreciation Translation.” Journal of Accounting Research, Autumn 1969, pp.204-214.
17. Elliott, C. Willard. “Quasi-Reorganization of an International Corporation in the Event of Currency Devaluation.” Management Accounting, November 1966, pp. 60-63.
18. Everett, Robert M. “Accounting for Exchange Variation in Local Currency.” Management Accounting, October 1968, pp.15-17.
19. Fredrikson, E. Bruce. “On the Measurement of Foreign Income. ” Journal of Accounting Research, Autumn 1968, pp.208-221.
20. Frey, K. M., “Management of Foreign Exchange Risk with Forward. Contracts,” Management Accounting, (March, 1977), pp.45-48.
21. Hayes, Donald J., “Translating Foreign Currencies.” Harvard Business Review, January-February 1972, p.6.
22. King, Alfred M., “The Choice of a Foreign Exchange Rate.” Management Accounting, April 1968, pp.11-13.
23. King, Alfred M., “Budgeting Foreign Exchange Losses.” Management Accounting, October 1969, p.39.
24. Lorensen, Leonard, Accounting Research Study No.12, “Reporting Foreign Operations of U. S. Companies in U. S. Dollars,” New York: AICPA, 1972.
25. Mandich, DonaldR., “Devaluation, Revaluation-Re- Evaluation?” Management Accounting, August 1970, pp.27-29.
26. Rosenfield, Paul, “General Price-Level Accounting and Foreign Operations.” The Journal of Accountancy, February 1971, pp.58-65.
27. Sapienza, S. R., “Inflation and Foreign Investments.” Financial Executive, April 1963, pp.27-31.
28. Treuherz, Rolf M., “Forecasting Foreign Exchange Rates in Inflationary Economies.” Financial Executive, February 1969, pp.57-60.
29. Tuckerman, Bert, “Reporting Foreign Dividends.” Management Accounting, November 1965, pp.51-55.
30. Watt, George C, “Unrealized Foreign Exchange Gains and Losses.” Management Accounting, April 1968, pp.31-38.