Currency Rate Impact on Reports

Hey ,

I have this big confusion on NS handles the currency rates when it comes to reporting .:h_a_w:

As per NS they have recommended that ,

•         Current rate (method) is used for most asset and liability accounts in the balance sheet.
•         Average rate (method)  is used to translate accounts in the income statement and to build retained earnings.
•         Historical rate (method)  is used for equity accounts, or owner's investments, in the balance sheet.

So the confusion is If we use average rate method for Cash flow statement

How will be cash balance equals to Balance Sheet  amount (BS calculated based current rate)