处置境外经营对外币财务报表折算差额的影响。?。
The effects of disposal of any overseas business on the balance arising from the translation of foreign currency financial statements.
境外经营对其所从事的活动是否拥有很强的自主性；
Whether or not the overseas businesses are quite independent from the activities in which it is engaged;
境外经营活动产生的现金流量是否足以偿还其现有债务和可预期的债务。
Whether or not the cash flow incurred in overseas business operations is sufficient to settle its current liabilities and predictable liabilities.
第七条境外经营，是指企业在境外的子公司、合营企业、联营企业、分支机构。
Article 7the "overseas business operation" refers to the enterprise 'overseas subsidiary companies, joint ventures, associated enterprises and branches.
第七条境外经营，是指企业在境外的子公司、合营企业、联营企业、分支机构。
Article 7the "overseas business operation" refers to the enterprise 'overseas subsidiary companies, joint ventures, associated enterprises and branches.
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