外币资产和负债均按现行汇率。
Foreign currency assets and liabilities translated at current exchange rates.
业务涉及外币或资产负债表中含有外币资产的公司承受的汇率变动风险。
The foreign exchange exposure is held by a company which has foreign exchange transaction or assets in foreign currency.
基于这个原因，从今以后公布的外币资产都会是综合已扩大的外汇基金资产数字。
Henceforth the announcement of the foreign currency figure will be on a consolidated basis using the assets of the enlarged exchange fund.
随著外币资产累积，对升值的预期也将提高，甚至使将货币汇率压低的成本更高。
As the stock of foreign currency accumulates, speculation on an appreciation rises, making it ever more costly to hold the currency down.
指由于汇率波动，造成公司外币资产或负债在资产表上的本币值相应出现不利变动的风险。
The exchange rate fluctuation causes the reporting valuation of foreign assets and liabilities in balance sheet to fluctuate accordingly.
英国的净外汇敞口是零，但冰岛当时的头寸也差不多如此，而它的银行还是不能用外币资产来清偿其外债。
Its net foreign-exchange exposure is nil, but Iceland was in a similar position, and its Banks have not been able to liquidate foreign assets to cover their foreign debts.
这部分反映了新兴市场银行在将过剩资金转变成外币资产或在异国子公司间转移过剩资金的过程中面临的问题。
That partly reflects the problems emerging-market Banks face in shifting excess funds into foreign-currency assets, or among subsidiaries in different countries.
外币资产增加，主要是因为以港元购买外币及负债证明书增加。港元资产减少，主要是因为出售港元以换取外币及银行借款减少。
The decrease in hong kong dollar assets was mainly due to the sale of hong kong dollars in exchange for foreign currencies and a decrease in bank borrowings.
国际清算银行（Bankfor International Settlements）的数据显示，美元依然是最受全球银行界欢迎的货币，占这些银行外币资产和债务的55%。
S. currency remains the most popular among global banks, accounting for 55% of the assets and liabilities they hold in foreign currencies, according to the Bank for International Settlements.
如果美元继续下行，以欧元、日圆、卢布或以色列谢克尔计价的股票和债券会变得更有价值，那么以外币计价的任何资产都将能购买更多的美元。
If the dollar keeps dropping, stocks and bonds priced in euros, yen, rubles or shekels will tend to become more valuable; anything denominated in foreign currency will then buy more dollars.
但实际上从很大程度上中国的外币储蓄和金融资产是被动形成的，尤其是占70%的央行储蓄。
But the fact is that to a large extent the stock and portfolio of China's foreign-currency assets are formed passively, particularly the 70% share in central-bank reserves.
可供出售外币货币性金融资产形成的汇兑差额，应当计入当期损益。
The gap arising from the foreign exchange conversion of a sellable cash financial asset in any foreign currency shall be recorded into the profits and losses of the current period.
外币货币性项目，采用资产负债表日即期汇率折算。
The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date.
第九条在资本化期间内，外币专门借款本金及利息的汇兑差额，应当予以资本化，计入符合资本化条件的资产的成本。
Article9during the period of capitalization the exchange balance on foreign currency borrowings shall be capitalized and shall be recorded into the cost of assets eligible for capitalization.
然后将该外币现值按照计算资产未来现金流量现值当日的即期汇率进行折算。?。
Then the current value of the foreign currency shall be converted at the spot exchange rate of the current day when the future cash flow of the asset is calculated.
它是由资本溢价、股本溢价、接受捐赠、资产评估增值、外币折算差额等原因形成的。
It is formed due to several reasons capital stock premium, present acceptance assets assessment appreciation and foreign currency converting difference, and so on.
企业以外币借款购建的固定资产、无形资产、其他资产、原材料和支付的费用，也可以按该项外币借款的帐面汇率折合人民币价值入帐。
The same applies to fixed assets, intangible assets, other assets and raw materials acquired by the costs and expenses thereof paid for by the joint venture with funds from foreign currency loans.
企业以外币借款购建的固定资产、无形资产、其他资产、原材料和支付的费用，也可以按该项外币借款的帐面汇率折合人民币价值入帐。
The same applies to fixed assets, intangible assets, other assets and raw materials acquired by the costs and expenses thereof paid for by the joint venture with funds from foreign currency loans.
应用推荐