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.
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.
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