境外经营有两方面的含义，一是指企业在境外的子公司、合营企业、联营企业、分支机构；二是当企业在境内的子公司、联营企业、合营企业或者分支机构，选定的记账本位币不同于企业的记账本位币的，也应当视同境外经营。确定境外经营，不是以位置是否在境外为判定标准，而是要看其选定的记账本位币是否与企业的记账本位币相同。
... 固定资产清理 Fixed assets pending for disposal 境外经营 Foreign operations 特许权 Franchise right ...
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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.
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