... translation exposure外币折算风险暴露 translation gain or loss外币折算损益 translation of foreign currency外币折算 ...
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指外币折算的折算损益 translationgainorloss
外币折算损益自给自足海外业务的一个例子，项目将列入其他综合收益。
Foreign currency translation gains and losses on self-sustaining foreign operations are an example of items that would be included in other comprehensive income.
本文对外币报表折算损益的不同处理方法进行比较分析，提出外币报表折算损益的处理，应选择第三种处理方法，即递延收益，确认损失。
After analyzing several different methods, the article puts forward another accounting dealing way on the profit and loss of conversion the foreign currency report forms.
外资银行外币业务的会计核算、报表折算和汇兑损益处理在日常会计工作中占据一定地位。
It's unavoidable to handle the foreign currency translation, Exchange gains and losses in foreign bank's daily accounting job.
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