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.
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