汇兑收益,是指用记账本位币,按照不同的汇率报告相同数量的外币而产生的差额。简单地说,就是公司的外币货币性项目和非货币性项目因汇率变动,在折算成本币时造成损益。而这部分汇兑差额作为财务费用,计入当期损益,从而影响公司利润。
同样,汇兑收益也应按新法相同规定进行处理。
Likewise, the exchange gains shall be dealt with according to the same regulations of the New Law.
三个中国汽车,南合并季度利润报告,该列的空白汇兑收益。
Three cars in China, South merger quarterly profit report, the exchange gain of the column blank.
可以产生手续费收益、汇兑收益、平盘收益、利息收益等直接的经济效益。
It produces the handling charge income, the remittance income, the interest income and so on as the direct economic income.
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