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.
具有客观性，非货币性资产交易损益资本化，避免人为操纵利润。
It is objective because non-currency assets trade is capitalized, this item can avoid profit controlled by person.
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