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.

youdao

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.

youdao

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.

youdao