折算损益是在外币折算中，由于账面汇率与折算汇率的不同而产生的差额。就具体内容而言，折算损益源于企业持有的货币性外币资产和负债折算。折算损失或利得既取决于汇率的变动方向，又取决于货币性外币资产和负债的对比关系，即净资产还是净负债。
外币折算损益 translation gain or loss
外汇折算损益 translation exchange gain or loss
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.
外币报表折算损益的处理以及母子公司会计政策差异所引起的外币折算调整额在编制合并会计报表时的披露是需要注意的两个问题。
The convert with the temporal method is the other way round. Two issues are worthy of attention; the management of the profit and loss in the foreign currency accounting statement convert and the ann…
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.
应用推荐