Foreign capital can remedy not only the gap of saving and foreign exchange but also the gap of technique and system and job.

引进外资不仅可以弥补储蓄和外汇两个缺口，而且可以弥补技术缺口、制度缺口、就业缺口等一系列缺口。

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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.

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。

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