因汇率的差异而发生的折合记帐本位币差额，作为汇兑损益列帐。

Differences arising from conversion into the standard currency for accounting due to different exchange shall be entered as losses or gains on exchange.

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经营租约下的预付租金最初按成本列帐，其后按租期以直线法确认。

Prepaid land lease payments under operating leases are initially stated at cost and subsequently recognised on the straight-line basis over the lease terms.

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