52 unrealized foreign currency translation gains and losses are reflected in levels of equity security prices. Equity security price is used as the dependent variable in our selected model. Book value of equity
单词 FOREIGN CURRENCY TRANSLATION GAIN/LOSS 释义 The gain or loss due to changes in currency that is foreign. It also applies to assets and liabilities for a firm with the account that is being used. 随便看 BULLION BULLION COINS BULLION FUND BULL MARKET BULLPEN BULL SPREAD BULL SPREAD ...
外币兑换, 外幣換算是“foreign currency translation"到 中文 的最佳翻译。 译文示例:Net loss of €12,926 from gains and losses on exchange resulting from foreign currency translations and revaluations of foreign currency account balances; ↔ 以外币计值的会计事项和对以外币计值的账户余额重新计值所...
translation of foreign currency 外币换算相关短语 translation gain or loss (指外币折算的) 折算损益 nostro (本国银行在国外银行持有的外币帐户) 往帐 hard money (硬币) 硬通货 effective circulation (货币) 实际流通额 new issue (纸币等的) 新发行 utterf (尤指行使伪币) 行使货币 translation adjustment ...
2) translation gain and loss 外币折算损益3) translation gains and losses 换算损益4) currency gain or loss for exchange 货币兑换损益5) foreign currency exchange gain or loss 外币汇兑损益 例句>> 6) profit on foreign exchange 外币兑换利益...
There has always been a need for transborder flow of money. On a retail level, individuals working in one country have frequently needed to send funds to another country, usually incurring a substantial charge forforeign currency translation. Transferwise, a startup which was founded in London in...
While the translation into a presentation currency different from an entity’s functional currency follows a set of separate rules whose effect on the financial statements are difficult to gauge, the use of a presentation currency may be important to a number of entities which, for exampl...
Functional currency(功能货币)–公司运营的主要的经济环境所使用的的货币。 Presentation currency(财报货币)–财务报表披露所使用的货币。 功能货币是指会计实体产生和花费的现金的货币种类,IAS 21对于此给出了指导,指出会计实体应当要考虑: 主要影响商品和服务的销售价格的货币 主要影响人工,原材料和生产商品的其他成本...
A foreign exchange gain/loss occurs when a company buys and/or sells goods and services in a foreign currency, and that currency fluctuates
Foreign-CurrencyExchangeRatesatOnePointinTime CountryMonetaryUnitDollarValue Canada EuropeanCommonMarketFrance Dollar EuroFranc $0.66 1.060.16 Germany GreatBritainItalyJapanMexico Mark PoundLiraYenPeso 0.54 1.590.00050.00860.107 Ifanitemcosts200Frenchfrancs,itstranslationtodollarsisfoundbymultiplyingthe...