translation exchange gain or loss外汇折算利得或损失 指由于两种通货之间的交换比率(即汇率)变动,使得外国通货兑换为基准(*numeraire)通货的数额比以前增加或减少,因此而产生的利得或损失。 currency exchange loss or gain外汇兑换损益 unrealized exchange gain or loss【经】 未实现兑换损益 ...
货币形式的科目是资产或者是以固定数额支付的负债,或者是持有的货币,在F7的考试中,货币形式的科目通常是trade receivables,trade payables,cash,overdrafts,and loan notes。如果此科目是货币形式的科目的话,那它的余额会在报告日期重新translate,也就是retranslate(使用报告日期的汇率),相应的gain or loss记录在损益表...
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 ...
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 (adjusted for the cumulative translation gain or loss), earnings, and cumulative ...
当一笔交易已经解决(已经付出或收到现金),这时候以解决当天的汇率(historic rate)进行translate,与此同时,记录相应的exchange gain or loss在损益表中。 Stage 3–Unsettled transactions 如果一笔交易在交易日期(reporting date)未解决的话,也就意味着未付的数额或者以不同币种存在的余额还是处于未解决的状态,那此时...
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 certified transfer<经>经核证转让 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 (指货币的) 折...
exposure to translation是特指由于合并报表所产生的公司资产负债表科目面临的汇率不确定性,但是不需要乘以汇率来计算,可以参考以下讲义截图的公式 purchasing power gain/loss在二级会计中只有在恶性通胀下才会要求计算,其大小和汇率变动没有关系,衡量的是公司资产负债表下科目由于通胀而产生的购买力变化,用GPI来计算,计入...
Profits and losses arising to the company from its derivative and related contracts include exchange gains and losses. The exception to this is a gain or loss on a derivative that consists wholly or mainly of currency. Where a company prepares its accounts in accordance with UK GAAP ...
Whydofirmstranslatefromonecurrencytoanother?Whatisthedifferencebetweenaspot,forward,andswaptransaction?Whatexchangeratesareusedinthecurrencytranslationprocessandwhataretheirfinancialstatementeffects?Choi/Meek,6/e 2 Howdoesatranslationgainorlossdifferfromatransactionsgainorloss?Istheremorethanonewayoftranslatingfinancial...
gain on exchange 【经】 兑换收益 translation exchange gain or loss 外汇折算利得或损失指由于两种通货之间的交换比率(即汇率)变动,使得外国通货兑换为基准(*numeraire)通货的数额比以前增加或减少,因此而产生的利得或损失。 currency exchange loss or gain 外汇兑换损益 unrealized exchange gain or loss 【经】...