exchange n. 1. 交换,互换,交流,掉换 2. 兑换,汇率 3.(不同国家人或团体之间的)交流,互访 4. 交易所 5. 交谈;对话;争论 6. 交易,贸易;易货贸易;交流 7. 代替;替 Exchange 交换,交换机,交换所一栋房子或建筑物,所有电话、电报线都接到这里来作互相联结,再加上一些设备,这些设备包括人工操作或是自...
foreign exchange accounting 英 [ˈfɒrən ɪksˈtʃeɪndʒ əˈkaʊntɪŋ] 美 [ˈfɔːrən ɪksˈtʃeɪndʒ əˈkaʊntɪŋ]外汇...
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Using this method of translation, most items of the financial statements are translated at the current exchange rate. Theassets and liabilitiesof the business are translated at the current exchange rate. Since this can lead to volatility associated with changes in the exchange rate, gains and losse...
after the exchange rate changes.即汇率变动前为偿付的金融债务的变化。Operating Exposure – also ...
Foreign exchange translations (ACC)Inflation accountingThe currency translation problem is the same in kind as the inflation accounting problem. No demonstrable connection may be made between financial information and evaluation or choice unless the components of the information are derived uniformly in a...
This article presents an exposure draft on accounting for foreign currency translations in Great Britain. Foreign currency translation is an accounting problem whose solution has proved elusive for many years. The major part of the problem lies in determining the method to use in translating the fina...
foreign exchange 基本解释 国际汇兑, 外汇 [经] 外汇, 国外汇兑 词组短语 1、foreign exchangerate[经] 外汇汇率 2、appointedforeign exchangebank [经] 指定银行 3、arbitrage inforeign exchange[法] 套购外汇 4、authorizedforeign exchangebank [经] 授权的外汇银行 ...
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摘要: Accounting for the translation of foreign currencies : the effects of statement 52 on equity analysts Paul A. Griffin and Richard P. Castanias II (Research report / Financial Accounting Standards Board) Financial Accounting Standards Board of the Financial Accounting Foundation, c1987 : pbk...