汇兑损益（Exchange Gains and Losses）是指将一种货币单换或折算成另一种货币时，由于汇率的变动，不同的时期汇率不同所产生的兑换或折算的收益或损失。
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reporting exchange gains and losses 汇兑损益的报告 ; 汇付损益的陈诉 ; 汇兑损益列计
Our exchange gains and losses basically originates dollar and euro.
我们的汇兑损益主要来源于美元和欧元。
It's unavoidable to handle the foreign currency translation, Exchange gains and losses in foreign bank's daily accounting job.
外资银行外币业务的会计核算、报表折算和汇兑损益处理在日常会计工作中占据一定地位。
In the case of translation, gains and losses are recognized solely from fluctuations in the exchange rate.
进行折算时，仅折算来自汇率浮动中的损益。
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