外币折算损益自给自足海外业务的一个例子，项目将列入其他综合收益。
Foreign currency translation gains and losses on self-sustaining foreign operations are an example of items that would be included in other comprehensive income.
它是由资本溢价、股本溢价、接受捐赠、资产评估增值、外币折算差额等原因形成的。
It is formed due to several reasons capital stock premium, present acceptance assets assessment appreciation and foreign currency converting difference, and so on.
外币报表折算损益的处理以及母子公司会计政策差异所引起的外币折算调整额在编制合并会计报表时的披露是需要注意的两个问题。
The convert with the temporal method is the other way round. Two issues are worthy of attention; the management of the profit and loss in the foreign currency accounting statement convert and the ann…
而在报表合并中应如何进行外币报表折算仍是国际会计争论的热点问题。
In the statement, it is still a hot question in international accounting on how to make foreign currency transformarion.
外币货币性项目，采用资产负债表日即期汇率折算。
The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date.
本文对外币报表折算损益的不同处理方法进行比较分析，提出外币报表折算损益的处理，应选择第三种处理方法，即递延收益，确认损失。
After analyzing several different methods, the article puts forward another accounting dealing way on the profit and loss of conversion the foreign currency report forms.
处置境外经营对外币财务报表折算差额的影响。?。
The effects of disposal of any overseas business on the balance arising from the translation of foreign currency financial statements.
然后将该外币现值按照计算资产未来现金流量现值当日的即期汇率进行折算。?。
Then the current value of the foreign currency shall be converted at the spot exchange rate of the current day when the future cash flow of the asset is calculated.
外币报表折算是国际会计最复杂和最具争议性的技术性问题之一。
Foreign currency statement translation is one of the most vexing and controversial technical issues in the international accounting.
合营公司采用人民币为记帐本位币，收支中的外币均应折算为人民币计帐。
The JV Company shall adopt Renminbi ("RMB") as the standard currency for accounting. Foreign exchange in the revenue and expenditure shall be converted to RMB.
由于我国对外币报表折算的研究起步较晚，至今尚无这方面完整系统的会计准则。
Since the study of foreign currency statement translation in our country started very late, we have a lot of hard work to go.
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。
It's unavoidable to handle the foreign currency translation, Exchange gains and losses in foreign bank's daily accounting job.
外币报表折算是财务会计中三大难题之一。
The convertion of foreign currency statements is one of the difficult problems of financial accounting.
外币报表折算一直被国际会计学界视为三大难题之一。
Foreign currency statements translation has been always viewed as one of the three problems by the international accounting fields.
第五部分介绍了中、美合并会计报表外币报表折算处理的差异分析；
The fifth part expresses the differences of the foreign currency conversion between the America and China.
外币会计报表折算首先涉及的是折算汇率和折算方法的选择；
Foreign currency accounting statement convert firstly deals with the choice of exchange rate convert and the convert method.
外币会计报表折算首先涉及的是折算汇率和折算方法的选择；
Foreign currency accounting statement convert firstly deals with the choice of exchange rate convert and the convert method.
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