Exchange differences arising in these cases are dealt with in the profit and loss account.
2
因汇率的差异而发生的折合记帐本位币差额,作为汇兑损益列帐。
Differences arising from conversion into the standard currency for accounting due to different exchange shall be entered as losses or gains on exchange.
3
如上列结余与尊帐记录不相符,请将尊帐之结余及出现差额之理由详列于本函背面。
If you do not agree the above balance we should be grateful if you would give the position according to your records and the reasons for your disagreement on the back of this letter.