汇兑差额

1
Currency translation differences
... Time charter equivalent earnings 按期租合约对等基准的收入 Currency translation differences 汇兑差额 Fair value losses of cash flow hedges 现金流量对冲的公平值亏损 ...

1
由此产生的汇兑差额于损益帐内处理。
Exchange differences arising in these cases are dealt with in the profit and loss account.
2
可供出售外币货币性金融资产形成的汇兑差额，应当计入当期损益。
The gap arising from the foreign exchange conversion of a sellable cash financial asset in any foreign currency shall be recorded into the profits and losses of the current period.
3
借款费用是指因借款发生的利息支出、折价或溢价的摊销、辅助费用、汇兑差额等费用。
Borrowing expense refers to interest expenses, discount, premium amortization, auxiliary expenses, loss of exchange, etc. incurred by loan.

汇兑差额
汇兑差额指的是对同样数量的外币金额采用不同的汇率折算为记账本位币金额所产生的差额。例如，资产负债表日或结算日，以不同于交易日即期汇率或前一资产负债表日即期汇率的汇率折算同一外币金额产生的差额即为汇兑差额。

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