foreign currency transaction 中文意思是什麼
foreign currency transaction
解釋
外幣交易- foreign : adj 1 外國的；外交的。2 外國來[產]的；外省的，外地的；〈美國〉他州的，本州管轄外的。3 別家工廠[公...
- currency : n. 1. 通貨。2. 通用，流通，流傳，傳播。3. 市價，行情。4. 流通時間。
- transaction : n 1 辦理，處理；交易；業務，事務。2 【法律】和解。3 〈pl 〉（學會等的）會議記錄；學報。4 【心理學...
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Article 9 as for a foreign currency transaction, the enterprise shall translate the amount in a foreign currency into amount in its functional currency
第九條企業對于發生的外幣交易，應當將外幣金額折算為記賬本位幣金額。 -
One may not have the luxury to wait for a few hours after one pays over the domestic currency before one receives payment in foreign currency in a foreign exchange transaction
試想外匯交易的一方以本地貨幣完成支付后，要等上幾個鐘頭才能收回另一方的外幣付款，冒的險可能是太大了。 -
The foreign currency non - monetary items measured at the historical cost shall still be translated at the spot exchange rate on the transaction date, of which the amount of functional currency shall not be changed
（二）以歷史成本計量的外幣非貨幣性項目，仍採用交易發生日的即期匯率折算，不改變其記賬本位幣金額。 -
In chapter one of this paper, three kinds of foreign exchange exposure are defined : transaction exposure, economic exposure and accounting exposure. but the sources of foreign exchange risk exposure in commercial bank are foreign currency trading and foreign asset and liability position
外匯風險是指由於外匯匯率的變動而引起一項以外幣計價的資產、負債、盈利或預期未來的現金流量的本幣價值發生變化而給外匯交易主體帶來損失的潛在可能性。 -
Article 10 at the time of initial recognition of a foreign currency transaction, the amount in the foreign currency shall be translated into the amount in the functional currency at the spot exchange rate of the transaction date, or at an exchange rate which is determined through a systematic and reasonable method and is approximate to the spot exchange rate of the transaction date
第十條外幣交易應當在初始確認時，採用交易發生日的即期匯率將外幣金額折算為記賬本位幣金額；也可以採用按照系統合理的方法確定的、與交易發生日即期匯率近似的匯率折算。
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