匯兌損益 的英文怎麼說
中文拼音 [huìduìsǔnyì]
匯兌損益
英文
exchange gain and loss- 匯 : Ⅰ動詞1 (匯合) converge 2 (聚集; 聚合) gather together 3 (通過郵電局、 銀行把款項劃撥到別處)...
- 損 : Ⅰ動詞1 (減少) decrease; lose 2 (損害) harm; damage 3 [方言] (用尖刻的話挖苦人) speak sarcas...
- 益 : Ⅰ名詞1 (好處) benefit; profit; advantage 2 (姓氏) a surname Ⅱ形容詞(有益的) beneficialⅢ動詞...
- 匯兌 : remittance; exchange (in commerce); transfer of funds
- 損益 : 1. (減少和增加) increase and decrease 2. (賠和賺) profit and loss; gains and losses
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Exchange differences are dealt with in the profit and loss account
所有匯兌損益已包括在損益表內。The interest income and the investment gains from this source, together with some dividends we received from equities, amounted to an impressive 67. 4 billion. this more than offset the book loss incurred in hong kong equity and the exchange loss to produce an overall investment income for the exchange fund of 44. 6 billion
來自債券的利息收入與投資收益,再加上所收到的股息合共達674億元,數目相當可觀,足以抵銷港股造成的損失及匯兌虧損,令外匯基金全年整體投資收入達446億元。Assets and liabilities denominated in foreign currencies are translated into hong kong dollars at the middle market rates at the close of business on the last business day of the year
外幣資產與負債按會計年度最後一個營業日該種貨幣的中間收市價折算為港元。外幣資產及負債的匯兌損益則列入收支賬Article 15 with respect to the return of the money as raised through issuance of rmb bonds and the follow - up funds as well as the repayment of the principal and interests, a financial institution within the territory of china shall make a report on the international balance of payments in accordance with the operational rules for the overseas assets, liabilities, losses and proceeds of financial institutions ( hui guo fa zi [ 1996 ] no. 13 )
第十五條境內金融機構發行人民幣債券所募集資金及后續資金調回、本息兌付應按《金融機構對境外資產負債及損益申報業務操作規程》 ( ( 96 )匯國發字第13號)進行國際收支統計申報。Further, given our diversified strategy in the management of the exchange fund, which does have long - term benefits, involving a modest exposure to foreign currencies other than the us dollar, some exchange loss when the us dollar is strong cannot in practice be avoided
此外,為長遠利益計,我們管理外匯基金採用了多元化的投資策略,其中包括制定持有非美元外幣資產的最低限額,因此強勢美元無可避免會造成一些匯兌損失。Deferred foreign exchange gain or loss
遞延匯兌損益The package of notes not being found when five o clock sounded from the ponderous clock in the drawing office, the amount was passed to the account of profit and loss
一捆鈔票竟然一去不返。當掛在匯兌處上面的掛鐘敲響五點的時候,下班的時間到了,英國國家銀行只好把這五萬五千英鎊記在損益賬上。Concerning the exchange gains or losses, it should be emphasised that these do not arise from the taking of speculative foreign exchange positions, as a few commentators would have readers believe
就匯兌收益或損失方面,我要強調的是這些並非像某些評論所指是我們參與投機性外匯買賣所致。" while the weak us dollar contributed to substantial exchange gains and a reasonable return continued to be earned from the bond markets, these gains were partly cancelled out by losses in the equity markets, " said mr yam
任志剛說:美元疲弱有助外匯基金錄得顯著的匯兌收益,而債券投資亦繼續取得合理回報,但這些收益卻被股票投資的虧損部份抵銷。5 treatment of exchange gains and losses arising from exchange rate differences shall comply with the foreign currency transactions accounting treatment provisions announced by the ministry of finance of prc
5因匯率的差異而發生的匯兌損益的處理方法應符合中國財政部公布的外匯業務會計處理規定。Article 23 exchange gains or losses incurred by enterprises during preconstruction or during production and business operations shall, except as otherwise provided by the state, be appropriately itemized as gains or losses for that respective period
第二十三條企業在籌建和生產、經營中發生的匯兌損益,除國家另有規定外,應當合理列為各所屬期間的損益。The renminbi revaluation causes the capital cost and the incomepromotion in long - term in will change our country the economicstructure, rewill entrust with the profession different growth speed, and will cause the different profession the enterprise achievement toappear the differentiation
人民幣升值在短期內改變行業內企業的資產、負債、收入、成本等賬面價值,通過匯兌損益的變化影響其經營業績Organization expenses is the cost that the enterprise produces during prepare to construct, during including to prepare to construct, personnel salary, office is expended, groom cost, poor travelling expenses, presswork cost, register the cost that register and not plan buy the exchange gains and losses that builds cost, defray such as accrual into fixed assets and intangible assets ; the defray that the renting fixed assets respect improved project place that the improved defray that hires fixed assets is enterprise happening produces
開辦費是企業在籌建期間發生的費用,包括籌建期間人員工資、辦公費、培訓費、差旅費、印刷費、注冊登記費以及不計入固定資產和無形資產購建成本的匯兌損益、利息等支出;租入固定資產的改良支出是企業發生的在租入固定資產方面的改良工程所發生的支出。Interest of loan and other related expenses for acquiring fixed assets, and the exchange difference from conversion of foreign currency loan, if incurred before the assets having been put into operation or after been put into operation but before the final account for completed project is made, shall be accounted as fixed assets value ; if incurred after that, shall be accounted into current profit or loss
在固定資產尚未交付使用或者已投入使用但尚未辦理竣工決算之前發生的固定資產的借款利息和有關費用,以及外幣借款的匯兌差額,應當計入固定資產價值;在此之後發生的借款利息和有關費用及外幣借款的匯兌差額,應當計入當期損益。Interest of loan and other related expenses for acquiring fixed assets, and the exchange difference from conversion of foreign currency loan, if incurred before the assets not having been put into operation or after been put into operation but before the final account for completed project is made, shall be accounted as fixed assets value
在固定資產尚為交付使用或已投入使用,但尚未辦理竣工決算之前發生的固定資產的借款利息和相關費用,以及外幣借款的匯兌差額,應當計入當前損益。Thus, while there were significant gains arising from the exchange fund s equity and bond holdings, they were partly offset by losses arising from the holding of foreign currencies other than the us dollar
因此,盡管外匯基金的股票及債券投資獲得很大增益,部分卻被非美元外幣資產匯兌虧損所抵銷。Interest of loan and other related expenses for acquiring fixed assets that incurred after the assets having been put into opera ? tion shall be accounted for as current profit of loss
在固定資產投入使用之後發生的借款利息和有關費用,以及外幣的匯兌差額,應計入當期損益。Article 11 if the exchange gain or loss of any monetary item formed by an intra - group transaction of an enterprise is unable to be fully offset in the consolidated statements, the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements
第十一條企業集團內部交易形成的貨幣性項目的匯兌收益或損失,不能在合併財務報表中全額抵銷的,該貨幣性項目的外匯風險可以在合併財務報表中指定為被套期項目。Currency exchange loss or gain
外匯兌換損益分享友人