法律英语词汇“Foreign currency translation”的翻译、意思、用法、释义-法律词典

单词	Foreign currency translation
释义	外幣換算 The process of converting financial statements from a local currency into another currency. In Hong Kong, 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. Exchange gains and losses on foreign currency assets and liabilities are included in the Income and Expenditure Account. 指把財務報表從本地貨幣轉化成另一種貨幣的過程。在香港，以外幣計值的資產與負債在會計年度最後一個營業日業務收市時按該種貨幣的市場中間價格換算為港元。在外幣資產與負債上的匯兌損益則列入收支賬。
随便看	Foreign state immunity Foreign tort Foreign trust Foreman Sport Spouse Spouse visa Spy Squatter Squatter's title Squatting Squeeze out Staff Stale cheque Stalking Stamp duty Standard form contract Standard of care Standard of contractual duty Standard of liability Standard of proof Standard patent Standby letter of credit Standing Standing offer

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