foreign currency translation的意思|示意
外币换算
foreign currency translation的用法详解
Foreign currency translation is the conversion of one currency into another for trading, investment or accounting purposes. For example, when a company operates in multiple countries and reports its financial results in its home currency, foreign currency translation is used to convert the currency of its subsidiaries' financial statements into its home currency.
The most commonly used method for foreign currency translation is the current rate method. Under this method, exchange rates are used to adjust the value of an asset or liability in the foreign currency to its equivalent value in the home currency. For example, if a company has a loan denominated in U.S. dollars, but reports its financial statements in euros, the euros would be adjusted to their equivalent value in U.S. dollars using the current exchange rate.
If a company has investments or other assets denominated in foreign currencies, the temporal method may be used to translate those assets. For this method, the exchange rate from the date of the investment is used to translate the asset into the home currency. This method is often used for long-term investments, such as when a company holds stock in a foreign company for several years.
When foreign currency translation is used for financial reporting, the cumulative translation adjustment (CTA) is reported in shareholders' equity on the balance sheet. This is the cumulative amount of difference between the opening balance and closing balance of the foreign currency balances. These amounts represent the impacts of exchange rate fluctuation on the total equity of the company and should not be confused with the gains or losses generated by the company's operations.
Foreign currency translation is used in many businesses to provide a common currency in which to compare financial results and make informed decisions. For example, a company operating in multiple countries may use foreign currency translation to compare their subsidiaries' performance in a single currency, such as their home currency or the currency of their main customer base.
foreign currency translation相关短语
1、 foreign currency translation risk 外币折算风险
2、 Foreign currency translation difference 外币资本折算差额
3、 Effect of Foreign Currency Translation 汇率变动对现金的影响额
4、 Foreign Currency Translation Adjustment 外币折算调整
5、 Foreign currency translation adjustments 为替换算调整勘定
6、 standard of foreign currency translation 外币折算准则
7、 foreign currency translation accounting standards 外币折算会计准则
8、 translation of foreign currency statements 外币会计报表折算
9、 translation of foreign currency 外币折算,外币换算
foreign currency translation相关例句
Foreign currency translation gains and losses on self-sustaining foreign operations are an example of items that would be included in other comprehensive income.
外币折算损益自给自足海外业务的一个例子，项目将列入其他综合收益。
The effects of disposal of any overseas business on the balance arising from the translation of foreign currency financial statements.
处置境外经营对外币财务报表折算差额的影响。?。
It's unavoidable to handle the foreign currency translation, Exchange gains and losses in foreign bank's daily accounting job.
外资银行外币业务的会计核算、报表折算和汇兑损益处理在日常会计工作中占据一定地位。