A talk about accountant dealing with means of foreign currency trade operation exchange;
外币交易业务汇兑损益会计处理方法的探讨
recognition of exchange gains and losses in the income statement
在收益表中确认汇兑损益
A talk about accountant dealing with means of foreign currency trade operation exchange;
外币交易业务汇兑损益会计处理方法的探讨
The Perfection of Profit and Loss Accounting of Currency Exchange and Tax Treatment
完善外币汇兑损益会计与税务处理规范的思考
Losses or gains in remittances resulting from differences in exchange rates shall be recorded as current gains or losses for the year in which they occur.
因汇率的差异而发生的汇兑损益,应以实现数为准,作为本年损益列帐。
Brief Analysis of some problems in exchange losing and winning in foreign exchange trade calculation;
浅析外币交易核算中汇兑损益核算应注意的几个问题
Theoretical and Empirical Analysis on Influence of Losses and Gains of Foreige Exchange on Listed Companies;
汇兑损益对上市公司利润影响的理论和实证分析
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.
因汇率的差异而发生的汇兑损益的处理方法应符合中国财政部公布的外汇业务会计处理规定。
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.
在固定资产投入使用之后发生的借款利息和有关费用,以及外币的汇兑差额,应计入当期损益。
We had a fairly large exchange loss last year.
去年公司遭受了相当严重的汇兑损失。
Exchange losses arising from transfers of funds to and from related parties
联营各方转进转出资金的汇兑损失
To make an allowance for legal expenses or an allowance for exchanging loss
减掉律师费用或汇兑损失
Exchange gains or losses are dealt with in the income statements of the individual companies.
兑收益或亏损于个别公司之收益表中加以处理。
The issuing bank will sell the banker's acceptance in the market and remit the funds to the beneficiary.
开证行将在市场上售出银行承兑汇票,而后把这笔款汇付给受益人。
To make a payment to or to the order of a third party(the "Beneficiary"), or to accept and pay Bills of exchange(Draft(s)) drawn by the beneficiary
和第三者("受益人")或其指定人付款,或承兑并支付受益人出具的汇票.
"Where a bill is dishonoured, the measure of damages, which shall be deemed to be liquidated damages, shall be as follows--"
凡汇票不能兑现,则损害赔偿应视为协定之损害赔偿,其范围如下——
It produces the handling charge income, the remittance income, the interest income and so on as the direct economic income.
可以产生手续费收益、汇兑收益、平盘收益、利息收益等直接的经济效益。
China needed to revalue its currency against the US dollar for the benefit of both countries, said Mr Dalio.
戴利奥表示,为了双方的利益,中国需要调高人民币兑美元汇率。
If NT dollar is depreciated in term of US dollar, it will have positive effort on the comparative advantage.
而台湾合板比较利益决定因素最重要的是新台币兑美元的汇率。
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