汇兑损益

我们的汇兑损益主要来源于美元和欧元。

Our exchange gains and losses basically originates dollar and euro .

在收益表中确认汇兑损益；

Recognition of exchange gains and losses in the income statement ;

汇兑损益会计处理的比较研究

Comparison and Study on the Accounting Disposal of the Exchange Gains and Losses

喜马拉雅条款研究汇兑损益的会计处理探讨

The Himalaya Clause Peg accountancy of the exchange profit and loss handles to study

外币交易业务汇兑损益会计处理方法的探讨知识交易

A talk about accountant dealing with means of foreign currency trade operation exchange Knowledge Transaction

汇兑损益对企业的影响与外汇风险防范

On the Impact of Exchange Profit and Loss on Enterprises and Prevention of the Foreign Exchange Risk

因汇率的差异而发生的折合记帐本位币差额，作为汇兑损益列帐。

Differences arising from conversion into the standard currency for accounting due to different exchange shall be entered as losses or gains on exchange .

完善外币汇兑损益会计与税务处理规范的思考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。

The Perfection of Profit and Loss Accounting of Currency Exchange and Tax Treatment 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 .

其主要特点表现在六个方面：难点在出口销售收入和进口成本的确认及商品库存核算、汇兑损益的确认、出口退税的核算等三个方面。

The main features are in six aspects and the difficulties lie in : the recognition of exports sales and imports costs and the settlement of inventories , the recognition of foreign exchange gains and losses , and the settlement of export drawback .

所有汇兑盈亏均计入损益账内。

All exchange differences are dealt with in the profit and loss account .