外币借款

汇率变动对外币借款成本的影响分析

An analysis of the influence of changes of exchange rate on the cost to foreign currency loans

企业以外币借款购建的固定资产、无形资产、其他资产、原材料和支付的费用，也可以按该项外币借款的帐面汇率折合人民币价值入帐。

The same applies to fixed assets , intangible assets , other assets and raw materials acquired by the costs and expenses thereof paid for by the joint venture with funds from foreign currency loans .

我将将能够理解以欧元计价的外币借款，因为匈牙利最终将加入欧元区。

I could just about understand foreign currency borrowings in euros , since Hungary will eventually join the eurozone .

除了其他国家以外，在匈牙利和罗马尼亚，错位的外币借款造成了与当初在亚洲相同的危害。

In Hungary and Romania , among other countries , mismatched foreign currency borrowing has wrought the same damage it did in Asia .

比方说，亚洲没有出现巨额外币借款与规模小得多的本币收入之间的严重失衡，而这种失衡曾是亚洲金融危机的特征之一。

There are not the massive mismatches of say big foreign currency borrowing against far smaller local currency revenues that were a feature of the Asian financial crisis .

借款费用包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。

The borrowing costs shall include interest on borrowings , amortization of discounts or premiums on borrowings , ancillary expenses , and exchange balance on foreign currency borrowings .

外币借款规模有所减少，作为缓冲的外汇储备却增多了。这意味着，那些严重依赖外部融资的国家，其货币已经有能力承受很大的压力。

There has been less borrowing in foreign currencies and a bigger cushion of foreign exchange reserves , which means currencies have been able to take much of the strain where countries are heavily dependent on external finance .