accounting exposure meaning in English

会计暴露,会计暴露风险
会计风险

In chapter one of this paper , three kinds of foreign exchange exposure are defined : transaction exposure , economic exposure and accounting exposure . but the sources of foreign exchange risk exposure in commercial bank are foreign currency trading and foreign asset and liability position
外汇风险是指由于外汇汇率的变动而引起一项以外币计价的资产、负债、盈利或预期未来的现金流量的本币价值发生变化而给外汇交易主体带来损失的潜在可能性。