exchange differences meaning in English
汇兑差额
Examples
- Exchange differences are dealt with in the profit and loss account
所有汇兑损益已包括在损益表内。 - Both actual and benchmark returns including foreign currency exchange difference for the period concerned
实际与指标回报已包括有关期间的汇率变动。 - Profits tax - part a : taxation on financial instruments part b : taxation of foreign exchange differences
利得税-甲部：金融工具的税务乙部：外汇差异的税务 - Profits tax - part a : taxation of financial instruments part b : taxation of foreign exchange differences
利得税-甲部：金融工具的税务乙部：外汇差异的税务 - Interest of loan and other related expenses for acquiring fixed assets , and the exchange difference from conversion of foreign currency loan , if incurred before the assets having been put into operation or after been put into operation but before the final account for completed project is made , shall be accounted as fixed assets value ; if incurred after that , shall be accounted into current profit or loss
在固定资产尚未交付使用或者已投入使用但尚未办理竣工决算之前发生的固定资产的借款利息和有关费用，以及外币借款的汇兑差额，应当计入固定资产价值；在此之后发生的借款利息和有关费用及外币借款的汇兑差额，应当计入当期损益。