exchange gain or loss meaning in English

汇兑损益

Deferred foreign exchange gain or loss
递延汇兑损益
Concerning the exchange gains or losses , it should be emphasised that these do not arise from the taking of speculative foreign exchange positions , as a few commentators would have readers believe
就汇兑收益或损失方面，我要强调的是这些并非像某些评论所指是我们参与投机性外汇买卖所致。
Article 23 exchange gains or losses incurred by enterprises during preconstruction or during production and business operations shall , except as otherwise provided by the state , be appropriately itemized as gains or losses for that respective period
第二十三条企业在筹建和生产、经营中发生的汇兑损益，除国家另有规定外，应当合理列为各所属期间的损益。
Article 11 if the exchange gain or loss of any monetary item formed by an intra - group transaction of an enterprise is unable to be fully offset in the consolidated statements , the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements
第十一条企业集团内部交易形成的货币性项目的汇兑收益或损失，不能在合并财务报表中全额抵销的，该货币性项目的外汇风险可以在合并财务报表中指定为被套期项目。