外币借款 meaning in English
foreign currency loan
Examples
- The borrowing costs shall include interest on borrowings , amortization of discounts or premiums on borrowings , ancillary expenses , and exchange balance on foreign currency borrowings
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。 - 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。 - 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 not 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
在固定资产尚为交付使用或已投入使用，但尚未办理竣工决算之前发生的固定资产的借款利息和相关费用，以及外币借款的汇兑差额，应当计入当前损益。