外币资产及负债 meaning in English
capital and debts in foreign currency
Examples
- Assets and liabilities denominated in foreign currencies are translated into hong kong dollars at the rates of exchange ruling at the balance sheet date
外币资产及负债的折算外币资产与负债按照资产负债表日期的汇率换算为港元。 - Assets and liabilities denominated in foreign currencies are translated into hong kong dollars at the middle market rates at the close of business on the last business day of the year
外币资产与负债按会计年度最后一个营业日该种货币的中间收市价折算为港元。外币资产及负债的汇兑损益则列入收支账