查询词典 foreign exchange gain or loss

So called "likely is" is for under the seriously restricted condition of simple labor and commodity exchange in the early days, both sides know about the approximate labor amount needed for producing the article for exchanging, so it is relatively easy to realize the equate labor exchange; So called "likely not" is for in the process of developed and complicated commodity exchange, it is very difficult for the dealers to compute the labor amount that includes in the article of other side, so the principle of equate labor exchange actually does not inheres the meaning that prevalently use, the comparing interests principle can be the principle that prevalently use, but the equate labor exchange principle just is a kind of special example of comparing interests principle.

所谓&似是&是因为在初期简单劳动及其商品交换的严格限制条件下，双方都知道要生产所交换的商品需要的大致劳动量，等量劳动交换的实现比较容易；所谓&而非&，则是因为在发达复杂的商品交换中，交换者很难统一计量出对方商品所包含的劳动量，等量劳动交换原则事实上就不具有普遍适用的意义。商品交换的比较利益原则才是普遍适用的原则，等量劳动交换原则只是比较利益原则的一种特例。

As to domestic sector, the author discuss the influences of different exchange rate regime on growth, inflation, economic stability and financial deepening, and agues that:(1) the relatively fixed exhange rate regimes are more pro-growth for emerging economies;(2) the relatively fixed exchange rate regimes can be useful for control of inflation in developing countries, but it can also be replaced by other monetary rules like inflaiton-targeting;(3) fixed exchange rate regime woulde better to deal with nominal shocks when floating exchange rate regime better to deal with real shocks, but both of them can not entirely insulate the external shocks;(4) the improvement of financial deepening is faster under relative fixed exchange rate regimes.

从国内经济部门看，不同汇率制度对经济增长、通货膨胀、经济稳定、金融深化等关键变量具有不同影响：（1）对于新兴市场国家来说，相对固定的汇率制度更有利于促进经济增长；（2）相对固定的汇率制度有利于抑制通货膨胀，但也可以由其他货币规则替代；（3）固定汇率更适合应对名义经济冲击，浮动汇率更适合应对实际经济冲击，二者都不能隔离外部冲击；（4）在相对固定的汇率制度下，金融深化发展更快。

This paper includes several parts: first, some important concepts of the thesis have been defined, a theoretical overview of currency crisis has been finished; then, we have described the history of the international monetary system; later, three chapes have been arranged to discuss the mechanism of currency crisis under fixed and floating and intermediate exchange rate system respectively. The part of the fixed exchange rate system mainly includes the analysis of the collapse of the international gold standard system, the Bretton Woods system and the the European Monetary System; in the part of the floating exchange rate system, the volatility problem under freely floating exchange rate system has been studied; the part of the intermediate exchange rate system mainly includes the analysis of currency crises in regional dollar standard system and the currency board system. And finally, we have analysed the inevitability of the appearance of new type regional monetary cooperation patterns, and how these cooperations avoid currency crises.

本文主要包括这样几部分：首先，对论文中涉及到的重要概念给予界定，并对货币危机理论进行系统梳理；接着，按时间顺序从总体上回忆国际货币制度的历史演进；然后，用三个章节分别研究了固定汇率制度、浮动汇率制度以及中间汇率制度下货币危机的形成机理，其中，固定汇率制度下的货币危机主要包括国际金本位制度和布雷顿森林体系的崩溃，以及欧洲货币体系的瓦解；浮动汇率制度下的货币危机，则重点分析了自由浮动汇率制度下汇率的过度波动问题；中间汇率制度下的货币危机，分别分析了区域美元本位及货币局制度下货币危机的发生机理；最后，分析了目前新型区域货币合作模式出现的必然性，及各模式下如何规避货币危机。

Considered that china finance reality, implementing hard peg exchange rate regime isn" t favor to economic level effect, but at present there isn" t enough condition in implementing float exchange rate regime in china, so author argue that china should choose median exchange rate regime between hard peg exchange rate regime and float exchange rate regime.

论文重点分析了在中国金融进一步开放中，实施固定汇率制不利于发挥汇率的经济杠杆作用，而实施浮动汇率制的条件又不具备，只能选择介于固定与浮动两极之间的&中间汇率安排&。

Unless otherwise provided by the state, any exchange gain or loss incurred due to differences in exchange rates during an enterprise' s preparatory or construction period, or during the period of production and business operation, shall be appropriately as profit or loss in the 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。

Zhang through sea view, the fair is facing a new situation :"WTO" to the Chinese foreign capital brought new opportunities and challenges;"15" plan for new goals and requirements for attracting foreign capital, to the strategic readjustment of the economic structure as the main line, the absorption of foreign capital in developing policy guidance, Amendment foreign investment catalog; attracting foreign investment laws and the implementation of the three rules changes, a further relaxation of foreign capital policy.

张循海认为，本届洽谈会面临着新形势："入世"给中国吸收外资带来新机遇和挑战；"十五"计划对吸收外资提出新目标和要求，即要以经济结构战略性调整为主线，制定吸收外资的导向政策，修订外商投资产业指导目录；吸收外资的三个法律和实施细则进行修改，进一步放宽了吸收外资政策。

Based on the study of scholars at home and abroad and from the point of theoretical and empirical study, this paper analyses the impact of foreign trade and FDI over China's business cycle using many econometric methods such as Unit Root Test, Co-integration Tests, Granger Test, Pulse-response Function and variance decomposition based on VAR model and draws the conclusion as follows:Firstly,there is a close relationship among foreign trade, FDI and business cycle. Foreign trade and FDI are the important transmission channel of the economic cycle. Secondly, the impact to economic fluctuation from foreign trade is greater than that of FDI. Thirdly, In the long time, there is fine interactive circulation among foreign trade, FDI and economic growth. When the short-term deviation from equilibrium happens, there is a self-balanced mechanism in the system.Fourthly,the active effect outweighs the negative effect which the foreign trade and FDI brings.

本文在国内外学者研究成果的基础上，从理论和实证两个方面，运用单位根检验、协整检验、格兰杰因果检验、基于VAR模型的脉冲响应分析及方差分解等计量经济学的方法，从比较的角度分析了对外贸易及FDI对我国经济周期波动的影响，得出结论如下：首先，对外贸易、FDI与我国经济的波动有着显著的关系，二者是传递经济周期的重要渠道；其次，对外贸易对我国经济波动的影响要大于FDI的作用；第三，长期看我国FDI、对外贸易和经济增长之间形成良好的互动循环，当系统短期内偏离均衡状态时，系统存在一个自我均衡机制；第四，对外贸易及FDI对我国经济周期波动产生的积极效应要远大于它所带来的负面效应。

Article 11If 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。

Other Less Common Symptoms: A whole cluster of other symptoms appear during this infection, including progressive loss of hearing : that is, a gradually increasing deafness in older people (probably sensorineural hearing loss ); in younger people, a subtle loss of hearing acuity is noticed, meaning that it becomes a little more difficult to identifying environmental sounds, and more difficult to sensing their exact location; increased tinnitus ; sense of balance becoming noticeably less acute; dizziness spells; hoarse voice due to persistent throat soreness,(or possibly due to connective tissue damage in the larynx); chronic white tongue coating (called geographic tongue or migratory glossitis); red eyes (mild conjunctivitis, aka: pinkeye); infection of the urethra ; viral headache; eczema / psoriasis; large area of red greasy skin on the chest, just below the neck; increased hair loss; cold hands and feet; slow wound healing; weight gain on stomach; kidney pains ; joint pains; muscle cramps , especially in the calf muscles; sudden episodes of racing heart and heart palpitations; acute pericarditis; aseptic meningitis; reduced attention and concentration; forgetting words, losing some of your vocabulary, suddenly having more difficulty in spelling words and remembering information; frequently selecting incorrect words while talking (and strangely, sometimes selecting a word which is incorrect, but from the same category as the right word for example, saying "pun" when you meant to say "irony" both are in the same category of literary devices).

其他较常见的症状：对整个集群等症状出现在这个感染，包括听力逐渐丧失，即：在老年人耳聋逐渐增加（可能是神经性听力损失），在年轻人，一个微妙的听力丧失视力注意到，这意味着它变得有点更加难以确定的环境声音，更难以检测他们的确切位置，增加耳鸣，平衡感越来越明显那么尖锐，头晕法术；嘶哑的声音，由于持续的咽喉疼痛，（或可能是由于在喉部结缔组织损害），慢性白苔，红色的眼睛（轻度结膜炎，又名：火眼），尿道感染，病毒性头痛，湿疹/牛皮癣，大面积红油腻皮肤的胸部，颈部下方，增加脱发；手脚冰冷，伤口愈合缓慢，体重在胃增益；肾痛苦；，关节痛，肌肉痉挛，特别是在小腿肌肉，突然心脏病发作的赛车和心悸，急性心包炎，无菌性脑膜炎；减少，注意力和集中力，忘记的话，失去的一些词汇，突然有更多的拼写字和困难记住信息；经常选择不正确的话，而谈话（和奇怪的是，有时一个单词的选择是不正确的，但是从文字的权利-例如同一类，称"双关"当你的意思是说"讽刺"-无论是在文学设备同一类）。

Article in the equilibrium exchange rate impact on economic growth based on knot theory, a balanced exchange rate of China's double the current international balance of payments surplus, foreign exchange reserves surge in economic conditions of the external imbalance, analysis of the situation of the impact on China's economy, and the equilibrium exchange rate adjust the direction of the proposals put forward.

文章最后在均衡汇率对经济增长影响的理论基础上结，合均衡汇率实现我国目前国际收支双顺差、外汇储备激增的外部失衡经济状况，分析该状况对我国经济的影响，并对均衡汇率的调整方向提出相应的建议。

Although translator has turned from being a crystal ball by which the original culture can unrestrainedly penetrate to another crystal ball by which the target culture can freely traverse, the translator's personal embodiment, in the process of cognitive act, are still absent in translation studies. Translators are still subjects without body or simply disembodied subjects.

译者虽然由原语文化可以自由穿透的玻璃球变成了译语文化可以自由穿越的玻璃球，但译者认知过程中的个体体验在翻译研究中依然缺席，译者依然仅仅是一个没有躯体体验的主体。

Chillingly, he claimed our technology is 'not nearly as sophisticated' as theirs and "had they been hostile", he warned 'we would be been gone by now'.

令人毛骨悚然的，他声称我们的技术是'并不那么复杂，像他们一样，和"如果他们敌意"，他警告说，'我们将现在已经过去了。