外币

When we compile transnational corporation consolidated statement, there are two problems of financial statements: translation and consolidation, which are the targets of this paper.

第二章 跨国公司合并报表需要解决的问题之一：外币折算。外币折算是跨国公司合并报表与一般合并报表的主要区别。

Exchange control restricts the right of holders of a currency to exchange it for other currencies. It thereby renders a currency inconvertible.

外汇管制限制了一种外币持有者想将其换成它种外币的权利，即造成了一种外币的不可兑换情况。

It also finds empirical support to the rate reducing effects of other key factors such as the majority shareholding by the foreign sponsors, provision of third party guarantee.

我们的主要结论有两点：第一，企业与银行建立起来的金融业务关系越长久，那么其所获得的外币贷款利率就越低。这是对金融中介理论的支持。另外，外资控股、第三方担保等因素，也具有降低外币贷款利率的效应。

Forex.com is authorized to convert funds in Customer's Account for Margin into and

Forex.com 有权将客户帐户中的资金从一种外币转换为另一种外币作为保证金。

FOREX.com is authorized to convert funds in Customer's Account for Margin

FOREX.com有权将客户帐户中的资金从一种外币转换为另一种外币作为保证金。

The main body of a book main body content is a tripartite mainly mark: Part I , the financial statement obversion accountant having introduced that the new foreign currency translation of our country criterion foreign currency business accountant handles regulation and foreign currency handle regulation , are that queen culture finishes striking a rationale.

本文的主体内容主要分为三部分：第一部分，介绍了我国新外币折算准则的外币交易会计处理规定及外币财务报表折算会计处理规定，为后文打好理论基础。

For example, enterprises which have foreign currency loan, accounts payable and other debt will get benefit from it, but which have foreign currency asset will suffer from the loss.

例如，人民币升值后，拥有外币借款、应付帐款等外债的企业将因此受益，而拥有外币货币性资产的企业将因此遭受损失。

Look from the viewpoint of Chinese investor, the period authority that use Switzerland franc buys yen is the period authority that changes a kind of foreign currency into asset of another kind of foreign currency.

从中国投资者的观点看，使用瑞士法郎购买日元的期权是把一种外币换成另一种外币资产的期权。

Exchange currency in Bank of China or star hotels when you bring foreign currency, credit cards or traveller's check. Never exchange currency with strangers in case of any financial loss

如果你带的是本国的外币、外币信用卡或旅行支票，你可以到中国银行或星级以上的宾馆里兑换，请一定不要在街边随便换钱，以免遭受经济损失。

Foreign currency bond: This refers to those bonds issued on overseas capital markets and dominated in foreign currency with a nature of debt

&发行外币债券&是指在境外金融市场上发行的，以外币表示的，构成债权债务关系的有价证券。

But we don't care about Battlegrounds.

但我们并不在乎沙场中的显露。

Ah! don't mention it, the butcher's shop is a horror.

啊！不用提了。提到肉，真是糟透了。