未實現(xiàn)利潤準備 Provision for unrealized profit
實現(xiàn)原則 Realization
貨幣折算 Currency translation
貨幣兌換 Currency conversion
當?shù)刎泿?Local currency
匯率 Exchange rate
即期匯率 Spot rate
遠期合同 Forward contract
征求意見稿 Exposure draft
貨幣性營運資本調(diào)整 Monetary working capital adjustment
舉債比率調(diào)整 Gearing adjustment
凈營業(yè)資產(chǎn) Net operating assets
發(fā)行和贖回債券 Issue and redemption debentures
債券 Bonds
契約 Deed
無擔保債券 Naked-debentures(unsecured)