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)