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外汇汇兑损益,简称汇兑损益,是指已经收入的外汇存款在使用时,已经发生的外汇债权、外汇债务在收回或偿还时,由于时间和汇率的不同而发生的折合为记帐本位币的差额;以及不同货币之间的兑换,由于实际兑换的汇率与记帐汇率或帐面汇率的不同而发生的折合记帐本位币的差额。在国际会计惯例中,许多国家对外币折算损益和
Foreign exchange gains and losses, referred to as foreign exchange gains and losses, refer to the difference between the standard foreign currency and the standard foreign currency that occurred when foreign exchange deposits have already been used. And the exchange between different currencies, due to the difference between the actual exchange rate and the accounting exchange rate or the book exchange rate, the difference between the standard currency. In international accounting practices, many countries translate foreign currency gains and losses into