conversion exchange gain or loss

简明释义

外汇折算利得或损失

英英释义

例句

1.Investors should be aware that international investments can lead to conversion exchange gain or loss 汇兑转换损益 when converting profits back to their home currency.

投资者应意识到，国际投资在将利润转换回本国货币时可能会导致汇兑转换损益。

2.The accountant reported a significant conversion exchange gain or loss 汇兑转换损益 on the financial statements after the currency devaluation.

在货币贬值后，会计师在财务报表中报告了显著的汇兑转换损益。

3.When a company converts its foreign revenue back to local currency, it may experience a conversion exchange gain or loss 汇兑转换损益 due to fluctuations in the exchange rate.

当一家公司将其外币收入转换回当地货币时，可能会因汇率波动而经历汇兑转换损益。

4.During the quarterly review, the finance team analyzed the conversion exchange gain or loss 汇兑转换损益 from their overseas operations.

在季度审查期间，财务团队分析了其海外业务的汇兑转换损益。

5.The conversion exchange gain or loss 汇兑转换损益 can significantly impact a company's bottom line, especially for those with large foreign transactions.

对于那些有大量外币交易的公司来说，汇兑转换损益可能会显著影响公司的底线。

作文

In today's global economy, businesses often engage in transactions that involve multiple currencies. As a result, they are exposed to various financial risks, one of which is the conversion exchange gain or loss. This term refers to the fluctuations in currency values that can impact the financial results of a company when converting foreign currency amounts into its functional currency. Understanding this concept is crucial for companies operating internationally, as it can significantly affect their profitability and financial statements.When a company conducts business overseas, it may receive payments in foreign currencies. When these payments are converted back to the company's home currency, the exchange rate at the time of conversion may differ from the rate at which the transaction was initially recorded. If the foreign currency has appreciated against the home currency, the company will realize a conversion exchange gain, meaning it receives more of its local currency than it initially expected. Conversely, if the foreign currency has depreciated, the company incurs a conversion exchange loss, receiving less local currency than anticipated.For example, consider a U.S.-based company that sells products in Europe and receives €100,000 in payment. If the exchange rate at the time of the sale was 1.10 USD/EUR, the company would record the revenue as $110,000. However, if the exchange rate changes to 1.20 USD/EUR when the company converts the euros back to dollars, it would only receive $83,333, leading to a conversion exchange loss of $26,667. On the other hand, if the exchange rate improves to 1.05 USD/EUR, the company would receive $105,000, resulting in a conversion exchange gain of $5,000.To mitigate the risks associated with conversion exchange gain or loss, companies can employ various strategies. One common approach is to use hedging techniques, such as forward contracts or options, which allow businesses to lock in exchange rates for future transactions. By doing so, they can stabilize their cash flows and protect themselves from adverse currency movements.Moreover, it is essential for companies to monitor exchange rates regularly and assess the potential impact on their financial performance. This involves not only understanding the current market conditions but also analyzing economic indicators that may influence currency fluctuations. For instance, interest rates, inflation, and political stability can all play a significant role in determining exchange rates.In conclusion, the concept of conversion exchange gain or loss is vital for companies engaged in international trade. It highlights the importance of understanding currency fluctuations and their potential impact on financial results. By implementing effective risk management strategies and staying informed about market trends, businesses can navigate the complexities of foreign currency transactions and minimize their exposure to exchange rate volatility. Ultimately, a thorough grasp of this concept can lead to better financial decision-making and improved overall performance in the global marketplace.

在当今全球经济中，企业经常进行涉及多种货币的交易。因此，他们面临着各种财务风险，其中之一就是汇兑损益。这个术语指的是在将外币金额转换为其功能货币时，货币价值的波动可能会影响公司的财务结果。理解这一概念对在国际上运营的公司至关重要，因为它可能显著影响他们的盈利能力和财务报表。当一家公司在海外开展业务时，它可能会以外币收款。当这些款项转换回公司的本国货币时，转换时的汇率可能与最初记录交易时的汇率不同。如果外币相对于本国货币升值，公司将实现汇兑收益，这意味着它获得的本国货币比预期的要多。相反，如果外币贬值，公司将遭受汇兑损失，获得的本国货币低于预期。例如，考虑一家总部位于美国的公司在欧洲销售产品并收到€100,000的付款。如果销售时的汇率是1.10美元/欧元，则公司将把收入记录为$110,000。然而，如果在公司将欧元转换回美元时，汇率变化为1.20美元/欧元，那么它只会收到$83,333，从而导致汇兑损失为$26,667。另一方面，如果汇率改善到1.05美元/欧元，公司将收到$105,000，从而产生汇兑收益为$5,000。为了减轻与汇兑损益相关的风险，公司可以采用各种策略。一种常见的方法是使用对冲技术，例如远期合同或期权，这允许企业锁定未来交易的汇率。通过这样做，他们可以稳定现金流，并保护自己免受不利的货币波动。此外，公司定期监测汇率并评估其对财务业绩的潜在影响至关重要。这不仅涉及了解当前市场条件，还包括分析可能影响货币波动的经济指标。例如，利率、通货膨胀和政治稳定性都可能在确定汇率方面发挥重要作用。总之，汇兑损益的概念对参与国际贸易的公司至关重要。它突出了了解货币波动及其对财务结果潜在影响的重要性。通过实施有效的风险管理策略并随时了解市场趋势，企业可以应对外币交易的复杂性，最小化对汇率波动的暴露。最终，对这一概念的深入理解可以促进更好的财务决策，提高全球市场中的整体表现。