未實(shí)現(xiàn)利潤準(zhǔn)備 Provision for unrealized profit

實(shí)現(xiàn)原則 Realization

貨幣折算 Currency translation

貨幣兌換 Currency conversion

當(dāng)?shù)刎泿?Local currency

匯率 Exchange rate

即期匯率 Spot rate

遠(yuǎn)期合同 Forward contract

征求意見稿 Exposure draft

貨幣性營運(yùn)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(dān)保債券 Naked-debentures(unsecured)