foreign currency translation

foreign currency translation
внешнеэкономические операции в иностранной валюте.
Сделки резидентов национальной экономики (residents of an economy) с иностранными деловыми партнерами, проявляющиеся при коммерческих операциях (flow of external trade) в виде купли-продажи товаров, цены на которые установлены в иностранной валюте; при финансовых операциях — в форме кредитования и заимствования денежных средств в единицах заграничной валюты.

Англо-русский толковый словарь внешнеэкономических терминов. - М.: Финансы и статистика. 1992.

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Смотреть что такое "foreign currency translation" в других словарях:

  • Foreign currency translation — The process of restating foreign currency accounts of subsidiaries into the reporting currency of the parent company in order to prepare consolidated financial statements. The New York Times Financial Glossary …   Financial and business terms

  • foreign currency translation — The process of restating foreign currency accounts of subsidiaries ( subsidiary) into the reporting currency of the parent company in order to prepare consolidated financial statements. Bloomberg Financial Dictionary …   Financial and business terms

  • Foreign currency translation effects —   Gains or losses resulting from the process of expressing amounts denominated or measured in one currency in terms of another currency by use of the exchange rate between the two currencies. This process is generally required to consolidate the… …   Energy terms

  • foreign currency — The currency of another country, which is not used in the preparation of an organization s domestic accounts. However, the existence of foreign subsidiaries or branches or overseas transactions may mean that an organization must translate these… …   Accounting dictionary

  • Currency Translation — The process of quoting the amount of money denominated in one currency in the denomination of another currency on a balance sheet. Currency translation is done using current exchange rates. The Financial Accounting Standards Board (FASB) requires …   Investment dictionary

  • Конвертация иностранной валюты (FOREIGN CURRENCY TRANSLATION)  — Процесс выражения в отчетной валюте предприятия тех сумм, которые выражаются или измеряются в другой валюте …   Словарь терминов по управленческому учету

  • translation — trans‧la‧tion [trænsˈleɪʆn, trænz ] noun 1. [countable, uncountable] FINANCE the process of changing one currency into another: • Favorable foreign currency translations boosted profits. translation into • After translation into Swiss francs,… …   Financial and business terms

  • Currency risk — Categories of financial risk Credit risk Concentration risk Market risk Interest rate risk Currency risk Equity risk Commodity risk Liquidity risk Refinancing risk …   Wikipedia

  • currency — noun 1 money used in a particular country ADJECTIVE ▪ domestic ▪ foreign ▪ They prefer to be paid in foreign currencies. ▪ common, global, international …   Collocations dictionary

  • Translation Risk — The exchange rate risk associated with companies that deal in foreign currencies or list foreign assets on their balance sheets. The greater the proportion of asset, liability and equity classes denominated in a foreign currency, the greater the… …   Investment dictionary

  • translation exposure — accounting exposure A risk that arises from the translation of the assets and liabilities in a balance sheet into a foreign currency …   Accounting dictionary


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