| 单词 | foreign currency translation | 
| 释义 | > as lemmasforeign currency translation  6.  The restatement of accounts in one currency into another currency. Frequently in  currency translation,  foreign currency translation. ΚΠ ?1902    Votes & Proc. House of Representatives 1901–2 		(Parl. Commonw. Austral.)	 I. 84  				So far as the translation of our coinage into the American coinage is concerned, we would have a new coin, the decem,..and two of these would make as nearly as possible the American dollar. 1972    Financial Times 19 Apr. 11/1  				Comparison of trading results is distorted by..the reduction in the depreciation charge occasioned by the revised method of currency translation. 1988    Surv. Current Business June 80/3  				The translation into dollars, at the new exchange rates, of affiliates' assets and liabilities denominated in foreign currencies resulted in large capital gains. 2006    P. Walton  & W. Aerts Global Financial Accounting & Reporting 372  				The notion of functional currency plays a key role in the accounting rules on foreign currency translation. < as lemmas | 
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