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单词
cumulative translation adjustment
释义
Cumulative Translation Adjustment
Cumulative Translation Adjustment (CTA) account
An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The C.T.A. account is required under the FASB No. 52 rule.
Acronyms
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CTA
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更新时间:2026/2/27 4:03:02