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主体在将境外经营以外币为基础编制的财务报表折算为以主体记账本位币反映的财务报表过程中,因资产负债表不同项目采用的折算汇率不同而产生的差额。也称外币报表折算差额。
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INTERNATIONAL JOURNAL OF ARTS MANAGEMENT
International Journal of Clothing Science and Technology
International Journal of Computer-Supported Collaborative Learning
International Journal of Control
International Journal of Heat and Mass Transfer
International Journal of Image and Data Fusion
International Journal of Modern Physics D
INTERNATIONAL JOURNAL OF MULTIPHASE FLOW
International Journal of Oil Gas and Coal Technology
International Journal of Plant Production
International Journal of Press/Politics
International Journal of Public Opinion Research
International Journal of Robust and Nonlinear Control
International Journal of Rock Mechanics and Mining Sciences
International Journal of Sediment Research
international journal on digital libraries
International journals of engines
international journals of organic electronics
International Judo Federation
international justice
International Kite Federation
International knowledge transfer
international labor convention
international labor standards
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