英语翻译对于外币货币性项目,因结算或采用资产负债表日的即期汇率折算而产生的汇兑差额计入当期损益,同时调增或调减外币货币性

英语翻译
对于外币货币性项目,因结算或采用资产负债表日的即期汇率折算而产生的汇兑差额计入当期损益,同时调增或调减外币货币性项目的记账本位币金额.
在资本化期间内,外币专门借款本金及利息的汇兑差额,应当予以资本化,计入符合资本化条件的资产的成本.
以历史成本计量的外币非货币性项目,由于已在交易发生日按当日即期汇率折算,资产负债表日不应改变其原记账本位币金额,不产生汇兑差额.
以公允价值计量的外币非货币性项目,如交易性金融资产（股票、基金等）,采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动（含汇率变动）处理,计入当期损益.
(3) 公司收到投资者以外币投入的资本,采用交易发生日即期汇率折算,不得采用合同约定汇率和即期汇率的近似汇率折算,外币投入资本与相应的货币性项目的记账本位币金额之间不产生外币资本折算差额.
(4) 公司编制合并财务报表涉及境外经营的,如有实质上构成对境外经营净投资的外币货币性项目,因汇率变动而产生的汇兑差额,列入所有者权益“外币报表折算差额”项目；处置境外经营时,计入处置当期损益.

For foreign currency monetary items,the exchange differnces resulting from settelement or translation as per the spot rate on the balance sheet date are reroded into current losses and profits and the bookeeping base currency’s amount of foreign currency monetary items are increased or decreased.
During the period of capitalization,the exchange differences on foreign currency borrowings shall be capitalized and shall be recorded in the costs of assets eligible for capitalization.
For foreign currency non-monetary items measured as per their historical costs,there are no exchange differences because translations are completed as per the spot rate on the transaction date and the bookeeping base currency’s amount on the balance sheet date shall not be changed.
Foreign currency non-monetary items such as trading financial assets (stocks and funds etc.) are translated as per the spot rate on the date when their fair value is confirmed.The differences between the different bookeeping base curreny amounts are recorded into current profits and losses as fluctuation in fair value (including fluctuation in exchange rates).
(3) Capital invested in foreign currencies are translated at the spot rates not the approximate rate of the exchange rates agreed in the contracts and the spot rates.There are no foreign currency capital translation differences between capital invested in foreign currencies and the corresponding bookkeeping base currency amounts of monetary items.
(4) In the company’s consolidated statements involve overseas businesses,the exchange differences resulting from fluctuation in exchange rates will be listed into “foreign currency translation differences ” under owner’s equities in case of foreign currency monetary items of net overseas investments.And the foreign currency monetary items shall be recorded into current profits and losses when the overseas businesses are disposed.