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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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lake sedimentary type
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Lake's food factor decision theory
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Lakeside Park of Jinji Lake
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lakes in China
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