The income and expense items in the profit statements shall be translated at the spot exchange rate of the transaction date, or at a spot exchange rate which is determined through a systematic and reasonable method and is approximate to the spot exchange rate of the transaction date. 利润表中的收入和费用项目,采用交易发生日的即期汇率折算;也可以采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算。
The foreign currency non-monetary items measured at the historical cost shall still be translated at the spot exchange rate on the transaction date, of which the amount of functional currency shall not be changed. 以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。
He made no bones about telling us that if we failed to deliver the goods on time he would bring suit against us for breach of contract. People who travel pay the spot exchange rate when they have to trade currency. 他坦率地通知我们,假如我们不按时交货,他就控告我们违约。当旅行者不得不进行货币贸易时,需要按照现付的利率交易。
The Empirical Evidence of the Linkage between the Spot and Forward Exchange Rate between RMB and US Dollar 人民币美元即期汇率与远期汇率联动关系研究
The Treasury Markets Association, a body of market participants in Hong Kong, will from Monday provide a daily fixing for the renminbi's spot exchange rate against the dollar. 自去年夏季人民币在里程碑式的改革后可在香港自由交易以来,市场参与者一直在强烈要求推出人民币的日定盘价。
Study on the Expectation Hypotheses Theory of Term Structure and Term Premiums Based on Rational Expectation; The Empirical Evidence of the Linkage between the Spot and Forward Exchange Rate between RMB and US Dollar 基于理性期望的利率期限结构预期理论与期限溢酬人民币美元即期汇率与远期汇率联动关系研究
The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date. 外币货币性项目,采用资产负债表日即期汇率折算。
Empirical Analysis of the Relationship Between RMB Spot and Non-deliverable Forward ( NDF) Exchange Rate 人民币即期汇率与NDF汇率关系的实证分析
Impacts of the Introduction of Foreign Exchange Futures on Spot Exchange Rate: An Empirical Analysis of the Brazilian Experiences 发展中国家外汇期货的推出对即期汇率波动的冲击效应&基于巴西外汇市场的实证分析
People who travel pay the spot exchange rate when they have to trade currency. 当旅行者不得不进行货币贸易时,需要按照现付的利率交易。
Cointegration testing showed that futures price of USA crude oil and spot prices of Singapore 180 fuel oil and Exchange rate of Euro ( to dollar) have long-term marked equilibrium relationship with prices of Shanghai fuel oil futures. 最终作出的长期协整方程显示:美原油期货价格,新加坡180燃料油现货价格、欧元汇率与上海燃料油现货价构成长期显著的均衡关系。
By Granger Causality test the paper suggests that exchange rate in one month NDF market affected the spot exchange rate of RMB significantly. 通过格兰杰因果检验发现1月期的NDF市场对人民币即期汇率影响显著。
It means that whether the price of forward exchange rate is reasonable can affect the expectations and tendency of the spot exchange rate directly. 也就是说,远期汇率定价是否合理直接影响着即期汇率的预期和走势。
In the conduction mechanism, the territory of the spot exchange rate is the short-term and medium-term exchange rate Granger causes NDF and NDF rate and the existence of short-term to guide the interaction between each other. 在传导机制方面,境内即期汇率是短期和中期NDF汇率的格兰杰原因,并且与短期NDF汇率存在相互引导的互动关系。
From the interest rate parity theory, we know that, the forward rate is the "wind vane" of the spot exchange rate. 根据利率平价理论可知,远期汇率是即期汇率的风向标。
Second, the attempt to explore the territory of the RMB NDF rate and the spot exchange rate and the relevance of the RMB NDF market and early-warning mechanism. 其次,力图探求人民币NDF汇率与境内即期汇率的相关性及人民币NDF市场的预警机制。
The results show that: the exchange rate formation mechanism reform, the RMB NDF exchange rate in line with the interest rate parity theory, NDF rate and the territory of the spot exchange rate, interest rates inside and outside the relationship between the existence of conduction. 研究结果表明:汇率形成机制改革之后,人民币NDF汇率符合利率平价理论,NDF汇率与境内即期汇率、境内外利率之间开始存在传导关系。