未实现利润准备 Provision for unrealized profit

实现原则 Realization

货币折算 Currency translation

货币兑换 Currency conversion

当地货币 Local currency

汇率 Exchange rate

即期汇率 Spot rate

远期合同 Forward contract

征求意见稿 Exposure draft

货币性营运资本调整 Monetary working capital adjustment

举债比率调整 Gearing adjustment

净营业资产 Net operating assets

发行和赎回债券 Issue and redemption debentures

债券 Bonds

契约 Deed

无担保债券 Naked-debentures(unsecured)