화폐성항목의 결제시점에 생기는 외환차이 또는 화폐성항목의 환산에

화폐성항목의 결제시점에 생기는 외환차이 또는 화폐성항목의 환산에 사용한 환율이 회계기간 중 최초로 인식한 시점이나
전기의 재무제표 환산시점의 환율과 다르기 때문에 생기는 외환차이는 그 외환차이가 생기는 회계기간의 손익으로 인식한다.
다만 문단 32에서 설명하는 별도의 자본항목으로 분류하는 외환차이에는 이를 적용하지 아니한다.

結果 (英文) 2:

Monetary items in the billing time the eventual exchange differences or monetary items in terms of the use rate during the period of the first recognized time and
electricity financial statements in terms of the point of exchange rates and differences due to resulting exchange differences are that the foreign exchange differences arising during the period recognized in the income.
However, exchange differences classified as a separate equity item described in paragraph 32 shall not apply to them.

結果 (英文) 3:

the currency of the settlement of the difference that have foreign exchange or currency of the exchange rate is equivalent to the use of the first recognition during the time the financial statements, and the period of exchange rate and foreign exchange. because there is difference between the rmb exchange rate will be in the profit and loss of the period. as explained in paragraph 32, the extra capital into the financial gap, is, do not apply.