L. Translation of foreign currencie

L. Translation of foreign currencies (cont'd) non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the foreign exchange rates ruling at the transaction dates. non-monetary assets and liabilities denominated in foreign currencies that are stated at fair value are translated using the foreign exchange rates ruling at the sates the fair value was determined.

結果 (繁體中文) 1:

外幣（續）的L.翻譯
了在以外幣歷史成本計量的非貨幣性資產和負債，採用匯率採用交易發生日折算。以公允價值入賬的非貨幣性資產和以外幣計價的負債，採用匯率在確定公允價值張祖興折算。

結果 (繁體中文) 2:

L. 外幣翻譯（前）
以外幣歷史成本衡量的非貨幣資產和負債，使用交易日支配的外匯匯率進行折算。以公允價值表示的非貨幣資產和負債，以公允價值計算，使用確定公允價值的匯率裁定進行折算。

結果 (繁體中文) 3:

L.Translation of Foreign Currencies
非貨幣資產和外匯交易日期用外匯兌換率折算歷史成本術語中計量的責任。確定了以公允價值為基礎的外匯中的非貨幣資產和負債，使用外匯兌換率在Sates的公允價值中進行交易。