Accounting exposure results when ex

Accounting exposure results when exchange rate changes alter the home currency value of foreign currency-denominated assets and liabilities. The big debate in the accounting profession centers on which foreign currency assets and liabilities should be translated at the current rate (these assets and liabilities are exposed because their home currency values change in line with the exchange rate) and which assets and liabilities should be translated at the historical rate (the rate in effect at the time the asset was acquired or the liability incurred).These latter assets and liabilities are regarded as not being exposed because they maintain their home currency values regardless of what happens to the exchange rate.By contrast, economic exposure measures the extent to which a given currency change affects the value of the firm. Nominal exchange rate changes affect the home currency value of the transaction exposure component of economic exposure because these cash flows are fixed. But only real exchange rate changes- inflation-adjusted currency changes--affect the firm's future sales revenues and costs, its operating cash flows.

結果 (繁體中文) 1:

會計曝光結果時，匯率的變化改變外幣計價的資產和負債的本國貨幣的價值。在其中外幣資產和負債應在本屆折算會計專業中心的大爭論（這些資產和負債被暴露，因為本國貨幣價值符合匯率變動）以及資產和負債應該翻譯在歷史速率（在該資產被獲取的時間生效的速度或發生的責任）。
因為他們保持本國貨幣價值，無論發生什麼情況匯率後面的這些資產和負債被視為不被暴露。

相比之下，經濟風險的措施，其中一個給定貨幣的變化會影響公司的價值的程度。名義匯率的變動影響經濟風險的交易曝光元件的本國貨幣的價值，因為這些現金流是固定的。但是，只有實際匯率changes-通貨膨脹調整後的匯率變化 - 影響公司未來的銷售收入和成本，其運營現金流。

結果 (繁體中文) 2:

I think he wouldn't return to that week.

結果 (繁體中文) 3:

匯率變動改變以外幣計價的資產和負債的本幣價值時產生的會計風險。會計界的大爭論集中在哪些外幣資產和負債應按當前匯率折算（這些資產和負債因其本幣價值隨匯率變化而暴露），哪些資產和負債應按歷史匯率折算（年匯率在獲得資產或產生負債時的效力）。
後一種資產和負債被視為不存在風險，因為無論匯率如何，它們都保持本幣價值。
相比之下，經濟風險衡量的是特定貨幣變動對企業價值的影響程度。名義匯率變動會影響經濟風險中交易風險部分的本幣價值，因為這些現金流是固定的。但只有實際匯率的變化——通貨膨脹調整後的貨幣變化——才能影響公司未來的銷售收入和成本、經營現金流。