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  2. Financial transaction - Wikipedia

    en.wikipedia.org/wiki/Financial_transaction

    Financial transaction involving money and agricultural goods at a farmers' market. A financial transaction is an agreement, or communication, between a buyer and seller to exchange goods, services, or assets for payment. Any transaction involves a change in the status of the finances of two or more businesses or individuals. [1]

  3. Convenience translation - Wikipedia

    en.wikipedia.org/wiki/Convenience_translation

    A convenience translation is either when an entity displays its financial statements or other financial information in a currency that is different from either its functional currency or its presentation currency simply by translating all amounts at end-of-period exchange rates. [1]

  4. Functional currency - Wikipedia

    en.wikipedia.org/wiki/Functional_currency

    Generally Accepted Accounting Principles (GAAP) [2] provide rules for translation of foreign currency transactions and financial statements. SFAS 52 introduced the concept of functional currency , defined as "the currency of the primary economic environment in which the entity operates; normally, that is, the currency of the environment in ...

  5. Foreign exchange risk - Wikipedia

    en.wikipedia.org/wiki/Foreign_exchange_risk

    A firm's translation risk is the extent to which its financial reporting is affected by exchange-rate movements. As all firms generally must prepare consolidated financial statements for reporting purposes, the consolidation process for multinationals entails translating foreign assets and liabilities, or the financial statements of foreign ...

  6. Google Translate - Wikipedia

    en.wikipedia.org/wiki/Google_Translate

    Google Translate is a multilingual neural machine translation service developed by Google to translate text, documents and websites from one language into another. It offers a website interface, a mobile app for Android and iOS, as well as an API that helps developers build browser extensions and software applications. [3]

  7. Reserve (accounting) - Wikipedia

    en.wikipedia.org/wiki/Reserve_(accounting)

    In financial accounting, reserve always has a credit balance and can refer to a part of shareholders' equity, a liability for estimated claims, or contra-asset for uncollectible accounts. A reserve can appear in any part of shareholders' equity except for contributed or basic share capital.

  8. Translation - Wikipedia

    en.wikipedia.org/wiki/Translation

    Translation is the communication of the meaning of a source-language text by means of an ... internal memos, minutes, financial reports, and other documents for a ...

  9. Specialized translation - Wikipedia

    en.wikipedia.org/wiki/Specialized_translation

    Specialized translation is a term and concept used in the translation business and in translation schools. A text to be translated is specialized if translating it calls for knowledge in some field that would not normally be part of a translator's or translation student's general knowledge.