累積換算調整數(cumulative translation adjustment)

係指本國商業在國外營運之分公司、子公司及採權益法評價之轉投資事業之外幣財務報表，換算為本國貨幣產生之兌換差額。
Translation differences arising from translating the foreign currency financial statements of the foreign branches, subsidiaries and reinvestments accounted for under equity method into the local currency.

資料來源：屏東商業技術學院

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