noun
foreign exchange gain or loss
A financial term referring to profit or loss arising from changes in exchange rates. Used in accounting and business contexts.
為替差損益は、決算時に計上される。
Foreign exchange gains or losses are recorded at the time of settlement.
為替差損益を決算書に計上した。
We recorded the foreign exchange gain or loss in the financial statements.
Compound of 為替 (かわせ, 'foreign exchange'), 差 (さ, 'difference'), and 損益 (そんえき, 'loss and gain').