Currency exchange 即货币兑换，货币兑换，钱币兑换

Exposure在金融财经语境中，表示：the state of being in a place or situation where there is no protection from sth harmful or unpleasant 面临，遭受（危险或不快）如：

the company's exposure on the foreign exchange markets公司面对外汇市场的风险

Currency exchange exposure 可翻译为货币兑换风险

外币兑换风险，是指不同货币之间进行兑换时，由于汇率的变动而产生的经济利益上的潜在损失。

外币兑换风险可分为人民币与外币之间的兑换风险和外币与外币之间的兑换风险。由于人民币汇率经常波动，在人民币与外币兑换时会产生损益；不同外币之间由于汇率的变动，兑换时也会产生损益。如企业用美元兑换港元，在这期间美元贬值，港元升值，则企业将发生兑换风险损失；反之，则会产生收益。

参考双语例句：

The Group currently does not have a foreign currency hedging policy but the management monitors foreign exchange exposure and will consider hedging significant foreign currency exposure should the need arise.

集团现时并无外汇对冲政策，然而管理层监察外汇风险，并将于需要时考虑对冲重大外汇风险。

The sensitivity analysis has been determined assuming that the change in foreign exchange rates had occurred at the balance sheet date and had been applied to each of the Group entities’ exposure to currency risk for financial instruments in existence at that date; and that all other variables, in particular interest rates, remain constant.

上述敏感性分析乃假设汇率变动于资产负债表结算日发生，并应用于本集团每一实体于当日已存在的金融工具所面对的货币风险，而所有其他可变动因素特别是利率则保持不变。

Potential risks and uncertainties include, but are not limited to, such factors as: we may not be able to maintain our current growth strategy or continue to maintain our current performance, costs and loadings in our manufacturing facilities; risks of domestic and foreign operations, including excessive operation costs, labor shortages, higher tax rates and our joint venture prospects; unfavorable currency exchange rates; our future guidance may be incorrect; the global economic weakness may be more severe or last longer than we currently anticipated; and other information detailed from time to time in the Company's filings with the United States Securities and Exchange Commission.

潜在风险及不确定性包括但不限于以下因素：有关公司或未能维持现有的增长策略或保持在旗下制造工厂现有的业绩、成本与付运；本土及外地的营运风险，包括营运成本超支、劳工短缺、税率上升及本公司的合资企业前景；不利的货币汇率；未来的领导或不正确；环球经济疲弱的情况可能更严峻或持续比预期更长的时间；以及在公司与美国证监会存档当中，不时详述的其他资料。

Prior to relocating to Singapore in 2012, Mr. Krishnamoorthy worked within the New York Treasury Group handling accounting and reporting of Treasury-related activity, including cash and investment accounting, reporting of firm-wide foreign exchange exposures, and work related to hedging those exposures.

在2012年调任新加坡之前，Krishnamoorthy先生任职于纽约财务部，负责处理财务相关活动的会计和报告事宜，包括现金和投资会计、公司范围内外汇风险报告及与对冲此类风险相关的工作。