The account (or accounts) in a foreign subsidiary's trial balance that are not remeasured to U.S. dollars (the functional currency) at the current exchange rate are:

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Sales are recorded at the exchange rate on the date of the transaction, so they are not remeasured at the current exchange rate in a foreign subsidiary's trial balance. Other balance sheet items like payables, receivables, and long-term liabilities may be subject to remeasurement based on the current exchange rate or historical rates, depending on their nature and the accounting standards applied.

The Account (Or Accounts) in a Foreign Subsidiary's Trial Balance