Depreciation is a noncash expense.

折旧不是现金费用。

The second is noncash transactions which are unrelated to net income.

第二个是不涉及损益的非现金事项。

Issued $10 of bonds at face value in a noncash exchange for plant asset.

以面值发行债券10美元，换取一项厂房类资产。

Yet these foreign-exchange losses are mostly noncash, as companies are required under accounting rules to value their substantial foreign-currency debts at the end of every quarter.

不过汇兑损失大多是非现金性损失，这些公司之所以公布这些损失，是因为根据会计准则要求，航空公司须在每个季度末对大规模外币债务进行重新估值。