71.   The strong yen is making overseas parts cheaper and more attractive to Japanese automakers straining to cut costs as the strong yen erodes overseas earnings.

72.   To be sure, exporters and automakers such as Toyota Motor Corp. gained as a rising dollar boosted optimism for overseas earnings.

73.   To reduce inventories, manufacturers have cut back on production because of weak domestic demand, a rise in inventories and the strong yen, which gouges overseas earnings.

74.   Toyota said the cost of promoting cars at home and building more plants overseas hurt earnings.

75.   Weak foreign currencies also can mean fewer profits when overseas earnings are converted to dollars.

76.   While a strong dollar aids exporters by increasing the yen value of overseas earnings, it also increases imported materials costs.

77.   With companies already facing depressed overseas earnings because of the strong dollar and higher costs, the sales fall-off forced the industry into painful actions.

78.   A cheaper yen helps exporters like Honda by lifting the value of their overseas earnings.

79.   A cheaper yen helps Japanese big companies that rely on exports for profits by boosting the value of overseas earnings and pushing down prices of Japanese products abroad.

80.   A falling yen increases the value of overseas earnings of Japanese exporters like Mazda when they are converted into the Japanese currency.