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HS.Value.IsTransCur is true any time the child entity's default currency is different than the target currency you'r going into. Usually this is the parent's currency (in which case it is indeed <Parent Currency>, but it could also be true if a user translates the child into any other currency in the system.
HS.Value.IsTransCurAdj is true for a currency journal node in which the journal is made in a currency of one of it's parent entities. So yes, this would be <Parent Curr Adjs>.
The only time <Parent Currency> and likewise <Parent Curr Adjs> is input/base data, is when the base entity's default currency and the default currency of the selected parent entity are in fact the same (both are USD for example). In that case HS.Value.IsTransCur would be false since no translation takes place. In this situation you would see <Entity Curr Adjs> is also <Parent Curr Adjs> not because the journal entries are copied, but because they are two names for the very same node - USD Adjs in my example.