記賬匯率 的英文怎麼說
中文拼音 [jìzhànghuìlǜ]
記賬匯率
英文
recording rate-
The foreign currency non - monetary items measured at the historical cost shall still be translated at the spot exchange rate on the transaction date, of which the amount of functional currency shall not be changed
(二)以歷史成本計量的外幣非貨幣性項目,仍採用交易發生日的即期匯率折算,不改變其記賬本位幣金額。Article 10 at the time of initial recognition of a foreign currency transaction, the amount in the foreign currency shall be translated into the amount in the functional currency at the spot exchange rate of the transaction date, or at an exchange rate which is determined through a systematic and reasonable method and is approximate to the spot exchange rate of the transaction date
第十條外幣交易應當在初始確認時,採用交易發生日的即期匯率將外幣金額折算為記賬本位幣金額;也可以採用按照系統合理的方法確定的、與交易發生日即期匯率近似的匯率折算。
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