記賬本位幣 的英文怎麼說

中文拼音 [jìzhàngběnwèibì]
記賬本位幣 英文
recording currency
  • 記 : Ⅰ動詞1 （把印象保持在腦子里） remember; bear in mind; commit to memory 2 （記錄; 記載;登記） writ...
  • 賬 : account
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 位 : Ⅰ名詞1 （所在或所佔的地方） place; location 2 （職位; 地位） position; post; status 3 （特指皇帝...
  • 幣 : 名詞（貨幣） currency; money; coin
  • 本位 : 1 （貨幣本位） standard; basic unit:金本位gold standard; 金匯兌金本位the gold exchange standard2 ...
  1. An enterprise shall, in general, choose rmb as its functional currency

    企業通常應選擇人民幣作為記賬本位幣。
  2. Article 4 the " functional currency " refers to the currency of the primary economic environment in which the enterprise is operated

    第四條記賬本位幣，是指企業經營所處的主要經濟環境中的貨幣。
  3. It is standard money of charge to an account with the rmb commonly in chinese mainland for example, without special situation, be a rmb

    比方在中國大陸一般以人民幣為記賬本位幣，沒有非凡情況，就是人民幣啦。
  4. Article 9 as for a foreign currency transaction, the enterprise shall translate the amount in a foreign currency into amount in its functional currency

    第九條企業對于發生的外幣交易，應當將外幣金額折算為記賬本位幣金額。
  5. Where the domestic subsidiary company, joint enterprise, associated enterprise or branch of an enterprise adopts a functional currency which is difference from that of the enterprise, it shall be deemed as overseas business

    在境內的子公司、合營企業、聯營企業、分支機構，採用不同於企業記賬本位幣的，也視同境外經營。
  6. Normally the circumstance falls, zhang is thin in the standard money of charge to an account that the amount of the economic business of account decides with system of enterprise interior accounting will decide, be in so zhang is thin in the mark that need not add a money designedly

    通常情況下，賬薄中記載的經濟業務的金額以企業內部會計制度確定的記賬本位幣來確定，所以在賬薄中不用特意加上貨幣的符號。
  7. 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。
  8. Article 8 once the functional currency of an enterprise is determined, it shall not be modified at will, unless the main economic environment in which the enterprise is operated has greatly changed

    第八條企業記賬本位幣一經確定，不得隨意變更，除非企業經營所處的主要經濟環境發生重大變化。
  9. For an enterprise of which the incomes and expenses are mainly valuated in the currency other than rmb, it may choose a currency as its functional currency according to article 5 of the present standards

    業務收支以人民幣以外的貨幣為主的企業，可以按照本準則第五條規定選定其中一種貨幣作為記賬本位幣。
  10. Article 15 where an enterprise does not choose rmb as its functional currency, it shall translate its financial statements into rmb financial statements according to article 12 of the present standard

    第十五條企業選定的記賬本位幣不是人民幣的，應當按照本準則第十二條規定將其財務報表折算為人民幣財務報表。
  11. 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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