monetary item 中文意思是什麼
monetary item
解釋
貨幣性項目-
The " monetary item " shall refer to the money held by an enterprise and the assets and liabilities to be received or paid in fixed or determinable amounts of money
貨幣性項目，是指企業持有的貨幣資金和將以固定或可確定的金額收取的資產或者償付的負債。 -
Article 11 if the exchange gain or loss of any monetary item formed by an intra - group transaction of an enterprise is unable to be fully offset in the consolidated statements, the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements
第十一條企業集團內部交易形成的貨幣性項目的匯兌收益或損失，不能在合併財務報表中全額抵銷的，該貨幣性項目的外匯風險可以在合併財務報表中指定為被套期項目。 -
On the base of above all, the article puts the exchange intervene to the whole of internal and external economic balance to discuss the harmony between exchange rate policy and internal monetary and financial policy, and makes the conclusion that our central bank should widen the range of exchange rate waving, loose the exchange control generally, devalue the rmb to cooperate the internal monetary and financial policy. as to external economy, the author thinks our central bank should enhance the cooperation with the international economy, and describes the relationship between the exchange intervention and our country ' s join in wto. the relationship between the exchange intervention and the opening of our country ' s capital item
在此基礎上，文章將央行外匯干預置於一國經濟內外均衡的統一整體中，討論了央行外匯干預的匯率政策與國內貨幣、財政政策之間的協調，指出我國應放寬匯率波動區域、逐步放鬆外匯管制，適時進行本幣貶值以配合擴張的財政政策和適度寬松的貨幣政策解決我國目前的經濟問題；對外，文章指出央行干預外匯應加強與國際經濟的合作，並討論了外匯干預和我國加入wto及資本項目開放的關系。
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