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functional currency中文是什么意思

  • 功能性货币

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  • 例句与用法
  • An enterprise shall , in general , choose rmb as its functional currency
    企业通常应选择人民币作为记账本位币。
  • Article 4 the " functional currency " refers to the currency of the primary economic environment in which the enterprise is operated
    第四条记账本位币,是指企业经营所处的主要经济环境中的货币。
  • Article 9 as for a foreign currency transaction , the enterprise shall translate the amount in a foreign currency into amount in its functional currency
    第九条企业对于发生的外币交易,应当将外币金额折算为记账本位币金额。
  • At the close of every business day , the bank should prepare accounting statements in the original currency and in the local functional currency converted by all currencies
    每日营业终了,生成原币和各货币汇总折经营所在地功能性货币的会计报表。
  • 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
    第八条企业记账本位币一经确定,不得随意变更,除非企业经营所处的主要经济环境发生重大变化。
  • 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
    业务收支以人民币以外的货币为主的企业,可以按照本准则第五条规定选定其中一种货币作为记账本位币。
  • B . does the business unit have leases or other contracts with payments in a foreign currency that is different than the operating or functional currency of either party to the contract
    公司是否持有租赁或其他合同,合同主要是关于外币的支付,而这种外币的支付不同于合同任何一方操作或执行所用的货币? ? ? ?
  • 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
    第十五条企业选定的记账本位币不是人民币的,应当按照本准则第十二条规定将其财务报表折算为人民币财务报表。
  • [ br ] b . does the business unit have leases or other contracts with payments in a foreign currency that is different than the operating or functional currency of either party to the contract
    公司是否持有租赁或其他合同,合同主要是关于外币的支付,而这种外币的支付不同于合同任何一方操作或执行所用的货币? ? ? ?
  • 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)以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。
  • 更多例句:  1  2
  • 百科解释
Functional currency refers to the main currency used by a business or unit of a business. It is the monetary unit of account of the principal economic environment in which an economic entity operates.
详细百科解释
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Last modified time:Tue, 12 Aug 2025 00:29:56 GMT

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