currency n. 1.通货。 2.通用,流通,流传,传播。 3.市价,行情。 4.流通时间。 fractional currency 辅币。 paper currency 纸币。 metallic currency 硬币。 gain currency with 流行开,流通开,得到…信任。 give currency to 散播(谣言等)。 in common currency 一般通用。 lose currency with 停止流通[使用];失却…的信任。
functional adj. 1.官能的,机能的。 2.在起作用的;职务上的。 3.【数学】函数的。 4.【建筑】从使用的观点设计[构成]的。 5.有多种用途的;可改变用途的。 6.可使用的,可操作的。 n. -ism 【心、建】机能主义〔心理学上指思想和行动的过程,是人的整个机体的反应;建筑学上指讲求实用,而不注重外观〕。 n. -ist 机能主义者。 adv. -ly
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。
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.