functional currency造句
例句与造句
- 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。 - It's difficult to find functional currency in a sentence. 用functional currency造句挺难的
- 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。 - 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
在境内的子公司、合营企业、联营企业、分支机构，采用不同于企业记账本位币的，也视同境外经营。 - Where it is really necessary to modify the functional currency because the primary economic environment in which the enterprise is operated has greatly changed , the enterprise shall translate all items into the post - change functional currency at the spot exchange rate of the current date of the change
企业因经营所处的主要经济环境发生重大变化，确需变更记账本位币的，应当采用变更当日的即期汇率将所有项目折算为变更后的记账本位币。 - 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
第十条外币交易应当在初始确认时，采用交易发生日的即期汇率将外币金额折算为记账本位币金额；也可以采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算。 - For a highly probable forecast intra - group transaction of an enterprise , if its price is denominated in a currency other than the functional currency of the subject entering into that transaction ( that is to say , its price is denominated in an overseas currency ) and if the relevant foreign exchange risk will affect consolidated financial statements , such foreign exchange risk may be designated as a hedged item in the consolidated financial statements
企业集团内部很可能发生的预期交易，按照进行此项交易的主体的记账本位币以外的货币标价（即按外币标价） ，且相关的外汇风险将影响合并利润或损失的，该外汇风险可以在合并财务报表中指定为被套期项目。