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functional currency中文是什么意思

  • 功能性貨幣

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  • 例句與用法
  • An enterprise shall , in general , choose rmb as its functional currency
    企業(yè)通常應(yīng)選擇人民幣作為記賬本位幣。
  • 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(yè)經(jīng)營(yíng)所處的主要經(jīng)濟(jì)環(huán)境中的貨幣。
  • 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(yè)對(duì)于發(fā)生的外幣交易,應(yīng)當(dāng)將外幣金額折算為記賬本位幣金額。
  • 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
    每日營(yíng)業(yè)終了,生成原幣和各貨幣匯總折經(jīng)營(yíng)所在地功能性貨幣的會(huì)計(jì)報(bào)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
    第八條企業(yè)記賬本位幣一經(jīng)確定,不得隨意變更,除非企業(yè)經(jīng)營(yíng)所處的主要經(jīng)濟(jì)環(huán)境發(fā)生重大變化。
  • 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
    業(yè)務(wù)收支以人民幣以外的貨幣為主的企業(yè),可以按照本準(zhǔn)則第五條規(guī)定選定其中一種貨幣作為記賬本位幣。
  • 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
    公司是否持有租賃或其他合同,合同主要是關(guān)于外幣的支付,而這種外幣的支付不同于合同任何一方操作或執(zhí)行所用的貨幣? ? ? ?
  • 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(yè)選定的記賬本位幣不是人民幣的,應(yīng)當(dāng)按照本準(zhǔn)則第十二條規(guī)定將其財(cái)務(wù)報(bào)表折算為人民幣財(cái)務(wù)報(bào)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
    公司是否持有租賃或其他合同,合同主要是關(guān)于外幣的支付,而這種外幣的支付不同于合同任何一方操作或執(zhí)行所用的貨幣? ? ? ?
  • 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(jì)量的外幣非貨幣性項(xiàng)目,仍采用交易發(fā)生日的即期匯率折算,不改變其記賬本位幣金額。
  • 更多例句:  1  2
  • 百科解釋
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.
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