currency n. 1.通貨。 2.通用,流通,流傳,傳播。 3.市價(jià),行情。 4.流通時(shí)間。 fractional currency 輔幣。 paper currency 紙幣。 metallic currency 硬幣。 gain currency with 流行開(kāi),流通開(kāi),得到…信任。 give currency to 散播(謠言等)。 in common currency 一般通用。 lose currency with 停止流通[使用];失卻…的信任。
functional adj. 1.官能的,機(jī)能的。 2.在起作用的;職務(wù)上的。 3.【數(shù)學(xué)】函數(shù)的。 4.【建筑】從使用的觀點(diǎn)設(shè)計(jì)[構(gòu)成]的。 5.有多種用途的;可改變用途的。 6.可使用的,可操作的。 n. -ism 【心、建】機(jī)能主義〔心理學(xué)上指思想和行動(dòng)的過(guò)程,是人的整個(gè)機(jī)體的反應(yīng);建筑學(xué)上指講求實(shí)用,而不注重外觀〕。 n. -ist 機(jī)能主義者。 adv. -ly
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。
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.