例句與造句

1. 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。
2. 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)營所處的主要經(jīng)濟(jì)環(huán)境中的貨幣。
3. 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。
4. 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
   每日營業(yè)終了，生成原幣和各貨幣匯總折經(jīng)營所在地功能性貨幣的會計報表。
5. 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)營所處的主要經(jīng)濟(jì)環(huán)境發(fā)生重大變化。
6. It's difficult to find functional currency in a sentence. 用functional currency造句挺難的
7. 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。
8. 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？ ？ ？ ？
9. 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)定將其財務(wù)報表折算為人民幣財務(wù)報表。
10. [ 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？ ？ ？ ？
11. 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）以歷史成本計量的外幣非貨幣性項目，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。
12. 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
    在境內(nèi)的子公司、合營企業(yè)、聯(lián)營企業(yè)、分支機(jī)構(gòu)，采用不同于企業(yè)記賬本位幣的，也視同境外經(jīng)營。
13. 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
    企業(yè)因經(jīng)營所處的主要經(jīng)濟(jì)環(huán)境發(fā)生重大變化，確需變更記賬本位幣的，應(yīng)當(dāng)采用變更當(dāng)日的即期匯率將所有項目折算為變更后的記賬本位幣。
14. 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
    第十條外幣交易應(yīng)當(dāng)在初始確認(rèn)時，采用交易發(fā)生日的即期匯率將外幣金額折算為記賬本位幣金額；也可以采用按照系統(tǒng)合理的方法確定的、與交易發(fā)生日即期匯率近似的匯率折算。
15. 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
    企業(yè)集團(tuán)內(nèi)部很可能發(fā)生的預(yù)期交易，按照進(jìn)行此項交易的主體的記賬本位幣以外的貨幣標(biāo)價（即按外幣標(biāo)價） ，且相關(guān)的外匯風(fēng)險將影響合并利潤或損失的，該外匯風(fēng)險可以在合并財務(wù)報表中指定為被套期項目。