Article 12 Renminbi shall be the basic accounting currency in accounting practice.
第十二条会计核算以人民币为记帐本位币。
Article 38 The CJV shall use RMB as its accounting currency and may also establish foreign currency account books.
第38条合作公司应采用人民币作为记帐货币，也可建立外币帐册。
Speaking to the RIA news agency, he added: "This proposal is aimed at a practical realisation of the idea about a new global accounting unit or a new global currency."
在向俄新社(RIA)发表讲话时，他补充称：“这一建议旨在让设立新的全球记账单位或新的全球货币的想法真正成为现实。”
After analyzing several different methods, the article puts forward another accounting dealing way on the profit and loss of conversion the foreign currency report forms.
本文对外币报表折算损益的不同处理方法进行比较分析，提出外币报表折算损益的处理，应选择第三种处理方法，即递延收益，确认损失。
The foundation of the traditional accounting is a stable currency. The fluctuation of price brings up a problem of common information false to the traditional accountant.
传统会计是以币值稳定为基础的，物价变动给传统会计带来了一个普遍性的信息失真问题。
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。
The convertion of foreign currency statements is one of the difficult problems of financial accounting.
外币报表折算是财务会计中三大难题之一。
Foreign currency statement translation is one of the most vexing and controversial technical issues in the international accounting.
外币报表折算是国际会计最复杂和最具争议性的技术性问题之一。
It's unavoidable to handle the foreign currency translation, Exchange gains and losses in foreign bank's daily accounting job.
外资银行外币业务的会计核算、报表折算和汇兑损益处理在日常会计工作中占据一定地位。
Abstract: the accounting process of the foreign currency transactions is the quite complex practice question in the international accounting, and is also one focus of most theoretical argues.
内容摘要：外币交易会计处理是国际会计中比较复杂的实务问题，也是理论争论最多的焦点之一。
The whole process of currency swap and interest rate swap accounting and disclosure provide a practical application for thinking ideas of our financial instruments accounting standards.
对货币互换和利率互换会计核算、披露过程的完整展现为我国金融工具会计准则的实际应用提供了一个可供思考的思路。
Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting.
网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。
In the statement, it is still a hot question in international accounting on how to make foreign currency transformarion.
而在报表合并中应如何进行外币报表折算仍是国际会计争论的热点问题。
Foreign currency statements translation has been always viewed as one of the three problems by the international accounting fields.
外币报表折算一直被国际会计学界视为三大难题之一。
Differences arising from conversion into the standard currency for accounting due to different exchange shall be entered as losses or gains on exchange.
因汇率的差异而发生的折合记帐本位币差额，作为汇兑损益列帐。
In principle, a joint venture shall adopt Renmibi as the standard currency for accounting. It may also adopt a foreign currency for the same purpose upon agreement by the parties to the joint venture.
合营企业原则上采用人民币作为记账本位币，经合营各方商定，也可以采用某一种外国货币作为记账本位币。
S. currency remains the most popular among global banks, accounting for 55% of the assets and liabilities they hold in foreign currencies, according to the Bank for International Settlements.
国际清算银行（Bank for International Settlements）的数据显示，美元依然是最受全球银行界欢迎的货币，占这些银行外币资产和债务的55%。
Currency formats are used for general monetary values. Use Accounting formats to align decimal points in a column.
货币格式用于表示一般货币数值。记帐格式可以对一列数值进行小数点对齐。
Number is used for general display of numbers. Currency and Accounting offer specialized formatting for monetary value.
数值格式用于一般数字的表示。货币和记帐格式则提供货币值计算的专用格式。
Foreign currency accounting statement convert firstly deals with the choice of exchange rate convert and the convert method.
外币会计报表折算首先涉及的是折算汇率和折算方法的选择；
The JV Company shall adopt Renminbi ("RMB") as the standard currency for accounting. Foreign exchange in the revenue and expenditure shall be converted to RMB.
合营公司采用人民币为记帐本位币，收支中的外币均应折算为人民币计帐。
Article9. Renminbi shall be the standard currency for accounting.
第九条会计核算以人民币为记帐本位币。
With the comparison of general price level, the Shanghai 's is 30% of US' s by currency exchange rate, whereas the Shanghai 's price is 1. 1-1. 5 times higher than US' s by PPPs accounting.
总体价格比较，以汇率计算上海药品价格为美国的30%；而以购买力平价计算上海药品价格约为美国的1.1 ~ 1.5倍。
The convert with the temporal method is the other way round. Two issues are worthy of attention; the management of the profit and loss in the foreign currency accounting statement convert and the ann…
外币报表折算损益的处理以及母子公司会计政策差异所引起的外币折算调整额在编制合并会计报表时的披露是需要注意的两个问题。
The convert with the temporal method is the other way round. Two issues are worthy of attention; the management of the profit and loss in the foreign currency accounting statement convert and the ann…
外币报表折算损益的处理以及母子公司会计政策差异所引起的外币折算调整额在编制合并会计报表时的披露是需要注意的两个问题。
应用推荐