记帐本位币（Account Standard Money） 记帐本位币是一个会计主体根据其经营业务的特点而选择的在会计核算中所采用的作为会计计量基本尺度的计量单位。
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Money provides a unit of account that serves as a standard to measure value.
钱是一种计算单位，用这个计算单位可作为衡量价值的标准。
A standard of value. Money provides a unit of account that serves as a standard to measure value.
货币提供了一种结算单位，用来作为衡量价值的标准。
According to the account, money is divided into standard, accounting and cashier are not held by one person, in order to identify responsibility.
依据钱、账分设的准则，管帐和出纳不能由一人兼任，以便辨明责任。
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