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。

youdao

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。

youdao

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。

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While CDB's primary mandate is to support China's domestic development, with foreign currency-denominated lending accounting for only 21% of outstanding loans at the end of 2011, it is also tasked with supporting the development of China's interests overseas.

WSJ: China in Talks With U.S. Home Builder