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；

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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。

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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。

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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.

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