外币货币性项目，采用资产负债表日即期汇率折算。
The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date.
企业应当在资产负债表日对持有意图和能力进行评价。
An enterprise shall, on the balance sheet date, make an appraisal on its purpose of holding and ability to hold.
在资产负债表日的现行成本与可变现净值两者中较低者。
B the lower of current cost at the balance sheet date and net realisable value.
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