外币是企业记账本位币以外的货币。
The "foreign currency" refers to a currency other than the functional currency of an enterprise.
合营公司采用人民币为记账本位币。
The joint venture company adopts RMB as its accounts keeping unit.
本公司以人民币为记账本位币。
The financial statements of the corporation are stated in RMB.
记帐本位币一经确定，不得随意变更。
This reporting currency shall not be changed at will once it is adopted.
第七条会计核算以人民币为记帐本位币。
Article 7 the Renminbi shall be the bookkeeping base currency.
在国际贸易中会涉及本位币与源货币。
There are home and source currencies in order to be able to deal with transactions with foreign countries.
企业通常应选择人民币作为记账本位币。
An enterprise shall, in general, choose RMB as its functional currency.
第九条会计核算以人民币为记帐本位币。
Article9. Renminbi shall be the standard currency for accounting.
第七条会计核算以人民币为记帐本位币。
Article7 the Renminbi shall be the bookkeeping base currency.
第九条会计核算以人民币为记帐本位币。
Article 9.? Renminbi shall be the unit used in accounting books.
第十二条会计核算以人民币为记帐本位币。
Article 12 Renminbi shall be the basic accounting currency in accounting practice.
本公司及绝大多数子公司的记账本位币为人民币。
The recording currency of the Company and most of its subsidiaries is Renminbi.
内的企业所有的财务报表都要以人民币为记帐本位币。
According to the regulations, the financial reports of all the domestic enterprises have to be kept with Renminbi as the standard accounting unit.
外币是业务单位开展业务时使用的非本位币的任何货币。
Foreign currency is any currency a business unit USES for doing business other than its base currency.
我们以英镑作为记账本位币，但通常所有交易都以美元计价。
We're accounted in sterling, but generally all dealings are based on the dollar.
重新度量指的是从业务单位的本位币到功能货币更改度量单位。
Remeasurement means changing the unit of measure from the base currency of a business unit to its functional currency.
经过合营各方商定，也可采用某一种外国货币作为记帐本位币。
However, a foreign currency may be used as the bookkeeping base currency upon mutual agreement of the participants of a joint venture.
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。
Differences arising from conversion into the standard currency for accounting due to different exchange shall be entered as losses or gains on exchange.
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。
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账本位币，同时也可采用或其他外币为辅助记账币种。
The Company shall adopt Renminbi as its bookkeeping base currency, but may also adopt or other foreign currencies as supplementary bookkeeping currencies.
第八条企业记账本位币一经确定，不得随意变更，除非企业经营所处的主要经济环境发生重大变化。
Article 8once the functional currency of an enterprise is determined, it shall not be modified at will, unless the main economic environment in which the enterprise is operated has greatly changed.
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。
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。
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.
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