...为母公司报告货 币的过程,也就是将计量单位从外币转变为功能货币 的过程,SFAS No.52将这一过程称为重新计量 (Remeasurement),并规定这种国外子公司的外 币报表应采用时态法进行折算。
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remeasurement-translation method 先调整后折算法
translation-remeasurement method 先折算后调整法
remeasurement method 先折算后调整法
Remeasurement means changing the unit of measure from the base currency of a business unit to its functional currency.
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。
Unit price contract; admeasurement contract; remeasurement contract a contract based on unit price s. includes a bill of quantities which is a statement of all the items of work.
单价合同;计量合同以单价为基础的合同,它包括一张数量清单,即所有工程的类目表。
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