企业以外币借款购建的固定资产、无形资产、其他资产、原材料和支付的费用，也可以按该项外币借款的帐面汇率折合人民币价值入帐。

The same applies to fixed assets, intangible assets, other assets and raw materials acquired by the costs and expenses thereof paid for by the joint venture with funds from foreign currency loans.

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月底帐面库存按要求可以被免费传送出去，除非在月底的时候，产品已经被分类。

Book inventories at the end of the month can be communicated on request, free of charge, unless production has modified inventories at the month end.

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