货币性项目

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 .

货币性项目，是指企业持有的货币资金和将以固定或可确定的金额收取的资产或者偿付的负债。

The " monetary item " shall refer to the money held by an enterprise and the assets and liabilities to be received or paid in fixed or determinable amounts of money .

它通常具有以下特征：经营大量货币性项目，要求建立健全严格的内部控制制度；

Usually , Modern commercial bank has its characteristic below : running a large number of currency item , being request to have a perfect & strict internal control system ;

以历史成本计量的外币非货币性项目，仍采用交易发生日的即期汇率折算，不改变其记账本位币金额。

The foreign currency non-monetary items measured at the historical cost shall still be translated at the spot exchange rate on the transaction date , of which the amount of functional currency shall not be changed .

论述了在物价波动情况下传统会计模式中的币值不变假设、非货币性资产项目价值的表述、现行收入与历史成本相配比原则等对揭示会计信息质量的影响。

Discusses some factors in traditional accounting procedures such as the assumption of an unchanging currency , value expression of non currency assets and the proportional principle of current revenue and original cost , which affect the quality of accounting information in price fluctuations .