记帐本位币
- 网络Account standard money
![记帐本位币](../cache/27995.jpg)
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论记帐本位币的选择和变更
Choice and Change of Account Standard Money
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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 .
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会计以人民币为记帐本位币,采用国际通用的权责发生制和借贷记帐法记帐。
The bookkeeping standard currency is rmb , adopting the internationally common accrual system and debt-credit bookkeeping method .
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未按照规定使用会计记录文字或者记帐本位币的;
Failure to use in accordance with the provisions the account recording language or the base currency for bookkeeping ;
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业务收支以外币为主的企业,也可以选定某种外币作为记帐本位币,但编制的会计报表应当折算为人民币反映。
A foreign currency may be adopted as the bookkeeping base currency for enterprises which conduct business transactions mainly in foreign currency .
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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 .