记帐本位币

论记帐本位币的选择和变更

Choice and Change of Account Standard Money

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 .

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 .

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 ;

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 .

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 .