记账本位币

期未数折合为记账本位币总额

Amount in recording currency at end of period

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 .

合营公司采用人民币为记账本位币。

The joint venture company adopts RMB as its accounts keeping unit .

我们以英镑作为记账本位币，但通常所有交易都以美元计价。

We 're accounted in sterling , but generally all dealings are based on the dollar .

外币是企业记账本位币以外的货币。

The " foreign currency " refers to a currency other than the functional currency of an enterprise .

比方在中国大陆一般以人民币为记账本位币，没有非凡情况，就是人民币啦。

It is standard money of charge to an account with the RMB commonly in Chinese mainland for example , without special situation , be a rmb .

若记账本位币为人民币以外的其他货币的，说明选定记账本位币的考虑因素及折算成人民币时的折算方法。

Where a foreign currency is adopted as the account standard money , the factors considered and the method of converting the foreign currency into RMB shall be stated .

以外国货币作为记账本位币的合营企业，其编报的财务会计报告应当折算为人民币。

Where a foreign currency is adopted as the standard currency for accounting , the joint venture shall convert such currency into Renminbi when it prepares and submits its financial and accounting statements .

SAP系统允许用户同时使用多种货币作为记账和计算的本位币。

SAP system allows users use multiple currencies as the base currency of bookkeeping and calculation simultaneously .