记账货币

本集团属下个别公司之账目及记录以其所在国家之主要货币（「记账货币」）入账。

Individual companies within the Group maintain their Books and records in the primary currencies of their respective operations (" functional currencies ") .

以其它货币结算之货币资产及负债按于结算日之适用.率折算为有关之记账货币。

Monetary assets and liabilities denominated in other currencies are translated into the respective functional currencies at the applicable rates of exchange in effect at the Balance sheet date .

在个别公司之账目，年内以其他货币结算之交易按于交易时之适用率折算为有关之记账货币。

In the accounts of the individual companies , transactions in other currencies during the year are translated into the respective functional currencies at the applicable rates of exchange prevailing at the time of the transactions ;

不过，记账单位从货币中分离出来、并被当作交换手段，却可以追溯到很久以前。

But the separation of the unit of account from money used as means of exchange goes back a long time .