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1.
Individual companies within the Group maintain their Books and records in the primary currencies of their respective operations ("functional currencies").
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。
2.
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;
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
3.
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.
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
4.
outstanding balances denominated in foreign currencies
外币记账的未清余额
5.
CONVERTED INTO RECORDING CURRENCY
折合为记账本位币金额
6.
The special journals include cash receipts journal, cash payments journal, sales journal, and purchase journal.
特种日记账主要包括现金收入日记账、现金支出日记账、销货日记账和购货日记账。
7.
The joint venture company adopts RMB as its accounts keeping unit.
合营公司采用人民币为记账本位币。
8.
(viii) All payment and money transmission services, including credit, charge and debit cards, travellers cheques and bankers drafts;
(ⅷ)所有支付和货币转移服务,包括信用卡、赊账卡、贷记卡、旅行支票和银行汇票;
9.
Capital Account Liberalization from the Angle of Asian Currency Crisis;
亚洲货币危机视角下的资本账户开放
10.
Basket unit of account: A unit of account linked to a Basket of currencies.
多种货币记帐单位,货币篮子记帐单位:与货币篮子相关的记帐单位。
11.
On the Choice of Monetary Policy Regime under RMB’s Capital Account Convertibility;
论人民币资本账户开放下货币政策制度的选择
12.
Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger.
使用进货日记账,现金支付日记账,和应付款明细分类账。
13.
AMOUNT IN RECORDING CURRENCY AT END OF PERIOD
期未数折合为记账本位币总额
14.
On the Bronze Banliang Coin--The Banliang Coin Is not the Weight Rated Currency;
“半两钱”币文考——论“半两钱”非“记重货币”
15.
The shop debited the purchase to my account.
商店把购货金额记入我账户的借方。
16.
Therefore, the estimated cost of this coal is debited to the Inventory account.
因此煤的预计成本借记到存货账户。
17.
Credit purchases in a manual system are recorded in a purchases journal and cash payments in a cash disbursements journal.
在手工系统中,赊账购买被记录在进货日记账,现金支付被记录在现金支付日记账。
18.
System-account holders would be able to receive as well as pay out funds by use of their accounts.
货币系统账户持有者能够利用自己的账户收付资金。
 
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