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functional currency中文什么意思

发音:   用"functional currency"造句
  • 功能性货币
  • functional:    adj. 1.官能的，机能的。 2.在起作用的；职务上的 ...
  • currency:    n. 1.通货。 2.通用，流通，流传，传播。 3.市价 ...
  • foreign functional currency:    外国功能货币
  • currency:    n. 1.通货。 2.通用，流通，流传，传播。 3.市价，行情。 4.流通时间。 fractional currency 辅币。 paper currency 纸币。 metallic currency 硬币。 gain currency with 流行开，流通开，得到…信任。 give currency to 散播(谣言等)。 in common currency 一般通用。 lose currency with 停止流通[使用]；失却…的信任。
  • functional:    adj. 1.官能的，机能的。 2.在起作用的；职务上的。 3.【数学】函数的。 4.【建筑】从使用的观点设计[构成]的。 5.有多种用途的；可改变用途的。 6.可使用的，可操作的。 n. -ism 【心、建】机能主义〔心理学上指思想和行动的过程，是人的整个机体的反应；建筑学上指讲求实用，而不注重外观〕。 n. -ist 机能主义者。 adv. -ly
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例句与用法

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  1. Where the domestic subsidiary company , joint enterprise , associated enterprise or branch of an enterprise adopts a functional currency which is difference from that of the enterprise , it shall be deemed as overseas business
    在境内的子公司、合营企业、联营企业、分支机构，采用不同于企业记账本位币的，也视同境外经营。
  2. Where it is really necessary to modify the functional currency because the primary economic environment in which the enterprise is operated has greatly changed , the enterprise shall translate all items into the post - change functional currency at the spot exchange rate of the current date of the change
    企业因经营所处的主要经济环境发生重大变化，确需变更记账本位币的，应当采用变更当日的即期汇率将所有项目折算为变更后的记账本位币。
  3. Article 10 at the time of initial recognition of a foreign currency transaction , the amount in the foreign currency shall be translated into the amount in the functional currency at the spot exchange rate of the transaction date , or at an exchange rate which is determined through a systematic and reasonable method and is approximate to the spot exchange rate of the transaction date
    第十条外币交易应当在初始确认时，采用交易发生日的即期汇率将外币金额折算为记账本位币金额；也可以采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算。
  4. For a highly probable forecast intra - group transaction of an enterprise , if its price is denominated in a currency other than the functional currency of the subject entering into that transaction ( that is to say , its price is denominated in an overseas currency ) and if the relevant foreign exchange risk will affect consolidated financial statements , such foreign exchange risk may be designated as a hedged item in the consolidated financial statements
    企业集团内部很可能发生的预期交易，按照进行此项交易的主体的记账本位币以外的货币标价（即按外币标价） ，且相关的外汇风险将影响合并利润或损失的，该外汇风险可以在合并财务报表中指定为被套期项目。

百科释义

    Functional currency refers to the main currency used by a business or unit of a business. It is the monetary unit of account of the principal economic environment in which an economic entity operates.
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相关词汇

其他语言

        functional currencyとは意味：機能通貨｛きのう つうか｝
        functional currency meaning：[Finance] As defined by FASB No. 52, an affiliate's functional currency is the currency of the primary economic environment in which the affiliate generates and expends cash.
        functional currency перевод：учет функциональная валюта, валюта операций (валюта [денежная единица] основной экономической среды, в которой функционирует компания, используемая в большей части всех операций и расчетов д...

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