Cash , bank deposit , other foreign currency amounts as well as creditor ' s rights , debts , income and expenses , etc . , which are denominated in currencies different from the unit of account shall be recorded in the currency of actual receipt and payment 若现金、银行存款、其他外币货款以及债权、债务、收益和费用等与记帐本位币不一致时,应按实际收付的货币记帐。
实际: reality; practice收: put away; take in年实际收益: annual effective yield实际收报人: actual addressee实际收成: actual crop实际收费: earned rates实际收费率: effective charge rat实际收率: actual recovery实际收入: actual receipts; effective yield; net, real wages; real income; real revenue; real wages实际收益: actual gain; real earnings; real income; returns in real terms实际收益率: effective rate of return; effective yield; real rate of return实际入息;实际收入;实际收益: actual income国民实际收入: national income (in real terms)居民实际收入: resident real income人均实际收入: real income per capita社会实际收入: community real income实际收费载重: actual payload实际收入下降: real-income decline实际收入指数: real income index波动实际收益率: fluctuating effective rate of return假设实际收益率: assumed real rates of return可支配实际收入: disposable real income税后实际收益率: after-tax real rate of return已实现利益, 实际收入: realized income已消费的实际收入: consumed real income