| 1. | An enterprise shall , in general , choose rmb as its functional currency
企业通常应选择人民币作为记账本位币。 |
| 2. | Article 4 the " functional currency " refers to the currency of the primary economic environment in which the enterprise is operated
第四条记账本位币，是指企业经营所处的主要经济环境中的货币。 |
| 3. | Article 9 as for a foreign currency transaction , the enterprise shall translate the amount in a foreign currency into amount in its functional currency
第九条企业对于发生的外币交易，应当将外币金额折算为记账本位币金额。 |
| 4. | At the close of every business day , the bank should prepare accounting statements in the original currency and in the local functional currency converted by all currencies
每日营业终了，生成原币和各货币汇总折经营所在地功能性货币的会计报表。 |
| 5. | Article 8 once the functional currency of an enterprise is determined , it shall not be modified at will , unless the main economic environment in which the enterprise is operated has greatly changed
第八条企业记账本位币一经确定，不得随意变更，除非企业经营所处的主要经济环境发生重大变化。 |
| 6. | For an enterprise of which the incomes and expenses are mainly valuated in the currency other than rmb , it may choose a currency as its functional currency according to article 5 of the present standards
业务收支以人民币以外的货币为主的企业，可以按照本准则第五条规定选定其中一种货币作为记账本位币。 |
| 7. | B . does the business unit have leases or other contracts with payments in a foreign currency that is different than the operating or functional currency of either party to the contract
公司是否持有租赁或其他合同，合同主要是关于外币的支付，而这种外币的支付不同于合同任何一方操作或执行所用的货币？ ？ ？ ？ |
| 8. | Article 15 where an enterprise does not choose rmb as its functional currency , it shall translate its financial statements into rmb financial statements according to article 12 of the present standard
第十五条企业选定的记账本位币不是人民币的，应当按照本准则第十二条规定将其财务报表折算为人民币财务报表。 |
| 9. | [ br ] b . does the business unit have leases or other contracts with payments in a foreign currency that is different than the operating or functional currency of either party to the contract
公司是否持有租赁或其他合同，合同主要是关于外币的支付，而这种外币的支付不同于合同任何一方操作或执行所用的货币？ ？ ？ ？ |
| 10. | 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
（二）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。 |
