| 1. | Review all foreign currency transaction to ensure compliance
负责所有外币业务的付款审批工作,确保符合外管条例。 |
| 2. | 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。 |
| 3. | Ideally the renminbi leg of foreign exchange transactions should also be settled at the same time , that is , to achieve pvp for renminbi - foreign currency transactions
最理想的，当然是连外汇交易的人民币部分亦可以在港同时交收，即人民币与外币交易达到同步交收。 |
| 4. | 5 treatment of exchange gains and losses arising from exchange rate differences shall comply with the foreign currency transactions accounting treatment provisions announced by the ministry of finance of prc
5因汇率的差异而发生的汇兑损益的处理方法应符合中国财政部公布的外汇业务会计处理规定。 |
| 5. | This is the principal reason for our having spent so much effort in developing our financial infrastructure to facilitate the efficient and safe clearing and settlement of foreign currency transactions in hong kong
正是为了这个原因，我们不断致力发展本港的金融基础设施，促进本港外币交易结算交收的效率及安全。 |
| 6. | There is now a need to extend the capability of our robust financial infrastructure to enable it to cope with the payment and settlement of foreign currency transactions in the same efficient manner as it copes with hong kong dollar transactions
因此，我们有需要提高本港金融基础设施的能力，使其能以处理港元交易同样快捷稳健的方法，来处理外币交易的支付和结算。 |
| 7. | Article 1 with a view to regulating the accounting treatment for the foreign currency transactions , conversion of foreign currency financial statements and disclosure of relevant information , the present standards are formulated according to the accounting standards for enterprises - basic standards
第一条为了规范外币交易的会计处理、外币财务报表的折算和相关信息的披露，根据《企业会计准则- -基本准则》 ，制定本准则。 |
| 8. | 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。 |
