| 1. | 4 renminbi shall be used as the unit of accounting by the company
4公司采用人民币为记帐本位币。 |
| 2. | Article 7 the renminbi shall be the bookkeeping base currency
第七条会计核算以人民币为记帐本位币。 |
| 3. | Article 9 . renminbi shall be the unit used in accounting books
第九条会计核算以人民币为记帐本位币。 |
| 4. | 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。 |
| 5. | Article 51 the company shall use renminbi as its bookkeeping currency
第三十九条公司采用人民币为记帐本位币。 |
| 6. | Article 12 renminbi is used as the base currency for bookkeeping in accounting practice
第十二条会计核算以人民币为记帐本位币。 |
| 7. | 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。 |
| 8. | It is standard money of charge to an account with the rmb commonly in chinese mainland for example , without special situation , be a rmb
比方在中国大陆一般以人民币为记账本位币，没有非凡情况，就是人民币啦。 |
| 9. | 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。 |
| 10. | Units whose primary income and outlays are in foreign currency ( currencies ) may choose a certain foreign currency as the unit used for accounting purposes
业务收支以外国货币为主的单位，也可以选定某种外国货币作为记帐本位币，但是编报的会计报表应当折算为人民币反映。 |
