| 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. | 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。 |
| 4. | 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。 |
| 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. | 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。 |
| 8. | 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。 |
| 9. | 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。 |
| 10. | Normally the circumstance falls , zhang is thin in the standard money of charge to an account that the amount of the economic business of account decides with system of enterprise interior accounting will decide , be in so zhang is thin in the mark that need not add a money designedly
通常情况下，账薄中记载的经济业务的金额以企业内部会计制度确定的记账本位币来确定，所以在账薄中不用特意加上货币的符号。 |
