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monetary items

Vertaling van "monetary items" in Chinees

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货币性项目

货币项目

资金项目

Conversion method for monetary items of foreign currencies and non-monetary items of foreign currencies

（2）对于外币货币性项目和外币非货币性项目的折算方法

Ending foreign currency monetary items shall be translated at the spot exchange rate at balance sheet date.

期末外币货币性项目，采用资产负债表日的即期汇率折算。

foreign currency monetary items should be reported using the closing rate

应利用收盘汇率报告外币货币项目；

The sensitivity analysis includes outstanding foreign currency denominated monetary items, and adjusts their translation at the year end for a 5% change in foreign currency rates.

敏感度分析包括尚未处理之外币计值货币项目，并会对彼等于年底之换算在汇率上作出5%之调整。

This is also fully in line with the International Accounting Standards, which recommend that at each balance sheet date "foreign currency monetary items should be reported by using the closing rate", i.e. the exchange rate at the time of the statement.

这也与国际会计标准完全相符，其中建议在每一份财务状况报表之日，"外国货币的资金项目应使用收盘汇率报告"，即报表当时的汇率。

The above practice is also in accordance with the United Nations System Accounting Standards, which require that the statement of assets, liabilities and reserves and fund balances for the purpose of reporting monetary items denominated in currencies other than the currency of accounts should be reported using the United Nations operational rate of exchange in effect at the reporting date.

以上做法也符合联合国系统会计标准，该标准要求在报告以记帐所用货币以外的其他货币表示的资金项目（即所持现金和将以固定或可确定的现金数额收支的资产、负债、储备金和资金结存）时，资产、负债和储备金及资金结存的报表应使用报告当日实行的联合国业务汇率加以报告。

monetary items denominated in foreign currencies are retranslated at the rates prevailing on the end of the reporting period.

以外币计值之货币项目以报告期完结日现行汇率重新换算。

At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date.

（一）外币货币性项目，采用资产负债表日的即期汇率折算。

westbank> (1) The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet balance of exchange arising from the difference between the spot exchange rate on the balance sheet date and the spot exchange rate at the time of initial recognition or prior to the balance sheet date shall be recorded into the profits and losses at the current period.?

一）外币货币性项目，采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额，计入当期损益。＜

On the balance sheet date, foreign currency monetary items are converted into RMB using the spot rate at the balance sheet date, the resulting translation balance is calculated into current profit and loss except those should be capitalized according to the accounting method of borrowing costs.

于资产负债表日，外币货币性项目采用资产负债表日的即期汇率折算为人民币，所产生的折算差额，除根据借款费用核算方法应予资本化的，计入当期损益。

westbank> Article 11An enterprise shall, on the balance sheet date, treat the foreign currency monetary items and foreign currency non-monetary items in accordance with the following provisions:?

第十一条企业在资产负债表日，应当按照下列规定对外币货币性项目和外币非货币性项目进行处理：＜

For monetary items (that is, money held and assets and liabilities and any other balances to be received or paid in fixed or determinable amounts of money) and non-monetary items carried at fair value, in accounts maintained in other currencies, the translation into United States dollars is done at the applicable United Nations rates of exchange in effect as at the date of the financial statements.

对于货币项目（即持有的货币及以固定或可确定数额的款项收到或支付的资产和负债及任何其他余额）和按公平价值进行的、以其他货币记账的非货币项目，按财务报表日期可适用的联合国汇率折成美元。

Paragraph 30 of the United Nations system accounting standards provides, inter alia, that monetary items shall be reported using the United Nations operational rate of exchange in effect at the reporting date.

《联合国系统会计准则》第30段规定，除其他事项外，应以报告日期的联合国业务汇率报告货币项目。