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。
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。
