期汇率

• 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。
• The cny sor fixing is calculated from spot us dollar renminbi exchange rates published by the china foreign exchange trade system ; renminbi non - deliverable forwards rates ; and us dollar interbank rates in hong kong usd hibor
  人民币掉期伸引利率定价根据以下数据计算:一中国外汇交易中心公布的美元兑人民币即期汇率，二不交收人民币远期合约定价及三本港市场美元同业拆息率
• It shall restate the balance sheet items by adopting the general price index , restate the items of the profit statement by adopting the changes of the general price index , and then translate them at the spot exchange rate on the recent balance sheet date
  对资产负债表项目运用一般物价指数予以重述，对利润表项目运用一般物价指数变动予以重述，再按照最近资产负债表日的即期汇率进行折算。
• However , if the typhoon signal no . 8 and above or black rainstorm warning is un - hoisted before 12 noon , the fixing shall be computed and published at 2 : 15 p . m . that day . and the contributed rates must be the spot usd hkd rates at 2 : 00 p . m . of that day
  然而，若号或以上台风信号或黑色暴雨警告于正午时前除下，定盘价将于当日下午时分计算及公布，而报价银行提供的汇率必须为当日下午时的美元兑港元即期汇率。
• The income and expense items in the profit statements shall be translated at the spot exchange rate of the transaction date , or at a spot exchange rate which is determined through a systematic and reasonable method and is approximate to the spot exchange rate of the transaction date
  （二）利润表中的收入和费用项目，采用交易发生日的即期汇率折算；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。
• Where it is really necessary to modify the functional currency because the primary economic environment in which the enterprise is operated has greatly changed , the enterprise shall translate all items into the post - change functional currency at the spot exchange rate of the current date of the change
  企业因经营所处的主要经济环境发生重大变化，确需变更记账本位币的，应当采用变更当日的即期汇率将所有项目折算为变更后的记账本位币。
• 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。