货币性项目的英文

• nonmonetary items

• "货币"英文翻译    money; currency
• "性"英文翻译    nature; character; dispositi ...
• "项目"英文翻译    item; article; clause; subje ...
• "非货币性项目" 英文翻译 :    nonmonetary items; nonmonetary item
• "外币货币性项目" 英文翻译 :    foreign currency monetary item
• "货币性项目按价格水准调整" 英文翻译 :    price-level adjustment of monetary items
• "货币性" 英文翻译 :    moneyness
• "货币性负债" 英文翻译 :    monetary liabilities; monetary liability
• "货币性损失" 英文翻译 :    monetary gain or loss
• "货币性帐户" 英文翻译 :    monetary account
• "货币性资产" 英文翻译 :    monetary assets
• "服务性项目" 英文翻译 :    trading service product
• "观赏性项目" 英文翻译 :    spectator sport
• "国际性项目" 英文翻译 :    international projects
• "合规性项目" 英文翻译 :    compliance program
• "经常性项目" 英文翻译 :    recurrent item
• "开发性项目" 英文翻译 :    exploration projects
• "全球性项目" 英文翻译 :    global projects
• "实验性项目" 英文翻译 :    experimental project
• "实质性项目" 英文翻译 :    substantiveitem
• "示范性项目" 英文翻译 :    exemplaryproject
• "试验性项目" 英文翻译 :    pilot project
• "纯货币性资产" 英文翻译 :    net monetary asset
• "非货币性负债" 英文翻译 :    nonmonetary liability
• "非货币性黄金" 英文翻译 :    non-monetary gold

• The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date
  （一）外币货币性项目，采用资产负债表日即期汇率折算。
• The " monetary item " shall refer to the money held by an enterprise and the assets and liabilities to be received or paid in fixed or determinable amounts of money
  货币性项目，是指企业持有的货币资金和将以固定或可确定的金额收取的资产或者偿付的负债。
• If the restated amount of a nonmonetary item exceeds the inflation adjusted historical costs , the restated amount should be reduced to historical costs
  我译的：如果非货币性项目重新表述的金额超过了通货膨胀调整的历史成本，那么该重述金额应当冲减到历史成本中？
• 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。
• Article 11 if the exchange gain or loss of any monetary item formed by an intra - group transaction of an enterprise is unable to be fully offset in the consolidated statements , the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements
  第十一条企业集团内部交易形成的货币性项目的汇兑收益或损失，不能在合并财务报表中全额抵销的，该货币性项目的外汇风险可以在合并财务报表中指定为被套期项目。