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一、记帐本位币与功能性货币外商投资企业会计业务的特点之一,是以外币计价核算的业务量大,外币收付频繁。作为一个会计主体,在多种货币流通的经济环境中,它必然要选取一个统一的、作为会计计量基本尺度的记帐货币,并以此来核算各项经济业务。凡以该种货币表示和核算的各项业务,在会计处理上可根据其实际发生额直接记入帐户,而对非该种货币表示的经济业务,则要通
One of the characteristics of the accounting business of foreign-funded enterprises with standard currency and functional currency is that the business volume of foreign currency valuation is large, and foreign currency collection and payment are frequent. As an accounting entity, in the economic environment in which multiple currencies circulate, it must inevitably choose a unified accounting currency as the basic measure of accounting measurement, and use this to calculate various economic businesses. Any business expressed and accounted for in that currency may be directly credited to the account in accordance with the amount actually incurred in the accounting treatment, while the economic business expressed in other currencies is