On the basis of analyzing the forward market hedge method of avoiding the foreign exchange risk and consulting the international accounting usual practice, the author concretely discusses and summarizes the accounting handling methods of the foreign currency transactions, foreign currency commitment, foreign currency investment and so on.
在重点分析外汇风险防范的远期市场保值法的基础上 ,借鉴国际会计惯例 ,具体探讨总结了外币交易、外币约定、外币投资等业务远期市场保值的会计处理方
As the stock of foreign currency accumulates, speculation on an appreciation rises, making it ever more costly to hold the currency down.
随着外币资产累积，对升值的预期也将提高，甚至使将货币汇率压低的成本更高。
With a view to showing the Government's continued commitment to greater openness and transparency, foreign currency asset figures have been published on a monthly basis since January 1997.
为履行提高透明度与公开资料的承诺，政府从一九九七年一月起每月公布外币资产数字。
accounting treatment of monetary assets and liabilities denominated in foreign currencies
对外币计值的货币性资产和负责的会计处理
reserve assets in the International Money Fund; designed to supplement reserves of gold and convertible currencies used to maintain stability in the foreign exchange market.
国际货币基金组织的储备资产；补充的储备金币或可兑换货币以维持外汇交易市场的稳定性。
depreciable non-monetary assets
应计折旧的非货币资产
Since its creation, the Fund has held the backing to the banknote issues of Hong Kong.
外汇基金自成立以来，一直持有作为支持发行香港纸币的资产。
Since its inception, the fund has held the backing to the note issue.
外汇基金自成立以来，一直作为支持发行纸币的资产。
Studay on Currency Structure of Foreign Exchange Reserves Management Base on the Theory of Asset Portfolio;
基于资产组合理论的外汇储备币种结构管理研究
Our Country Foreign Exchange Reserve Cur and the Capital Structure Optimization Disposes and Uses the Research;
我国外汇储备币种与资产结构优化配置及利用研究
monetary loss on noncurrent monetary assets
非流动货币资产的货币亏损
Under paper, we put stocks and shares, bonds, currency and cash. Under tangibles, we find hard assets like land, gold coins, factories and oil tankers.
纸资产是指股票、债券、外汇和现金。硬资产指的是土地、硬币、工厂或油轮等。
A Study on the Impact of Foreign Currency Translation Standard on Foreign Banks in China
新外币折算准则对外资银行影响研究
On How the Inflow of Foreign Capital and Fluctuation of Foreign Exchange Rate Influence the Supply of the Money of Our Country;
外资流入和人民币自由兑换对货币供给的影响
hidden assets
帐外资产,隐匿资产
Monetarization of Appreciation pressure of RMB, Asset Bubble and Macro-control;
人民币升值压力的货币化、资产泡沫与宏观调控
If the external fund recommended by an attractor is convertible foreign exchange, the reward shall be calculated and paid on the basis of converting the foreign exchange into RMB according to the exchange rate on the foreign exchange settlement voucher
如引资者引进的外来资金为可兑换外币，则按该笔外币结汇水单的汇率折为人民币计付。
On the Conversion of the Fixed Assets by the Transaction of the Non-money Assets Accounting;
以非货币性资产交易科目核算换入固定资产
The FDI and the Change of Renminbi s Real Exchange Rate;
外商直接投资与人民币实际汇率变动