非货币性项目
- 网络non-monetary items;nonmonetary items
非货币性项目-
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 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 .
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论述了在物价波动情况下传统会计模式中的币值不变假设、非货币性资产项目价值的表述、现行收入与历史成本相配比原则等对揭示会计信息质量的影响。
Discusses some factors in traditional accounting procedures such as the assumption of an unchanging currency , value expression of non currency assets and the proportional principle of current revenue and original cost , which affect the quality of accounting information in price fluctuations .