monetary item meaning in English
货币性项目
Examples
- 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。 - 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。 - Legal services on finance : conduct the overall planning and statement on bank loan projects ; supply the legal services concerned on bank loan ; act as the legal adviser for the government owned commercial banks , joint stock commercial banks , city commercial banks and investment banks ; draft , review , amend the contract on banking ; participate in the negotiation , testimony and maintenance of the non lawsuit monetary items ; examine the standing of the borrowers ; conduct the lawsuit and arbitration on the disputes on letter of credit , deposit receipt , entrust loan , capital call market , bank bill
金融法律业务：办理银行贷款项目的整体策划和申报，提供与银行贷款有关的法律服务，担任国有商业银行、股份制商业银行、城市商业银行及投资银行的法律顾问，起草、审查、修改银行业务合同，参与非诉讼金融项目谈判、见证和保全，审查借款人资信，代理信用证、存单、委托贷款、资金拆借、银行票据纠纷诉讼、仲裁。