交易发生日 meaning in English

trade-date accounting vs. settlement-date accounting

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。
The income and expense items in the profit statements shall be translated at the spot exchange rate of the transaction date , or at a spot exchange rate which is determined through a systematic and reasonable method and is approximate to the spot exchange rate of the transaction date
（二）利润表中的收入和费用项目，采用交易发生日的即期汇率折算；也可以采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算。
Article 10 at the time of initial recognition of a foreign currency transaction , the amount in the foreign currency shall be translated into the amount in the functional currency at the spot exchange rate of the transaction date , or at an exchange rate which is determined through a systematic and reasonable method and is approximate to the spot exchange rate of the transaction date
第十条外币交易应当在初始确认时，采用交易发生日的即期汇率将外币金额折算为记账本位币金额；也可以采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算。