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1·The Chinese Yuan is the functional currency.

人民币是货币单位。

2·An enterprise shall, in general, choose RMB as its functional currency.

企业通常应选择人民币作为记账本位币。

3·The foreign currency refers to a currency other than the functional currency of an enterprise.

外币是企业记账本位币以外的货币。

4·Remeasurement means changing the unit of measure from the base currency of a business unit to its functional currency.

重新度量指的是从业务单位的本位币到功能货币更改度量单位。

5·It is learnt that the Pacific network operating mainly in the mainland, the renminbi functional currency for the company.

据悉，太平洋网络业务主要在大陆经营，人民币为公司功能货币。

6·At the close of every business day, the bank should prepare accounting statements in the original currency and in the local functional currency converted by all currencies.

每日营业终了，生成原币和各货币汇总折经营所在地功能性货币的会计报表。

7·Article 8once the functional currency of an enterprise is determined, it shall not be modified at will, unless the main economic environment in which the enterprise is operated has greatly changed.

第八条企业记账本位币一经确定，不得随意变更，除非企业经营所处的主要经济环境发生重大变化。

8·The functional and presentation currency of La Chapelle at consolidation level is RMB.

拉夏贝尔在合并层面的功能和呈报货币是人民币。