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. 貨幣性項目，是指企業(yè)持有的貨幣資金和將以固定或可確定的金額收取的資產(chǎn)或者償付的負債。
Monetary items in accordance with the general price level renumbering accounting statements, it needs to calculate the purchasing power of the currency gains and losses. 貨幣性項目在按照一般物價(jià)水準重編會(huì )計報表時(shí)，需要計算貨幣購買(mǎi)力損益。
