Section Two (5%)
6 ^1 @" ~) J4 p4 A- r* u( y Directions: Translate the following sentences into Chinese. Write your translation on the blank space. 1 J. E3 I0 G& W
1. In dual currency system, all ledgers are maintained in local currency, with foreign currency transactions being recorded in local currency equivalents. This is achieved through the utilization of an additional memorandum column showing the natural currency. In the multiple currency accounting system, all foreign currency transactions are only in the natural currency, a separate currency ledger being maintained for each currency used. |