Where a foreign branch does not form an integral part
of the entity and operates as a separate business
with local finance, it is not uncommon that the foreign
branch would report in a currency which is different from
the reporting currency of the entity. Where this is the case,
the results and financial position of the foreign branch should be
translated into the reporting currency of the entity
using the following procedures: ..
請問句中:
1. where是conjuction嗎? 可用其它字代替嗎?
2. the reporting currency,- reporting 點解用ing,''
用report可以嗎? 意思有分別嗎?
謝謝!
.
where..?
2012-07-16 4:33 pm
回答 (1)
2012-07-16 5:39 pm
✔ 最佳答案
1. "where" is a subordinating conjunction in the sentence. It means "in the situation which" .2. "reporting" is the present participle of the verb "report", functioning as adjective to modify "currency". The phrase "the reporting currency" means "the currency used as a general standard to report the financial position".
"the report currency" is a compound noun. Although it is not common for practical use, it could mean literally "the currency used in any particular report" (i.e. currency of the report).
收錄日期: 2021-04-13 18:49:54
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20120716000051KK00104