第一章总则第一条为了规范企业外币交易的处理以及外币财务报表的折算等,根据《企业会计准则第××号———基本准则》,制定本准则。第二条本准则适用于企业发生的下列交易或者事项:(一)外币交易及余额的处理;(二)境外经营的财务状况和经营成果的折算,该境外经营将并入企业的财 Chapter I General Provisions Article 1 These Guidelines are formulated in accordance with the “Accounting Standards for Business Enterprises No. ×× --- Basic Rules” in order to regulate the handling of foreign currency transactions and the translation of foreign currency financial statements. Article 2 This standard shall apply to the following transactions or events occurring in the enterprise: (1) the transaction of foreign currency and the settlement of the balance; (2) the translation of the financial status and operating results of the overseas operation, the overseas operation shall be incorporated into the wealth of the enterprise