双轨记帐制就是以人民币为一方,以某一币种的外汇为另一方,人民币和外币同时编制会计凭证,同时记帐及编表,到月末汇总编制报表时才按固定汇率折合为记帐币人民币,编制综合的会计报表。双轨记帐制的汇率使用一年不变的固定汇率。固定汇率的确定:一是按年末汇率作为固定汇率;二是 Two-track accounting system is based on the renminbi as a party to a currency of the foreign exchange for the other party, RMB and foreign currency at the same time the preparation of accounting vouchers, accounting and tabulation at the end of the summary report prepared only at a fixed exchange rate bookkeeping RMB yuan, the preparation of consolidated financial statements. The two-track accounting system uses a one-year fixed exchange rate. Fixed exchange rate to determine: First, according to the exchange rate as a fixed exchange rate; second is