帳外資產 的英文怎麼說
中文拼音 [zhàngwàizīchǎn]
帳外資產
英文
assets out of accounts- 帳 : 名詞1. (用布、紗或綢子等做的遮蔽物) curtain 2. (關于貨幣、貨物出入的記載) account 3. (帳簿) account book4. (債) debt; credit
- 外 : Ⅰ名詞1 (外面) outside; external side 2 (外國) foreign country 3 (以外) besides; beyond; in ...
- 資 : Ⅰ名詞1 (錢財; 費用) money; wealth; expenses 2 (資質) intelligence; endowment 3 (資格) quali...
- 產 : Ⅰ動詞1 (人或動物的幼體從母體中分離出來) give birth to; be delivered of; breed 2 (創造財富; 生...
- 資產 : 1. (財產) property; means 2. (資金) capital fund; capital3. [經] (資金的運用情況) assets
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Marking all financial assets to market, which is the proper accounting approach for fund management, we achieved an investment return in 2003 of hk 89. 6 billion. in terms of the actual amount, this is the third highest return in the history of the exchange fund, though it is understandably behind 1998 and 1999, when investment return was boosted by book profits from the stock market intervention
若依照基金管理的會計方法對所有金融資產進行市值評估,外匯基金在2003年的投資回報額是896億港元,這是外匯基金歷來錄得的第三高回報,不過當然比不上1998及1999年的成績,因為股票市場入市行動錄得的帳面溢利大大推高了這兩個年度的回報額。Among the changes, authorized institutions have been required to disclose in their annual accounts concentration risks including geographical concentration of income, profitloss, assets, liabilities and contingent liabilities and commitments ; geographical concentration of loans and advances ; and foreign currency exposures. similar updates were incorporated into the
修訂的范圍包括要求認可機構在年度帳目內披露其風險集中情況,包括有關收入、溢利虧損、資產、負債及或然負債與承擔的區域集中情況、貸款與墊款的區域集中資料,以及外幣風險。On the trade account which is financed by a payment from a bank deposit to the exporters bank account, or by trade credit granted by the foreign exporter to the importer ; either of these funding channels represents an increase in hong kongs external financial liabilities or decrease in external assets and appears as a
以進口電視機為例這是屬于貿易帳的減項:進口所需資金可以是進口商把銀行存款轉帳至出口商的銀行戶口內,或由海外出口商提供貿易信貸。但兩者都會增加香港的對外金融負債或減少對外資產,是國際收支平衡帳金融環節的加項。The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients
本所業務范圍主要是:接受中外合資中外合作外商獨資和其他外商經濟組織,以及國有大中型企業股份有限公司有限責任公司等的委託,為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務,卓著的業績取得了廣大客戶的信任,與3000餘家客戶建立了良好的穩定的合作關系。As a result, hong kong residents had run current account surpluses in order to accumulate substantial net foreign assets to smooth income and diversify risk
因此,香港居民為了累積大的境外凈資產,以減少收入波動及分散風險,故需要錄得經常帳盈餘。The assets of the coinage security fund which held the backing for coins issued by the government, as well as the bulk of foreign currency assets held in the government s general revenue account, were transferred to the exchange fund
外匯基金的作用在1976年擴大,硬幣發行基金作為支持政府發行硬幣的資產和政府一般收入帳目的大部分外幣資產均轉撥到外匯基金。Whatever the reasons behind the offsetting flows in the capital account, the increasing surplus in the current account means that the net foreign assets of hong kong individuals and institutions, already the highest in the world when measured against gdp, will increase further
無論資本帳流出流入的理由是甚麼,往來帳盈餘增加,顯示了本港居民及機構持有的境外資產凈額Substance should triumph over form in situations of window - dressing and off - balance - sheet financing
在存在著「作假帳」和表外融資的情況下,資產的實質比形式更重要。The fourth release, on the exchange fund s abridged balance sheet and currency board account, is made in accordance with the hkma s policy of maintaining a high level of transparency
其餘1份新聞稿則為配合金管局維持高透明度政策,發表外匯基金資產負債表摘要和貨幣發行局帳目。Some current practical issues are examined, and recent vat publications commented upon
另外,探討有關資產、壞帳等議題的最新發展。The sub - committee considered a proposal to prepare a statement of the currency board accounts presented in the form of a management report, to be included as a supplement to the annual statutory accounts of the exchange fund as well as the abridged exchange fund balance sheet to be published each month
貨幣發行局帳目委員會研究了以管理報告的形式編制貨幣發行局帳目報表的建議,該帳目報表將會作為外匯基金年度法定帳目以及每月公布的外匯基金資產負債表摘要的補充文件。International reserves and foreign currency liquidity
外匯基金資產負債表摘要及貨幣發行局帳目Exchange gains and losses on foreign currency assets and liabilities are included in the income and expenditure account. certificates of indebtedness, government - issued currency notes and coins
外幣為單位的資產與負債按照資產負債表日期的匯率換算為港元。有關的外匯損益則列入收支帳目內。Indeed, to some extent one may argue that the demand for us dollar assets induce the asian economies to run current account surpluses in order to finance such capital outflows
事實上在某程度上甚至可以說,亞洲各國對美元資產的需求驅使它們累積經常帳盈餘,以應付上述的資金外流。Indeed, just in the first half of this year the net outflow of portfolio investments was 11. 5 times the current account surplus. and there are large changes in the other large items in the capital account, namely, direct investments and what are conveniently classified as other investments reflecting largely changes in the external assets and liabilities of the banks, which can be generated by many unpredictable events
事實上,今年上半年錄得凈流出的組合投資便已是經常帳盈餘的11 . 5倍,而資本帳其他主要項目亦有重大的變動,其中包括直接投資及其他投資主要反映銀行對外資產債務的變動,而這些變動可因種種無法預計的事件而出現。Debt securities, equities and exchange fund bills and notes are valued in the accounts at market value at the balance sheet date
債務證券、股票以及外匯基金票據及債券均在資產負債表日期以?值入帳。3 conducting special and comprehensive studies concerning industries, markets and bank reference for the foreign companies, enterprises and the other economic organizations in the outside of china ; offering services of audit calculation of asset and verification of capital
3為境外公司企業和其他經濟組織進行行業市場商情資信等專題或綜合的調研,並承接審查會計帳目報表資產評估資金驗證等業務Other liabilities include placements by banks and other financial institutions, placements by hong kong statutory bodies, interest payable on exchange fund notes and placements by other hksar government funds, revaluation losses on off - balance sheet items which are marked to market, other accrued expenses and provisions and the revaluation differences of placements by other hksar government funds for which interest is payable at market - based rates
其他負債包括銀行及其他金融機構存款、香港法定組織存款、外匯基金債券及其他香港特區政府基金存款的應付利息、按?值記帳的資產負債表外項目的重估虧損、其他應計開支及準備金,以及按?場利率計算利息的其他香港特區政府基金存款的重估差額。It is an ugly prospect since tim bond of barclays capital estimates that $ 1. 4 trillion - worth of conduits are out there
前景暗淡,巴克萊資本的提姆?龐德估計大約有140億美元的帳外資產由專家投資機構掌握。It focuses on the problems of obsolete management of the stated - owned asset, the disagreement of accounts and realities, the existence of asset not recorded in the accounts, the delaying of financial planning, the lack of argument of investing, and its supervision
著重研究了國有資產管理體制陳舊;帳實不符,帳外資產大量存在;財務計劃滯后,投資缺乏可行性論證,事後缺乏跟蹤監督等。分別從有形資產和無形資產兩個角度提出了有效地管理措施及運行機制。分享友人