帳面值 的英文怎麼說
中文拼音 [zhàngmiànzhí]
帳面值
英文
book value-
Book value is the unamortized cost of the asset which still appears on the accounting books of the business.
帳面價值是依舊保留在企業帳冊中的未攤提的資本成本。Book value of stocks of goods intended for sale
擬供銷售的貨品存貨的帳面價值。Share price is still way below book value
股價仍遠低於帳面值。Book value per share of common stock
普通股每股帳面價值Net book value of fixed assets
固定資產帳面凈值Ordinarily, life insurers are valued at about twice their book value
通常，人壽保險公司的價值應該是帳面價值的兩倍。An increase in the market value of a security is a paper profit until the security is accurately sold at a profit
在一種證券真正以贏利出售前，它的市場價值的增長都只是帳面利潤。Bonds shall be accounted for at par value
發行債券時，應當按債券的面值記帳。In china, the sceptics ( and they are rare ) ask, what is book
在中國，懷疑論者（而且他們非常少）也會問：什麼是帳面價值？The industry average for stocks of chinese property developers is 1. 28 times book value
而中國房地產業股價與帳面價值之比的平均水平是1 . 28倍。China vankes b shares arent cheap, trading at 11. 7 times earnings and 2. 44 times book value
萬科在深圳上市的b股並不便宜，其本益比為11 . 7倍，而股價與帳面價值比是2 . 44倍。China life ' s shares trade for eight times book, or more, depending on the share class used
中國人壽的交易價格，是帳面價值的八倍，甚至更多（不同的證券交易所股價有所差別） 。China has issued a total of 488 billion yuan of book - entry treasury bonds this year
中國今天已經發行了帳面價值總共4880億元的國債。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。When a partner interest is purchased by an outsider, the price paid in the transaction is extraneous to the partnership ; only the book value of the departing partner ' s capital balance is trans ? ferred to the new partner
如果合伙人的權益是由企業局外人購得，交易中實際所付價款對企業並不影響，只是按帳面價值將原合伙人的資本余額轉移給新的合伙人。With the book - value ap ? proach, if the amount invested is greater or less than the book value of the equity received, the investment is still recorded at book value. ( if the investment is greater than the book value, the original part ? ners receive bonuses ; if the investment is less, the new partner re ? ceives a bonus
在帳面價值法下，如果投資額大於或小於實際所得到的權益的帳面價值，仍按其帳面價值記錄投資額（如投資額大余帳面值，原合伙人就得到額外補貼；如投資額小於帳面價值，新合伙人即得到額外補貼） 。The carrying amount of a deferred tax asset is reviewed at the balance sheet date and is reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow the related tax benefit to be utilised
遞延稅項資產于每個結算日之帳面值須予以審閱，如不再可能取得足夠之應課稅溢利以運用有關之稅務利益，帳面金額則予以調低。Deferred tax assets and liabilities arise from deductible and taxable temporary differences respectively, being the differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases
遞延稅項資產及負債分別由資產及負債按財務報表之帳面值及課稅值兩者之間可予扣減及應課稅之暫時性差異所產生。Gains or losses arising from the disposal of property, plant and equipment are determined as the difference between the net disposal proceeds and the carrying amount of the asset, and are recognised in the income and expenditure account at the date of disposal
出售物業廠房及設備產生的收益或虧損乃按出售收入凈值與資產的帳面值的差額確定，並於出售日于收支帳確認。The compliance officer should report directly to the managing directors. art. 12 should be amended to include in the manager s responsibilities, first, marketing and promoting funds and, second, pursuing legal rights on the part of the funds that it manages, subject to the supervision of the independent directors of those funds
期望理論認為投資者對收益的效用函數是凹函數，而對損失的效用函數是凸函數，表現為投資者在投資帳面值損失時更加厭惡風險，而在投資帳面值盈利時，隨著收益的增加，其滿足程度速度減緩。分享友人