攤余成本 的英文怎麼說

中文拼音 [tānyúchéngběn]
攤余成本 英文
amortized cost
  • 攤 : Ⅰ動詞1 （擺開;鋪平） spread out 2 （把糊狀食物倒在鍋中攤開） fry batter in a thin layer 3 （分擔...
  • 余 : Ⅰ動詞（剩下） remain; leave: 9減4 余 5。 nine minus four is five ; four from nine leaves five ; i...
  • 成 : Ⅰ動詞1 （完成; 成功） accomplish; succeed 2 （成為; 變為） become; turn into 3 （成全） help comp...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  1. If the transferred financial asset is measured at the amortized cost, the relevant liability it has recognized shall not be designated as a financial liability, which is measured at its fair value and the changes are recorded in the profits and losses of the current period

    所轉移的金融資產以攤余成本計量的，確認的相關負債不得指定為以公允價值計量且其變動計入當期損益的金融負債。
  2. The said provision shall also be applicable if the hedged item is an inventory of which the subsequent measurement will be made at its cost and realizable net value, whichever is lower, or a financial asset of which the subsequent value will be made at the amortized cost, or a financial asset available for sale

    被套期項目為按成本與可變現凈值孰低進行后續計量的存貨、按攤余成本進行后續計量的金融資產或可供出售金融資產的，也應當按此規定處理。
  3. Article 18 if an enterprise fails to satisfy the conditions to stop the recognition due to it sells a put option or holds a call option, and it measures the financial asset at the amortized cost, it shall recognize the liability formed by its continuous involvement in the light of the consideration it receives on the date of transfer

    第十八條企業因賣出一項看跌期權或持有一項看漲期權，使所轉移金融資產不符合終止確認條件，且按照攤余成本計量該金融資產的，應當在轉移日按照收到的對價確認繼續涉入形成的負債。
  4. Article 24 if a hedged item is a financial instrument measured at the amortized cost, an adjustment which is made to the book value of the hedged item according to the article 21 ( 2 ) of these standards shall, during the period from the adjustment date to the maturity date, be amortized based on the effective interest rate recalculated on the adjustment date and shall be recorded in the profits and losses of the current period

    第二十四條被套期項目是以攤余成本計量的金融工具的，按照本準則第二十一條（二）對被套期項目賬面價值所作的調整，應當按照調整日重新計算的實際利率在調整日至到期日的期間內進行攤銷，計入當期損益。
  5. The cost - evaluation model of hrsg was also established, the data and empirical correlations used in cost model are all from domestic manufactures and hence are real and practical

    利用國內製造廠的實際經驗數據和公式，建立了實用的余熱鍋爐造價估算模型。按照本文提出的成本分攤方法及余熱鍋爐造價估算模型，建立了bchp系統的熱經濟學模型。
  6. If certain prepaid expense item cannot benefit an enterprise any more, its un - amortized amount should be charged as costs or expenses of the current period and amortization should not be delayed into future periods

    如果某項待攤費用已經不能使企業受益，應當將其攤余價值一次全部轉入當期成本、費用，不得再留待以後期間攤銷。
  7. Article 11 a cedant shall, in the current period of making an adjustment to the compensation cost of an original insurance contract because of the obtainment or disposal of any post - loss goods, or recognition and receipt of any subrogation recourse fee, calculate and determine the amount of adjustment to the to - be - recovered compensation cost according to the provisions of the relevant reinsurance contract, and record it into the profits and losses of the current period

    第十一條再保險分出人應當在因取得和處置損余物資、確認和收到應收代位追償款等而調整原保險合同賠付成本的當期，按照相關再保險合同的約定，計算確定攤回賠付成本的調整金額，計入當期損益。
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