攤銷率 的英文怎麼說
中文拼音 [tānxiāolǜ]
攤銷率
英文
amortization quota-
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。With regard to a fair value hedging of interest rate risk portfolio, the relevant items separately presented in the balance sheet shall, during the period from the adjustment date to the relevant date on which the re - pricing period ends, be amortized based on the effective interest rate re - calculated on the adjustment date
對利率風險組合的公允價值套期，在資產負債表中單列的相關項目，也應當按照調整日重新計算的實際利率在調整日至相關的重新定價期間結束日的期間內攤銷。If it is not feasible to adopt the effective interest rate method for the amortization, the straight - line method may be adopted.
採用實際利率法進行攤銷不切實可行的，可以採用直線法進行攤銷。Amortize bond discount and premium by the effective - interest method
用實際利率法攤銷債券的折價和溢價。The reason that ec can improve the competitive ability of firms lies in the fact that, the cost of firms can relatively contracted, and the firms have the competitive advantages of enlarging without boundary. the relatively contracting of firms cost means, the effect of diminishing of managerial costs can simultaneously occurred in the fields of production costs, marginal costs, and transaction costs, with the results that the barriers of competition was founded because of the higher transaction costs of provision regarding to the businessmen of productions and services, which are caused by the reduction of production costs rendered by higher productivity, and of managerial costs rendered by the effect of substitution of soft manufactory technology. the relative enlarging of the optimal bound of firms means, that the firms can share managerial costs through the effect of scale of management by the employment of ec, that the scale of firms is enlarged while the managerial costs are cut as a result of the distributing of managerial costs to every liners and proceeds of the firms, which means that the same managerial costs can be used by larger - scaled firms
電子商務之所以能提高企業競爭力，是因為企業成本相對收縮和企業的無邊界擴張競爭優勢，所謂企業成本相對收縮即邊際成本遞減，這種邊際成本遞減效應可以同時出現在生產成本、管理成本和交易成本三個領域中，電子商務通過提高勞動生產率來降低生產成本，柔性製造技術的替代效應降低了庫存管理成本，與此同時，電子商務減少企業與消費者之間的環節，縮短路徑距離而降低企業內外的交易成本，提高了企業產品和服務分銷商改變供貨方式的交易成本，使之形成企業競爭的壁壘；所謂企業最優邊界的相對擴張，是指由於規模管理效應即電子商務運用信息技術使企業以低信息成本共享管理成本，使企業總體管理成本分攤到各個管理環節和流程中，企業規模擴大而邊際管理成本逐漸下降，相同的管理成本可用於管理更大規模的企業，即隨著電子商務在企業中的應用，企業的最優邊界相對擴張了。分享友人