有息負債 的英文怎麼說

中文拼音 [yǒuzhài]
有息負債 英文
liability with interest
  • : 有副詞[書面語] (表示整數之外再加零數): 30 有 5 thirty-five; 10 有 5年 fifteen years
  • : Ⅰ名詞1 (呼吸時進出的氣) breath 2 (消息) news 3 (利錢; 利息) interest 4 [書面語] (子女) on...
  • : Ⅰ名詞1 (負擔) burden; load 2 (虧損) loss 3 (失敗) defeat Ⅱ動詞1 [書面語] (背) carry on th...
  • : 名詞(欠別人的錢) debt; loan
  • 負債 : 1. (欠人錢財) be in debt; incur debts 2. (資產負債表的一方) liabilities
  1. ( including , without limitation , indebtedness owing by seller to third parties who have granted buyer a security interest in the accounts , chattel paper and general intangibles of said third party ; and further including , without limitation , any and all attorneys fees , expenses , costs , premiums , charges and interest owed by seller to buyer , whether under the agreements , or otherwise ) whether due or not due , absolute or contingent , liquidated or unliquidated , determined or undetermined , whether seller may be liable individually or jointly with others , whether recovery upon such indebtedness may be or hereafter becomes barred by any statute of limitations or whether such indebtedness may be or hereafter becomes otherwise unenforceable , and includes sellers prompt , full and faithful performance , observance and discharge of each and every term , condition , agreement , representation , warranty undertaking and provision to be performed by seller under these agreements

    這里的術語「」 「務」 (以下一併簡稱為務)應按照各自最廣泛的含義被使用,務包括賣方先前、現在和今後,基於自願或非自願發生的所預付款、務和責任,不論務如何產生, (包括但不限於,賣方對已用自己的帳戶、動產文書或一般無體物向買方提供擔保利益的第三方之,並進而包括但不限於,賣方在協議等項下欠付買方的全部律師費、支出、費用、保險費、運費和利) ,不論務是否已經到期、是否必然發生、是否已清算、是否已決,不論賣方是單獨或與他人連帶承擔責任,不論務的追償是否已經或將會受到時效法的阻礙,也不論務是否已經或將要無法強制執行,賣方應當即時、充分和善意的履行、遵守和完成全部條款、條件、協議、陳述、擔保義務和這些協議項下賣方應當履行的條款。
  2. ( including , without limitation , indebtedne owing by seller to third parties who have granted buyer a security interest in the accounts , chattel paper and general intangibles of said third party ; and further including , without limitation , any and all attorneys fees , expe es , costs , premiums , charges and interest owed by seller to buyer , whether under the agreements , or otherwise ) whether due or not due , a olute or contingent , liquidated or unliquidated , determined or undetermined , whether seller may be liable individually or jointly with others , whether recovery upon such indebtedne may be or hereafter becomes barred by any statute of limitatio or whether such indebtedne may be or hereafter becomes otherwise unenforceable , and includes sellers prompt , full and faithful performance , o ervance and discharge of each and every term , condition , agreement , representation , warranty undertaking and provision to be performed by seller under these agreements

    這里的術語「」 「務」 (以下一併簡稱為務)應按照各自最廣泛的含義被使用,務包括賣方先前、現在和今後,基於自願或非自願發生的所預付款、務和責任,不論務如何產生, (包括但不限於,賣方對已用自己的帳戶、動產文書或一般無體物向買方提供擔保利益的第三方之,並進而包括但不限於,賣方在協議等項下欠付買方的全部律師費、支出、費用、保險費、運費和利) ,不論務是否已經到期、是否必然發生、是否已清算、是否已決,不論賣方是單獨或與他人連帶承擔責任,不論務的追償是否已經或將會受到時效法的阻礙,也不論務是否已經或將要無法強制執行,賣方應當即時、充分和善意的履行、遵守和完成全部條款、條件、協議、陳述、擔保義務和這些協議項下賣方應當履行的條款。
  3. The terms indebtedness and obligations are ( hereinafter collectively referred to as the obligations ) used herein in their most comprehensive sense and include any and all advances , debts , obligations and liabilities of seller , heretofore , now , or hereafter made , incurred or created , whether voluntarily or involuntarily , and however arising ( including , without limitation , indebtedness owing by seller to third parties who have granted buyer a security interest in the accounts , chattel paper and general intangibles of said third party ; and further including , without limitation , any and all attorneys fees , expenses , costs , premiums , charges and interest owed by seller to buyer , whether under the agreements , or otherwise ) whether due or not due , absolute or contingent , liquidated or unliquidated , determined or undetermined , whether seller may be liable individually or jointly with others , whether recovery upon such indebtedness may be or hereafter becomes barred by any statute of limitations or whether such indebtedness may be or hereafter becomes otherwise unenforceable , and includes sellers prompt , full and faithful performance , observance and discharge of each and every term , condition , agreement , representation , warranty undertaking and provision to be performed by seller under these agreements

    這里的術語「」 「務」 (以下一併簡稱為務)應按照各自最廣泛的含義被使用,務包括賣方先前、現在和今後,基於自願或非自願發生的所預付款、務和責任,不論務如何產生, (包括但不限於,賣方對已用自己的帳戶、動產文書或一般無體物向買方提供擔保利益的第三方之,並進而包括但不限於,賣方在協議等項下欠付買方的全部律師費、支出、費用、保險費、運費和利) ,不論務是否已經到期、是否必然發生、是否已清算、是否已決,不論賣方是單獨或與他人連帶承擔責任,不論務的追償是否已經或將會受到時效法的阻礙,也不論務是否已經或將要無法強制執行,賣方應當即時、充分和善意的履行、遵守和完成全部條款、條件、協議、陳述、擔保義務和這些協議項下賣方應當履行的條款。
  4. The consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of placements by other hksar government funds for which interest is payable at market - based rates, which are stated in the balance sheet at the principal amounts payable at the balance sheet date with the revaluation differences included in other liabilities

    由此引致的資產或價值的改變,已反映在資產表內關資產或的帳面價值中,惟按?場利率計算利的其他香港特區政府基金存款則在資產表內以資產表日期的本金額列示,而關的價值重估差額則包括在「其他」項目內。
  5. The consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of balances due to the interest - bearing fiscal reserves account which are stated in the balance sheet at the original amounts with the revaluation differences included in other liabilities

    這樣引致的資產或價值的改變,已反映在資產表內關資產或帳面價值中,惟對財政儲備帳項的結欠仍在資產表內以原本價值列帳,而關的價值重估差額則包括在其他這一項目內。
  6. Accounting for contingencies is one important part of uncertainty accounting , contingencies widespread exist in enterprises , as a special economic event , with developments of economic , financial relations is complex , the contents of contingencies unceasing extend , contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late , special data is little , few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises : contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information , the standard is the first standard of contingencies , improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies , including the history, the classification , the framework and so on , all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies , including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies , including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies , including disclosure of contingent asset , contingent liability etc the fifth part selects some enterprises financial report to analyse , points out some problems of contingent disclosure , gives some suggestions about disclosure of contingencies

    對于規范我國企業或事項的會計核算和相關信的披露問題,提高會計信披露質量,保護投資者利益,具重要的現實意義。本文試就或事項的確認、計量以及信披露略談一下自己的認識,對準則可能存在的不足之處提出意見和建議,並採用實證方法對上市公司或事項的披露狀況進行了分析。本文共分五章進行論述,第一章是對或事項的概括性介紹,包括或事項的涵義、特徵、或事項會計的產生、或事項的分類以及或事項會計的基本框架等,助於讀者了解本文的一些基本概念;第二部分介紹了或事項的確認,介紹了或事項的確認條件和幾種具體或事項的會計處理;第三部分介紹了或事項的計量,包括或事項的計量原則和計量屬性的選擇等問題;第四部分介紹了或事項的披露,包括或資產、或、預計等的披露;第五部分選取了部分上市公司的年報進行實證分析,指出了我國上市公司在或事項披露方面存在的問題,並提出了完善我國上市公司或事項信披露的建議。
  7. Other liabilities comprise expenses accrued at the year end, which include interest payable on exchange fund notes and on the balances due to the fiscal reserves account, and the revaluation differences of the balances due to the interest - bearing fiscal reserves account

    其他包括年終應計開支,其中包括應付予外匯基金券的利、對財政儲備帳項的結欠的利,以及財政儲備帳項的?值與票面值的差額。
  8. Any monies received by the bank in respect of the customer s obligations to the bank may be placed and kept to the credit of a suspense account for so long as the bank thinks fit, and in the event of any proceedings in or analogous to bankruptcy, winding - up, liquidation, composition or arrangement, the bank may prove for and agree to accept any dividend or composition in respect of the customer s outstanding obligations as if there had been no suspense account or no credit therein

    本行收到客戶需向本行責之款項時可按本行認為合適之期限存放及保存在一個暫記賬戶中,而假如任何破產清算務重整或務安排或類似情況之法律程序,本行可就客戶的未清償責任提供證明及同意接納任何股務重整,形同沒暫記賬戶或該暫記賬戶沒貨方結餘一樣。
  9. Bonds are debt owed by a government or a company, the holder of a bond is paid interest until the date when the bond maturates, then the amount of the bond, its face value, is paid back

    券是政府或公司所持券持者到券期滿能獲得利,然後根據票面值收回。
  10. Gross ed, at any point in time, is the outstanding amount of those actual current, and not contingent, liabilities that require payment ( s ) of principal andor interest by the debtor at some point ( s ) in time in the future and that are owed to non - residents by residents of an economy

    對外務總額是指在一個時點上,一個經濟體系的本地居民對非本地居民尚未償還且屬非或的實際現數額,而人須于將來償還本金及或利
  11. Nowadays, the level of intermediate service among the postal savings is very low, the vast pressure coming from the bank at home and abroad force the postal savings to be confronted with sharp market competition

    中間業務和資產業務、業務並稱為現代商業銀行的三大支柱業務。自70年代以來,西方商業銀行的中間業務發展迅速,其收入份額越來越大,的甚至取代了傳統利收入。
  12. Banks find that the collateral which they are holding against loans is depreciating. businesses find that real assets are worth less and cash flow may be slowing, but debts remain the same even though the interest cost of serving them may fall

    業主發覺他們成為資產一族,銀行發覺貸款抵押品不斷貶值,企業發覺形資產價值下降現金流量放慢,但則沒變動即使利成本可能所減少。
  13. Fcf is used only by invest bank, and credit analysts because it is difficult to be forecasted. new fortune put forward a new method to evaluate the listed corporation performance which is based on its basic growth rate

    即通過公司最近實現的盈利能力,以及所掌握資源(有息負債及未分配股利)的多少,來計算一個企業在正常的情況下,具多高的成長性。
  14. The results show that the industry factor, the company size and the proportion of non - debt tax shields have a remarkable effect on the choice of capital structure, while the multiple of interest safeguard and the proportion of asset collateral value do not have an obvious effect on the asset - liability ratio

    結果表明:行業因素、公司規模和非稅盾比例對資本結構的選擇顯著的作用,而利保障倍數和資產擔保價值比例對資產率沒明顯的影響。
  15. 1 the composite interest rate is a weighted average interest rate of all hong kong dollar interest bearing liabilities, which include deposits from customers, amounts due to banks, negotiable certificates of deposit and other debt instruments, and hong kong dollar non - interest bearing demand deposits on the books of banks

    綜合利率是指銀行帳冊上所港元附的加權平均利率,這些包括客戶存款銀行同業存款可轉讓存款證及其他務工具,以及港元不計活期存款。
  16. 1. the composite interest rate is a weighted average interest rate of all hong kong dollar interest bearing liabilities, which include deposits from customers, amounts due to banks, negotiable certificates of deposit and other debt instruments, and hong kong dollar non - interest bearing demand deposits on the books of banks

    1 .綜合利率是指銀行帳冊上所港元附的加權平均利率,這些包括客戶存款銀行同業存款可轉讓存款證及其他務工具,以及港元不計活期存款。
  17. The composite interest rate is a weighted average interest rate of all hong kong dollar interest bearing liabilities, which include deposits from customers, amounts due to banks, negotiable certificates of deposit and other debt instruments, and hong kong dollar non - interest bearing demand deposits on the books of banks

    綜合利率是指銀行帳冊上所港元附的加權平均利率,這些包括客戶存款銀行同業存款可轉讓存款證及其他務工具,以及港元不計活期存款。
  18. The composite interest rate is computed on the basis of the weighted average of all hong kong dollar interest - bearing liabilities of retail banks. these include deposits from customers, amounts due to banks, negotiable certificates of deposit, other debt instruments and hong kong dollar non - interest bearing demand deposits

    綜合利率的釐定是依據銀行帳冊上所港元附的加權平均利率,包括客戶存款銀行同業存款可轉讓存款證及其他務工具,以及港元不計活期存款。
  19. The monetary authority has been using interest rate swaps to hedge the fixed rate liabilities arising from exchange fund paper

    金融管理局一直均運用利率掉期合約,以對沖因外匯基金票據及券而產生的定
  20. In the table, some 14 of the 20 companies had net debt owing to other companies in their multinational group, which could suggest that they are placing debt in the uk to obtain the benefits of generous tax relief on the interest

    在附表的20 -家外企子公司中,14家對跨國集團內部的其他公司欠,顯示這些企業可能意將務安排在英國,以享受慷慨的務利減稅待遇。
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