有負債的 的英文怎麼說
中文拼音 [yǒufùzhàide]
有負債的
英文
indebted-
In this model, based on the business nature of guarantee institutions that mainly handle with contingent liabilities, the author adopted uncertainty analisis to best describe the behaviors of guarantee institutions and unveil the mechanism as well as the root of the looting behavior and how guarantee institutions retrogressed to loot
在此,筆者重點針對擔保機構主要經營或有負債的特點引入了不確定分析,使新的模型能夠應用於擔保機構。筆者通過對擔保機構行為做出數理描述和分析,來揭示擔保機構掠奪風險產生的主要根源和理論機理,以及由此產生的擔保機構蛻變路徑。And timberland had no debt, tons of cash, and had enjoyed nine straight record quarters before its 2005 [ b ] glitch [ / b ]
加上添柏嵐沒有負債,現金滿滿,而且在二00五年的閃失之前已有連續九季利潤上升的紀錄。From the angle of accounting, to guarding against the financial liability risks we should first enlarge the financial liability accounting scope on the existing liability accounting foundation, truly reflect the liability condition of the government, reasonably establish the pay back plans, in order to guard against the financial liability risks
從會計核算的角度來看,防範財政負債風險首先應在現有負債核算基礎上,擴大財政負債核算范圍,真實地反映政府的負債狀況,合理地制定償還計劃,以防範財政負債風險。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
由此引致的資產或負債價值的改變,已反映在資產負債表內有關資產或負債的帳面價值中,惟按?場利率計算利息的其他香港特區政府基金存款則在資產負債表內以資產負債表日期的本金額列示,而有關的價值重估差額則包括在「其他負債」項目內。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有事項的會計核算和相關信息的披露問題,提高會計信息披露質量,保護投資者利益,具有重要的現實意義。本文試就或有事項的確認、計量以及信息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有事項的披露狀況進行了分析。本文共分五章進行論述,第一章是對或有事項的概括性介紹,包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等,有助於讀者了解本文的一些基本概念;第二部分介紹了或有事項的確認,介紹了或有事項的確認條件和幾種具體或有事項的會計處理;第三部分介紹了或有事項的計量,包括或有事項的計量原則和計量屬性的選擇等問題;第四部分介紹了或有事項的披露,包括或有資產、或有負債、預計負債等的披露;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有事項披露方面存在的問題,並提出了完善我國上市公司或有事項信息披露的建議。Your financial wealth, or simply wealth, is the value of all your financial assets minus all your financial liabilities
金融財富,或者簡單一點,只是財富指所有金融資產減去金融負債的價值。When preparing consolidated financial statements, it shall adjust the financial statements of the subsidiary company on the basis of the fair values of the identifiable assets, liabilities and contingent liabilities determined on the acquisition date
編制合併財務報表時,應當以購買日確定的各項可辨認資產、負債及或有負債的公允價值為基礎對子公司的財務報表進行調整。Article 13 the acquirer shall distribute the combination costs on the acquisition date, and shall, according to article 14 of the present standards, recognize all identifiable assets, liabilities and contingent liabilities it obtains from the acquiree
第十三條購買方在購買日應當對合併成本進行分配,按照本準則第十四條的規定確認所取得的被購買方各項可辨認資產、負債及或有負債。Article 14 the " fair value of the identifiable net assets of the acquiree " refers to the balance of the fair value of the identifiable assets acquired from the acquiree in a business combination minus the fair value of the liabilities and contingent liabilities
第十四條被購買方可辨認凈資產公允價值,是指合併中取得的被購買方可辨認資產的公允價值減去負債及或有負債公允價值后的余額。Article 17 where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare a combined balance sheet on the acquisition date, which shall present the identifiable assets, liabilities and contingent liabilities acquired in the combination at their fair values
第十七條企業合併形成母子公司關系的,母公司應當編制購買日的合併資產負債表,因企業合併取得的被購買方各項可辨認資產、負債及或有負債應當以公允價值列示。Article 15 where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare accounting books for future reference, which shall record the fair values of the identifiable assets, liabilities and contingent liabilities it obtains from the subsidiary company on the acquisition date
第十五條企業合併形成母子公司關系的,母公司應當設置備查簿,記錄企業合併中取得的子公司各項可辨認資產、負債及或有負債等在購買日的公允價值。Article 16 where a business combination occurs at the end of the current period, if the fair values of the identifiable assets, liabilities and contingent liabilities acquired in the combination or the cost of the business combination can only be determined temporarily, the acquirer shall recognize and measure the business combination on the basis of the temporarily determined values
第十六條企業合併發生當期的期末,因合併中取得的各項可辨認資產、負債及或有負債的公允價值或企業合併成本只能暫時確定的,購買方應當以所確定的暫時價值為基礎對企業合併進行確認和計量。Discussion on the audit of uncertain debt
淺談或有負債的審計System analysis of the contingent liability of county amp; amp; township governments
縣鄉政府或有負債的體制分析The guarantee company may have the disadvantage of contingent liabilities, but the guaranteed company may have the advantage of having the capital in hand
擔保的公司承擔了或有負債的不利,而被擔保的關聯公司則享受了佔有資金的便利。3 government s contingent liabilities at 31 march 2003 and estimates of these at 31 march 2004 and 31 march 2005 are provided in section iv of this appendix as supplementary information to the mrf. 4
載有二三年三月三十一日政府或有負債,以及在二四年三月三十一日和二五年三月三十一日政府或有負債的估計,作為中期預測的補充資料。3 government s contingent liabilities at 31 march 2002 and an estimate at 31 march 2003 and 31 march 2004 respectively are provided in section iv of this appendix as supplementary information to the mrf. 4
Iv部載有二二年三月三十一日政府或有負債,以及在二三年三月三十一日和二四年三月三十一日政府或有負債的估計,作為中期預測的補充資料。They can included with other liabilities on the balance sheet, ignored, or dis i closed in the footnotes to the financial statements, depending on their materiality and probability of occurrence
或有負債是一種潛在的負債,是難以預料的開支,根據或有負債的重要性或發生的餓概率,他可以在資產負債表上列示在其他的負債中,或在財務報表的附註中提示,或忽略不管。By using the internal and external merger theories, the author analyses not only the process but also the feasibility and necessity of xi ' an transformer factory merger xi ' an heavy furniture factory. using the " effect evaluate system of state - owned capital " assess the financial effect after the merger and reorganization. the author discuss the risk and its being on guard about debts probably, and analyses the difficulty position about reorganization and cultural blend which took by the workers " puzzled of target enterprise
本文運用國內外兼并重組理論,分析了西安變壓器廠兼并西安重型電爐廠的可行性和必要性,以及兼并重組的過程;運用「國有資本金績效評價體系」評價了企業兼并后的財務效果;創意性地提出並論述了在兼并過程中實現股權多元化的途徑;論述了或有負債的風險和防範;從心理學角度分析了被兼并企業職工角色的困惑給重組和文化融合帶來的困境;結合該案例重組的特點,論述了兼并重組中的速度風險和企業速度觀念;提出了企業通過戰略性改組實現可持續發展戰略。Time with my family, financial support to my aging parents, debt free education with my children, traveling the world with the man of my dreams and all the while looking fabulous from the inside out with greater confidence and an understanding of my purpose
有時間陪伴家人,有能力為年邁的雙親提供經濟上的支持,能夠沒有負債的支持孩子們的學業,能和我夢想中的男人一同環游世界,無論什麼時候我看起來都是那麼出色,從內到外散發著自信,同時還有對目標的無比堅定。分享友人