現行公允價值 的英文怎麼說

中文拼音 [xiànhánggōngyǔnjiàzhí]
現行公允價值 英文
current fair value
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 行 : 行Ⅰ名詞1 （行列） line; row 2 （排行） seniority among brothers and sisters:你行幾? 我行三。where...
  • 公 : Ⅰ形容詞1 （屬于國家或集體的） state owned; collective; public 2 （共同的;大家承認的） common; gen...
  • 允 : Ⅰ動詞（允許） permit; allow; consent Ⅱ形容詞（公平; 適當） fair; just Ⅲ名詞（姓氏） a surname
  • 價 : 名詞1. （價格） price 2. （價值） value 3. [化學] （化合價） valence
  • 現行 : 1. （現在施行的; 現在有效的） currently in effect; in force; in operation 2. （正在進行犯罪活動的） active
  1. The recommendation of the fair and equitable value measurement model, will certain relatively affect the listed companies investment achievements, the centralism manifests in the investment real estate company, the huge annual bonus firm, the companies which holding the trad 4fa e bond, the stock service company and the company which anticipated to reorganize their company ' s liabilities

    公允價值計量模式的引用，將對上市公司相關投資業績產生一定影響，集中體現在持有投資性房地產的公司、持有大量法人股的公司、持有交易性證券的公司、擁有期貨業務的公司和預期進行債務重組的公司。
  2. The recommendation of the fair and equitable value measurement model, will certain relatively affect the listed companies investment achievements, the centralism manifests in the investment real estate company, the huge annual bonus firm, the companies which holding the trade bond, the stock service company and the company which anticipated to reorganize their company ' s liabilities

    公允價值計量模式的引用，將對上市公司相關投資業績產生一定影響，集中體現在持有投資性房地產的公司、持有大量法人股的公司、持有交易性證券的公司、擁有期貨業務的公司和預期進行債務重組的公司。
  3. For a business combination realized by a transaction of exchange, the combination costs shall be the fair values, on the acquisition date, of the assets paid, the liabilities incurred or assumed and the equity securities issued by the acquirer in exchange for the control on the acquiree

    （一）一次交換交易實現的企業合併，合併成本為購買方在購買日為取得對被購買方的控制權而付出的資產、發生或承擔的負債以及發行的權益性證券的公允價值。
  4. Article 12 as to a cash - settled share - based payment, if the right may not be exercised until the vesting period comes to an end or until the specified performance conditions are met, on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the information about the exercisable right, be included in the relevant costs or expenses and the corresponding liabilities at the fair value of the liability undertaken by the enterprise

    第十二條完成等待期內的服務或達到規定業績條件以後才可行權的以現金結算的股份支付，在等待期內的每個資產負債表日，應當以對可行權情況的最佳估計為基礎，按照企業承擔負債的公允價值金額，將當期取得的服務計入成本或費用和相應的負債。
  5. The most interesting problem is the measurement of loan, which is the biggest part in the bank asset. which measurement base is better, historical cost or fair value or anything else ? this paper wants to weight the advantages and disadvantages of these measurement bases and have a tentative conclusion

    為此，本文從會計計量屬性入手對于使用最多的計量屬性? ?歷史成本與公允價值進行了分析，分析了它們各自的優缺點以及計算方法，並對公允價值在金融工具中的使用現狀進行了一個回顧。
  6. Chapter four compares the sino - foreign accounting criterion - analyzes the differences of net income to adopts chinese and international accounting standards for 55 listed corporation issuing a and b stocks in shanghai securities exchange. discovers that our country does n ' t adopt fair and equitable value to keep accounts

    比較了我國上市公司實行的《企業會計制度》與國際會計準則的聯系與區別，發現我國未採用公允價值作為記帳基礎，這是與國際會計準則的根本區別所在。
  7. Article 11 as to a cash - settled share - based payment instruments, if the right may be exercised immediately after the grant, the fair value of the liability undertaken by the enterprise shall, on the date of the grant, be included in the relevant costs or expenses, and the liabilities shall be increased accordingly

    第十一條授予后立即可行權的以現金結算的股份支付，應當在授予日以企業承擔負債的公允價值計入相關成本或費用，相應增加負債。
  8. An enterprise may deal with a hedging of foreign exchange risk of firm commitment as a cash flow hedging or fair value hedging

    對確定承諾的外匯風險進行的套期，企業可以作為現金流量套期或公允價值套期處理。
  9. The relevant review of home and aboard literature indicates in present circles there is no clear answer on the application range of the purchase method and the pooling of interest method, especially no agreement on the property of business combination, that is, whether changing shares ’ consolidation has only the property of pooling of interest or it has two properties of purchase and pooling of interest

    而從法律意義上看，企業產權的聯合過程並非建立在持續經營假設基礎上，而是一個新企業的開始，因此以賬面價值為基礎的現行權益結合法未能反映產權合併的法律事實，將其修正為公允價值基礎更具有合理性。
  10. Because at present our country has no relevant accounting rules to standardize the behavior of enterprises, this paper proposes some suggestions. it recommends using intrinsic value method now, and using fair value method after the opportunity is ripe

    鑒於我國目前並沒有相關的會計準則來規范企業的行為，本文提出了會計處理的一些建議，提倡現階段使用內在價值法，待時機成熟后再使用公允價值法。
  11. Therefore, starting with theoretical research of financial instruments measurement, this paper concludes the most appropriate measurement mode is fain value, combining with present accounting surrounding as the realis tic basis

    為此，本文從金融工具計量的理論研究入手進行分析，同時結合目前會計環境的現實基礎提出了金融工具最恰當的計量模式? ?公允價值。
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