負債價值 的英文怎麼說
中文拼音 [fùzhàijiàzhí]
負債價值
英文
debt value-
Amortising an asset effectively transfers its value, or the part that is being written off, from the balance sheet to the profit and loss account, where it reduces taxable income
攤銷資產有效地把資產價值或正被沖銷的那部分價值從資產負債表上轉移到損益表上從而減少了應納稅收入。Article 20 the carrying amount of deferred income tax assets shall be reexamined on balance sheet day
第二十條資產負債表日,企業應當對遞延所得稅資產的賬面價值進行復核。In the consolidated balance sheet, the assets and liabilities of the combined party shall be measured pursuant to their carrying amount
合併資產負債表中被合併方的各項資產、負債,應當按其賬面價值計量。Article 7 the " temporary difference " shall refer to the difference between the carrying amount of an asset or liability and its tax base
未作為資產和負債確認的項目,按照稅法規定可以確定其計稅基礎的,該計稅基礎與其賬面價值之間的差額也屬于暫時性差異。Article 6 the assets and liabilities that the combining party obtains in a business combination shall be measured on the basis of their carrying amount in the combined party on the combining date
第六條合併方在企業合併中取得的資產和負債,應當按照合併日在被合併方的賬面價值計量。Article 6 the " tax base of an liability " shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period
第六條負債的計稅基礎,是指負債的賬面價值減去未來期間計算應納稅所得額時按照稅法規定可予抵扣的金額。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。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
這樣引致的資產或負債價值的改變,已反映在資產負債表內有關資產或負債帳面價值中,惟對有息財政儲備帳項的結欠仍在資產負債表內以原本價值列帳,而有關的價值重估差額則包括在其他負債這一項目內。The difference between the historical cost basis of the assets and the value of the consideration paid of $ 79, 856 was treated as contributed capital in the consolidated balance sheet at december 31, 2003
資產的歷史成本和支付補償的價值之間的差額$ 79 , 856被當做截止到2003年12月31日綜合資產負債表中的實繳資本。The dissertation focuses on the theory & mechanism research on life insurers ’ integrated risk management ( irm ). based on the realistic contexts and theoretical foundations of irm, the paper tentatively establishes the theoretical frameworks of value - based irm and sets up an irm model & its extended model with a step - by - step risk integration system including capital risk integration, asset - liability risk integration, strategic & business risk integration, risk management & risk management culture integration. the paper is organized in preface ( contexts analysis ), irm theoretical framework & irm model establishment ( chapter 1 - 3 ), and the model ’ s practical execution ( chapter 4 - 7 )
論文基於壽險公司整合性風險管理構架進行理論與運行研究,以公司整合性風險管理產生的背景(導論)為起點,以經濟金融理論、財務理論、風險社會與風險文化理論為理論基礎(第一章) ,建立了基於價值創造的公司整合性風險管理理論體系(第二章) ,建構壽險公司整合性風險管理模型(第三章) ,並對所建模型進行擴展運用,形成了資本風險的整合管理、資產負債風險的整合管理、戰略風險與經營風險的整合管理、風險管理與風險管理文化的整合管理(第四章至第七章)的遞階式風險整合管理體系。For the relevant option exercise, the difference between the book value of the liability formed by its continuous involvement and the exercise price of option shall, when exercising the option, be recorded in the profits and losses of the current period
相關期權行權的,應當在行權時,將繼續涉入形成負債的賬面價值與行權價格之間的差額計入當期損益。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。Any excess of the cost of the acquisition over the acquirer ' s interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset
交易發生時,購買成本超過購買企業在所取得的可辨認資產和負債的公允價值中的股權份額的部分,應作為商譽並確認為一項資產。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 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。Foreign currency risk is to show an economy substance or individual are in activity of economy of concerning foreign affairs or foreign nationals, because of foreign currency exchange rate fluctuant, make its produce inaccuracy to be changed surely with the asset of foreign currency valuation or indebted value, make thereby the possibility of possessory incur pecuniary loss
外匯風險是指一個經濟實體或個人在涉外經濟活動中,因外匯匯率的變動,使其以外幣計價的資產或負債價值發生不確定改變,從而使所有者蒙受經濟損失的可能性。When should market values be used in the valuation of assets and liabilities in the balance sheet
在何種情況下對資產負債表中的資產和負債價值採用市場價值?Financial assets and liabilities defined as interest bearing monetary obligations due to and from the exchange fund are valued in the accounts at market value at the balance sheet date determined on the bases set out below. 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 fiscal reserves account which are stated in the balance sheet at the original amounts with the differences between the market values and the original amounts included in other liabilities
資產及負債估值金融資產和負債即外匯基金需收取或支付的附息貨幣債務均在資產負債表日期按下列基礎以市值入賬,因而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項目賬面價值中,惟財政儲備賬項仍以原本價值入賬,而其市值與原本值之間的差額則包括在其他負債這一項目內。Thus, it is necessary for insurance market, money market and capital market to joint together. however, the development of insurance industry is confronted with some new challenges, such as more complicated environment, more risks ( credit, interest rate, exchange rate, stock price change and inflation are inexpectantly affecting the asset / liabilities value of insurance company ), more complicated insurance products and the services, increasingly internationalization of insurance company management and the widespread application of the information technology in the insurance business
保險市場與貨幣、資本市場接軌成為必然趨勢,保險業也面臨著新的挑戰:一是保險業面臨更復雜的風險因素;二是金融市場的風險日益擴大,利率、匯率、股價變動、通貨膨脹等風險以及信用風險前所未有地影響著保險公司資產/負債價值;三是保險產品和服務更為復雜;四是保險經營的國際化程度大大提高;五是信息技術在保險業得到廣泛應用。分享友人