負債合計 的英文怎麼說
中文拼音 [fùzhàigějì]
負債合計
英文
total liability- 負 : 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...
- 債 : 名詞(欠別人的錢) debt; loan
- 合 : 合量詞(容量單位) ge, a unit of dry measure for grain (=1 decilitre)
- 計 : Ⅰ動詞1 (計算) count; compute; calculate; number 2 (設想; 打算) plan; plot Ⅱ名詞1 (測量或計算...
- 負債 : 1. (欠人錢財) be in debt; incur debts 2. (資產負債表的一方) liabilities
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According to reality situation hi bank of china mudanjiang branch, the author goes step further to detail and perfect the alrm ' s index within the rule of the central bank and bank of china head office. from secondary banks point of view, the author applies system theory, cybernetics and linear programming theory to establish a set of the index system of the alrm of bank of china mudanjiang branch. the author refers to strengthen and perfect the internal control institution and preventative measure of risk and establish alrm ' s integrated evaluation model and examinatorial method
論文從二級分行的角度,應用系統理論、控制論和線性規劃理論,建立了一套適合中國銀行牡丹江市分行資產負債比例管理的指標體系,提出了加強和完善中國銀行牡丹江市分行資產負債比例管理的內部監控制度和風險防範措施,建立了該行資產負債比例管理綜合評價模型及考核辦法,並對其組織機構的設計及指標的管理提出了相應建議,初步形成了一套資產負債比例管理的組織、指標管理和評價考核體系,從而使中國銀行牡丹江市分行能夠更好的管理本行的資產和負債,創造更大的效益,增強其競爭能力。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。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 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。The hong kong monetary authority hkma announced today 28 july the unaudited consolidated balance sheet of the exchange fund as at the end of june 1999 annex 1
香港金融管理局金管局今日月日公布外匯基金截至年月底未審計的綜合資產負債表附件。We have audited the accompanying consolidated balance sheet of abc ( the “ company ” ) and its subsidiaries ( collectively referred to as the “ group ” ) as of 31st december 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes
我們審計了后附的abc股份有限公司(以下簡稱「貴公司」 )及其子公司和合營企業(以下統稱「貴集團」 )財務報表,包括2006年12月31日的合併及母公司資產負債表、 2006年度的合併及母公司利潤及利潤分配表、股東權益增減變動表和現金流量表以及財務報表附註。In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具:披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具:確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響: i香港財務報告準則第3號並無造成任何影響,皆因新準則並不影響本集團。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。Considering company developing trend and macro - economic environment together, by the calculating of asset value, profit ability value and growing up value, the decision making is mainly based on the balance sheet. secondly, " vit " always takes reality as its basis. it is more practical and more rational when analyze the expecting profit, the future cash flow or judge the value of a invested company
價值投資理論與「現代投資理論」的區別在於:首先, 「現代投資理論」將大量復雜的預測技術和數學公式引入對投資資產的定價過程,而價值投資理論卻從資產負債表出發,結合公司發展趨勢和宏觀經濟環境等因素,通過對資產價值、盈利能力價值和成長性價值的計算來做出投資決策;其次,價值投資理論始終以現實為基礎,在分析處理預期收益和未來現金流時更實際、更理性地判斷被投資公司的價值。The joint venture company shall, in the first three months of each fiscal year, work out the statement of assets and liabilities and losses and gains accounts of the past fiscal year, and shall, after examined and signed by the auditor, submit the same to the board meeting for approval
合資公司應在每個會計年頭三個月編制上一個會計年度的資產負債表和損益計算書,經審計師審核簽字后,提交董事會會議批準通過。Article 33 in the first three months of each fiscal year , the manager shall prepare the profits year ' s balance sheet , profit and loss statement and proposal regarding the disposal of profits which should be examined and signed by the auditor , then submit them to the board of directors
第三十三條合營公司財務部門應在每一個會計年度頭三個月編制上一個會計年度的資產負債表和損益計算書,經審計師審核簽字后,提交董事會會議通過。Total current liabilities
流動負債合計Liquid liabilities ( also called quick liabilities or immediate liabilities ) refer to enterprises ' total debt payable within an operating cycle of one year or over one year, including short term loans, payables and advance payments, wages payable, taxes payable and profit payable, etc
流動負債指企業在一年內或者超過一年的一個營業周期內需要償還的債務合計,其中包括短期借款、應付及預收款項、應付工資、應交稅金和應交利潤等。Total liabilities and owner s equity
負債及所有者權益或股東權益合計Total long - term liabilities
長期負債合計At first, this thesis analyzed some essential elements about the system of personal houe loan and make the compare to chinese and foreign system, and established the system of personal credit evaluate ; the second, the thesis discusses the investment technique and strategy of national debt in the provident fund, and established the model about how to invest the national debt ; the third, the thesis build the forecast model about fund collecting and drawing, and make use of the combination invest theories to build model of individual loan and national debt ; at last, the thesis analyses the risk ' s inside reason of house funds with the risk type, and to give out the related suggestion to funds risk. mechanism. the thesis research show me how to make use of that some models and methods in the process of haf management and make me deeply understand the house funds
本文首先分析了個人住房貸款制度基本要素,即貸款期限、貸款利率與抵押物價值的比例、政府在個人住房貸款市場中的作用、貸款違約情況下的處置措施、個人住房貸款的流動性問題,並對中外製度作了比較,建立了個人信用評分評級體系和信用評估模型,並以重慶市住房公積金為研究對象做出了住房資金個貸風險評估的實證研究;其次,分析了影響國債價格走勢的因素,討論了公積金國債的投資技巧和策略,並建立了基於理論的國債投資組合模型;接下來,根據資產負債管理理論中的資金總庫法和資金分配法分析了公積金總體資金項目的來源和運用,並就此作了總量平衡模型,對住房公積金季度累計歸集金額作了直線回歸和季節趨勢比率預測,運用投資組合理論建立了公積金個人貸款和國債投資組合的最優化模型;最後,探析了住房資金風險的內在原因和風險類型,從資金籌集風險、信貸回歸風險、保險機制、法律風險和政策風險五個方面為住房資金風險防範機制建設提出了相關建議。Article 18 if an enterprise fails to satisfy the conditions to stop the recognition due to it sells a put option or holds a call option, and it measures the financial asset at the amortized cost, it shall recognize the liability formed by its continuous involvement in the light of the consideration it receives on the date of transfer
第十八條企業因賣出一項看跌期權或持有一項看漲期權,使所轉移金融資產不符合終止確認條件,且按照攤余成本計量該金融資產的,應當在轉移日按照收到的對價確認繼續涉入形成的負債。In the first two parts, the thesis conducts comparison and ordering of financial indicators respectively for four types of institutional units in accordance with their functional classification, in addition to analyzing and describing their general conditions. in the last part, the thesis uses index analysis method, selects the analysis indicators representing respectively the financial conditions of each institution on the basis of the different financial management characteristics of the four types of institutions, in order to form different evaluation models. through calculation, it evaluates the general financial conditions of each institutions with quantitative standards
在收支分析和資產負債分析部分,論文除對總體情況分析描述外,重點按照職能分類對四類事業單位的各項財務指標分別進行了比較和排序;在綜合分析部分,論文採用了指數分析法,根據四類單位不同的財務管理特點,分別選取了可以代表每類單位財務狀況的分析指標,形成不同的評價模型,通過計算,從量化標準上對各單位的綜合財務狀況進行了評價。The author holds that activities of government environmental audit should include compliance audit of environmental policies, audit of non - environmental policies, audit of environmental and non - environmental designs, audit of systems for environmental management, audit of fund for environmental protection, audit of investment in environmental protection projects and the construction of the projects, etc. this paper justifies the environmental audit activities exclusively performed by governmental institutions and suggests the different facets to perform environmental audit. since there are little study of environmental audit performed by internal auditing staff and public auditors, the author merely provides some perspectives to the contents of them
鑒于內部環境審計和社會環境審計在我國尚未開展,有關的研究也較少,作者僅對內部環境審計和社會環境審計的內容提供了一些思路,如內部環境審計應該包括合規性審計、污染預防審計、產品審計、財產使用審計、製造、貯存和處置審計、環境負債審計、環境管理系統審計和環境項目成本效益審計等內容,而環境系統審計、環境報告審計和對企業環境責任報告的審計應納入社會環境審計的內容。Total liabilities correspond to the summation item of liabilities shown in the balance sheets of the enterprises
包括流動負債和長期負債、遞延稅項等,即為企業資產負債表的負債合計項。分享友人