資本收入帳 的英文怎麼說

中文拼音 [zīběnshōurùzhàng]
資本收入帳 英文
receipts and expenditures on capital account
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 入 : Ⅰ動詞1 （進來或進去） enter 2 （參加） join; be admitted into; become a member of 3 （合乎） conf...
  • 帳 : 名詞1. （用布、紗或綢子等做的遮蔽物） curtain 2. （關于貨幣、貨物出入的記載） account 3. （帳簿） account book4. （債） debt; credit
  • 資本 : 1 （經營工商業的本錢） capital 2 （牟取利益的憑借） what is capitalized on; sth used to one s own...
  • 入帳 : enter an item in an account; enter into the account book
  1. By convention, all capital and financial flows, except those arising from transactions in official foreign reserves undertaken by the monetary authority on behalf of the exchange fund, are added to current transactions together with implied errors and omissions " above the line " in arriving at what is termed the " overall " surplus or deficit in the balance of payments accounts

    傳統以來，在計算國際收支平衡帳的整體盈餘或赤字時，除金融管理專員代外匯基金進行的官方外匯儲備交易外，其他所有資本與金融流量，以及經常帳的交易連同隱含誤差都會計入線上項目內。
  2. Foreign currency income due to capital change, after being verified by the foreign exchange administration authority, may be kept in a special account for capital items, or it may also be sold

    資本變動外匯收入經外匯管理機關核準，可以開立資本項目專用帳戶保留，也可經外匯管理機關核準后結匯。
  3. Article 186 if a securities firm, in violation of the provisions of this law, sells for a client securities that are not actually in the client s account or provides funds for a client to purchase securities, its illegal gains therefrom shall be confiscated and a fine equal to the value of the securities illegally purchased or sold shall be imposed on it

    第一百八十六條證券公司違反本法規定，為客戶賣出其帳戶上未實有的證券或者為客戶融資買入證券的，沒收違法所得，並處以非法買賣證券等值的罰款。
  4. Stock dividend and stock split differ in that stock dividend shifts an amount from retained earnings to paid - in capital, leaving the par value per share unchanged while a stock split affects no account balances whatsoever

    股票股利和股票分割的差別在於：股票股利將留存收益的金額轉移到繳入資本之中，每股面值不變，而股票分割並不影響帳戶余額。
  5. Dividend and interest income received or receivable from mar ? ketable securities ; and profit or loss arising from disposal or liquidation of marketable securities shall be accounted for as being profit or loss on investments

    有價證券的股利或者利息收入，以及有價證券受出或到期時所收到的款項，與其帳面成本和已登記入帳的應收股利或者應計利息之間的差額，應當作為投資損益計入投資收益。
  6. Public expenditure comprises government expenditure i. e. all expenditure charged to the general revenue account and financed by the government s statutory funds excluding capital investment fund, and expenditure by the trading funds and the housing authority

    公共開支包括政府開支即所有記入政府一般收入帳目的開支及由政府的法定基金不包括資本投資基金所支付的開支，以及營運基金及房屋委員會的開支。
  7. Always rising is " raw material is purchased ", already put in storage is acceptable say material is purchased, already can count quantity plan to enter cost by the regulation ; and purchase still the material in carry back road, but plan enter receivable in road goods and materials ( material )

    總起來都是「原材料采購」 ，已入庫驗收的稱材料采購，已可按規定數量計入成本；而采購尚在運回途中的材料，只可計入應收帳款的在途物資（材料） 。
  8. For four consecutive financial years, there was a deficit in the recurrent account - recurrent expenditure exceeding recurrent revenue - while hong kong has been accustomed to a significant surplus on the recurrent account big enough to finance a large part of capital expenditure

    本港連續4個財政年度出現經常帳赤字即經常性支出超過經常性收入，而過去香港一直都有大筆經常帳盈餘，足以應付大部分資本支出。
  9. Record accurately ap, ar, inventory, purchase cost, sales income, capital, etc

    準確核算應付帳款、應收帳款、庫存、采購成本、銷售收入、固定資產等。
  10. Japan division net income increased by cdn 18 million to cdn 30 million in the first quarter of 2002 from cdn 12 million in 2001. this increase was mainly due to the impact of the acquisition of policies and assets of daihyaku, partially offset by investments in technology and infrastructure. premiums and deposits increased by cdn 257 million to cdn 383 million for the quarter ended march 31, 2002, excluding the cdn 319 million of segregated fund seed capital deposited this quarter

    日本業務部之收入凈額由二零零一年首季的一千二百萬加元增加至二零零二年的三千萬加元，多增一千八百萬加元，增長主要是由於收購第百生命之保單及資產后帶來進帳，然而在發展科技及基建方面的投資耗費部分收益。
  11. This was largely the result of contraction in japanese banks euroyen lending activities, which has little impact on hong kong s economy and market liquidity, since hong kong only serves as a booking centre

    這主要是因為日本銀行的歐洲日圓貸款業務收縮。然而，由於香港只是這類貸款的入帳中心，所以歐洲日圓貸款下降，對本港的經濟活動及市場資金的流動性沒有影響。
  12. Scope of services provided are still typical types, i. e. audit, taxation, book - keeping and company secretarial services, etc. more than 40 % of the replies claimed that they would benefit after china entered into wto. around 30 % of the replies showed interest in expanding their business to china. the factors they will consider included relationship with mainland clients and others, understanding of china cultures and policies and availability of capital, etc. the strategies they will consider in improving their business results are merging with other cpa firms, expanding scope of services, cutting down number of staff, lowering down salary level, reducing services fee and developing their business in china market, etc

    本研究採用資料搜集形式輔以問卷調查，結果反映出大部份香港中小型會計師事務所的員工人數及業績都比不上過往；而業務范圍仍保持傳統審計、稅務、會計記帳、公司秘書等服務模式；有四成以上的回應者認為大陸入世會對其業績有正面影響；有三成以上回應者表示會到大陸執業；而若考慮到大陸執業，回應者稱主要的考慮因素為與內地客戶等之聯系、對大陸的了解及資金等，至於改善業績，回應者說主要會考慮與其它事務所合併、轉移本地業務范圍及重點、裁員減薪、減低服務收費、北上開拓業務等。
  13. Briefly, closing entries transfer the revenue, expense, and owner withdrawal balances from their respective accounts to the capital account

    簡單地說，結帳收入就是將收入、費用和所有者撤資帳戶的余額結轉至資本帳戶。
  14. One can also interpret y in broader terms as income available for consumption and investment that is, adding net factor income and current transfer to gdp and as the current balance trade balance plus net factor income and current transfer

    在較廣泛的層面，我們也可以將y闡釋為可用於消費及投資的收入即對本地生產總值加入要素收益凈額及經常轉移，以及將x - m闡釋為經常帳差額即貿易差額加要素收益凈額及經常轉移。
  15. Interest accrued during the period of bonds investment and the difference between the amount of principal and interest received on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss

    債券投資存續期內的應計利息，以及出售時收回的本息與債券帳面成本及尚未收回應計利息的差額，應當計入當期損益。
  16. Interest accrued during the period of bond investment and the difference between the amount of principal and interest re ? ceived on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss

    債券投資存續期內的應計利息，以及出售時收回的本息與債券帳面成本及尚未收回應計利息的差額，應當計入當期損益。
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