資產及負債 的英文怎麼說

中文拼音 [zīchǎnjífùzhài]
資產及負債 英文
assets and liabilities
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 產 : Ⅰ動詞1 （人或動物的幼體從母體中分離出來） give birth to; be delivered of; breed 2 （創造財富; 生...
  • 及 : Ⅰ動詞1 （達到） reach; come up to 2 （夠得上; 比得上） can compare with; be comparable; be up to ...
  • 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
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  • 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
  1. Assets and liabilities denominated in foreign currencies are translated into hong kong dollars at the rates of exchange ruling at the balance sheet date

    外幣資產及負債的折算外幣資產與負債按照資產負債表日期的匯率換算為港元。
  2. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated into hong kong dollars at exchange rates ruling at the balance sheet date

    于結算日以外幣為單位的貨幣資產及負債，按結算日匯率折算為港幣。年內的外幣交易按交易日的匯率折算為港幣。
  3. Assets and liabilities denominated in foreign currencies are translated into hong kong dollars at the middle market rates at the close of business on the last business day of the year

    外幣資產與負債按會計年度最後一個營業日該種貨幣的中間收市價折算為港元。外幣資產及負債的匯兌損益則列入收支賬
  4. Assets and liabilities accounts

    資產及負債帳戶
  5. The merger has been effected by way of a universal succession in all assets and liabilities of company y and of the partnership by the merged company, cd

    合併是通過概括繼承方式生效， y公司及合業務的全部資產及負債均由合併公司cd承繼。
  6. 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。
  7. Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, with limited exceptions

    會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值，以及用以計算應課稅溢利之相應稅基之所有暫時性差距具有有限的例外情況而確認遞延稅項。
  8. Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit, with limited exceptions

    會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值之所有暫時差距，以及用以計算應稅溢利之相應稅基具有有限的例外情況而確認遞延稅項。
  9. Financial assets and liabilities which are traded in an active market are valued in the accounts at market value at the balance sheet date. fixed deposits, certificates of deposit, interest - bearing fiscal reserves account, placements by other statutory bodies and other borrowings are valued according to a price matrix of discounted cash flows using year end interest rates for discounting

    在活躍?場買賣的金融資產及負債均在資產負債表日期以?值入帳。定期存款、存款證、有息財政儲備帳項、其他法定組織的存款及其他借貸均已按照貼現現金流量的價格矩陣估值，並按年終利率進行貼現。
  10. There are two types of measures. the first type limits convertibility of the domestic currency, in either direction, as circumstances require. the second type limits the ability of banks, domestic or foreign, again as circumstances require, to expand their assets or liabilities denominated in the domestic currency, if necessary on a selective basis, possibly targeting a specific group of market participants or activities of a specific purpose

    這些措施有兩類：一是視情況需要限制本地貨幣的換入或換出二是同樣按實際情況限制本地及外資銀行擴大其本地貨幣的資產及負債的能力，如有需要更會選擇性地施行這些限制，其中可能會針對某特定類別的市場人士或活動。
  11. Mr yam said some emerging asian economies had adopted different formal or informal measures to regulate fund flows. such measures included limits to the convertibility of the domestic currency in either direction and limits to the ability of banks to expand their assets or liabilities denominated in the domestic currency

    任志剛表示，部分亞洲新興經濟體系實行各種正式或非正式的措施以管理資金流向，包括限制本地貨幣的換入或換出，以及限制銀行擴大其本地貨幣的資產及負債的能力。
  12. On or before 30 september 2001, x ltd. will enter into an agreement with s ltd. outside hong kong for the sale and purchase of the entire business as a going concern and all its relevant assets and liabilities at a consideration of approximately us 250 million

    X有限公司會在2001年9月30日或之前與s有限公司，在香港境外簽訂買賣協議，把該公司全盤生意連相關資產及負債出售，代價約2 . 5億美元。
  13. On or before 30 september 2001, x ltd. will enter into an agreement with s ltd. outside hong kong for the sale and purchase of the entire business as a going concern and all its relevant assets and liabilities at a consideration of approximately us $ 250 million

    X有限公司會在2001年9月30日或之前與s有限公司，在香港境外簽訂買賣協議，把該公司全盤生意連相關資產及負債出售，代價約2 . 5億美元。
  14. Nwb will apply for voluntary revocation of its authorization in hong kong after completion of the transfer of its assets and liabilities to the hong kong branch of rbs

    將于完成轉讓資產及負債予香港分行后申請撤銷其在香港的認可資格。
  15. 1 it consists of proceeding to the checking of store ' s assets and liabilities. the physical inventory of the goods is only part of the general inventory

    存貨盤點是全部存貨管理的一部分，而且是店內資產及負債查核的一部分。
  16. Pursuant to the public companies act of country a, company y was dissolved and without liquidation by transfer of company y s rights, assets and liabilities to company x as the surviving company

    根據a國家的上市公司法令， y公司被解散，而在沒有清盤的情況下，把y公司的權益資產及負債轉移到尚存公司，即x公司。
  17. Bdn will, after the completion of transfer of the assets and liabilities of its hong kong branch to spihk, apply for revocation of its authorisation as a bank in hong kong

    在完成把其資產及負債轉移至香港分行的程序后，將會申請撤銷其在香港的銀行認可資格。
  18. The merger was effected by transferring all the assets and liabilities of the two banks to ubs ag on 27 june 1998 and 29 june 1998 respectively

    根據該項合併，這兩家銀行已分別于年月日及年月日將所有資產及負債轉讓予ubs ag 。
  19. Deferred tax assets and liabilities arise from deductible and taxable temporary differences respectively, being the differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases

    遞延稅項資產及負債分別由資產及負債按財務報表之帳面值及課稅值兩者之間可予扣減及應課稅之暫時性差異所產生。
  20. In 2005, we made progress in the diversification of rmb assets and liabilities

    二五年，我們在人民幣資產及負債多元化這個方向已取得進展。
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