資產和負債 的英文怎麼說

中文拼音 [zīchǎnhéfùzhài]
資產和負債 英文
asset 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...
  • 和 : 和動詞（在粉狀物中加液體攪拌或揉弄使有黏性） mix （powder） with water, etc. : 和點兒灰泥 prepare some plaster
  • 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. He summed up his assets and liabilities.

    他算出他的資產和負債總數。
  2. 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。
  3. 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。
  4. 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。
  5. The balance sheet lists the quarterly statement containing the capital and debt of a company, and it shows the operation state and financial state of a company

    資產負債表列出了公司資產和負債的財務報表，能顯示一個公司的經營狀況和財務狀況。
  6. 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。
  7. The paper point out that the most important risk is the redeem risk in the management of the open - ended fund, so the fund manager can reply on the management of redeem risk to the liquidity risk. according to the specialty management in the liquidity risk of the open - ended fund, there are three aspects : the first is that the fund holder structure problem ; the second is the restriction of the fund investment object and the problem assets assignment

    然後利用我國開放式基金的數據，通過granger因果關系檢驗得出了股票指數對開放式基金贖回風險有顯著影響的結論;由此構建出開放式基金的贖回資金量函數和流入資金量函數，並且得出相應的留存現金的決策模型和應對贖回風險的策略，並指出基金經理可以通過資產和負債兩個角度來對開放式基金進行流動性風險的管理。
  8. For the further development of rmb business in hong kong, i have earlier indicated three strategic directions : first, exploring the diversification of the rmb assets and liabilities of hong kong banks ; particularly on the liability side, diversification to non - residents and non - individuals of deposits now restricted to resident individuals ; second, exploring the provision of appropriate rmb banking services for trade and other current account transactions between hong kong and the mainland ; third, exploring the feasibility of establishing a rmb debt issuance mechanism in hong kong

    第一，是考慮如何把香港銀行的人民幣資產和負債多元化，以及在人民幣負債方面考慮把存款范圍擴闊至非居民及非個人的層面。第二，是考慮為兩地的貿易及其他經常帳目交易提供相關的人民幣銀行服務。第三，是考慮在港建立發行人民幣債券的機制。
  9. This article expresses the principle of internal financial analysis report. this article researches object of internal financial analysis report, such as cash flux, budget, assets, obligation and so on

    摘要闡述了當前高等學校內部財務分析報告的原則，著重研究了高等學校內部財務分析報告的對象，從現金流量、預算執行情況、資產和負債等方面對內部財務分析報告進行了探討。
  10. On the two segmentation of intellectual capital

    從資產和負債兩個角度看待智力資本
  11. In preparing the currency board accounts, all financial assets and liabilities would be marked to market

    編制貨幣發行局帳目時，所有金融資產和負債均會按市價計值。
  12. 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？
  13. 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。
  14. The improper structure and the mismatch between the assets and liabilities within a life assurance company will result in the deduction in its profitearning capacity as well as its payment capacity

    當壽險公司的資產和負債結構不合理、資產與負債不能很好匹配時，會造成公司盈利能力的降低，償付能力的弱化。
  15. By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination

    以會計準則與企業環境的相互關系為出發點，介紹企業合併準則的國際發展動態，針對我國的現實經濟環境和會計環境，對我國企業合併會計準則的制訂從以下幾個方面提出建議：明確共同控制下的企業合併會計處理方法；購買法和權益集合法的選擇；收購生效日的確定；購買成本和相關費用的確認和計量；如何確定購入的可辨認資產和負債及其公允價值；少數股權的價值確定；商譽的處理，建議區分商譽和無形資產；信息披露的要求。
  16. Where the purchaser is required to bear a liability ( such as environment resumption liability, etc. ) when an asset group is disposed of, the amount of liability has been recognized and has been recorded in the carrying value of the relevant assets, and the enterprise can only obtain the net amount of the unitary fair value of the assets and liability aforesaid minus the disposal expenses, the amount of liability that has been recognized shall be deducted from the liability when determining the carrying value and the current value of expected future cash flow of the asset group, so as to compare the carrying value with the recoverable amount of the asset group

    資產組在處置時如要求購買者承擔一項負債（如環境恢復負債等） 、該負債金額已經確認並計入相關資產賬面價值，而且企業只能取得包括上述資產和負債在內的單一公允價值減去處置費用后的凈額的，為了比較資產組的賬面價值和可收回金額，在確定資產組的賬面價值及其預計未來現金流量的現值時，應當將已確認的負債金額從中扣除。
  17. Under a purchase, the deal is considered as an acquisition of one company by another, the acquirer records the net assets acquired at the fair value on the market

    企業並購取得目標企業的資產和負債按照其公允價值，即資產評估價值記錄；若並購成交價格超過所確認的被並購企業凈資產公允價格，其超過部分作為商譽。
  18. Income tax for the year comprises current tax and movements in deferred tax assets and liabilities

    年內所得稅包括本期稅項及遞延稅項資產和負債的變動。
  19. Deferred tax assets are offset against deferred tax liabilities when they relate to income taxes levied by the same taxation authority

    遞延稅項資產可抵銷遞延稅項負債，但這些資產和負債必須與同一稅務機關徵收的所得稅有關。
  20. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of the assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date

    已確認的遞延稅項數額是按照資產和負債帳面金額的預期實現或清償方式，以結算日已生效或實際生效的稅率計量。
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