資產與負債表 的英文怎麼說

中文拼音 [zīchǎnyǔfùzhàibiǎo]
資產與負債表 英文
balance sheet
  • 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...
  • 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
  • 表 : Ⅰ名詞1 （外面;外表） outside; surface; external 2 （中表親戚） the relationship between the child...
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  • 負債表 : consolidated balance sheet
  • 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
  1. It should meet the following 3 requirements : being set up in line with relevant legal basis, having its full name, organization and location, and capable of taking civil liabilities ; independently possessing and using its assets and assuming its liabilities, and entitled to sign contracts with other institutions ; and making independent accounts of its profits and losses, and capable of com pili ng its own balance sheet

    它應同時具備的條件是：依法成立，有自己的名稱、組織機構和場所，能夠承擔民事責任；獨立擁有和使用資產，承擔負債，有權與其他單位簽訂合同；獨立核算盈虧，能夠編制資產負債表。
  2. This behaviour is reflected in a significant shrinkage in the size of the balance sheets of property companies, as cash proceeds from sales of flats were used to reduce debt, thus at the same time prudently, from their point of view, preventing debt - to - equity ratios from increasing

    結果，來自售樓的現金收入用作減債，使資產與負債比率下降，物業公司的資產負債表規模也因而大為縮減。即使地產發展商有融資需求，也只是把握銀行競爭激烈的機會，將現有貸款重新融資，爭取更優惠的貸款條件。
  3. 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。
  4. Vertical analysis shows the relationship of each item in a finan ? cial statement to its total assets on the balance sheet and net sales on the income statement

    縱向分析揭示了財務報表各項與整體的關系。這里的整體指資產負債表的總資產和損益表的凈銷售收入。
  5. These are specialist funds, kept separate from their parent company ' s balance sheet, that invest in illiquid assets, such as securities backed by subprime mortgages

    這種特別基金的資產負債表與母公司相分離，投資于低流動性資產，諸如次級抵押擔保債券。
  6. 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。
  7. A statement of assets, liabilities and owners equity at a specific date. also called statement of financial position or statement of assets and liabilities

    特定日期的資產、負債和業主權益的報告。也被稱為財務狀況表或者資產與負債表。
  8. Therefore both the assets and liabilities of the balance sheet of the exchange fund are increased as a result of entering into repo transactions

    因此，外匯基金資產負債表中的資產與負債方都因為回購交易而有所增加。
  9. It is however advisable to segregate trade and non - trade payables in your future balance sheets

    不過，在日後的資產負債表上，最好把應付貿易帳款與應付非貿易帳款分開。
  10. It is however advisable to segregate trade and non - trade receivables in your future balance sheets

    不過，在日後的資產負債表上，最好把應收貿易帳款與應收非貿易帳款分開。
  11. Our results indicate that the cash flow statement have comparable, in some instance, greater relevance than the other financial statement across different contexts, which include evaluating liquidity, solvency, ability to pay dividends and quality of net income, highlighting differences between net income and final cash balance, predicting financial distress and predicting the time and amount of future cash flows

    結果表明，現金流量表在許多決策背景下可以與利潤表和資產負債表相媲美，而在以下決策背景下，現金流量表的評級大大高於其他兩張報表：評價流動性，評價短期償債能力，評價支付股利的能力，評價爭利潤的質量，突出凈利潤與現金餘額之間的差異，預測財務危機，以及預測未來現金流量的金額與時間。
  12. Prepare and evaluate budgets and forecasts and analyze profit and loss statements and balance sheets to help ensure profitable operations and consistency with sound business management

    每月負責分析比較利潤表和資產負債表與預算之間的差異，尋找並提供給管理層有利於的公司發展運作的建議。
  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 fifth part is introduction of ias 12 understanding, including revise of ias 12, how to use balance sheet debt method, measurement and disclosure of deferred assets and deferred liabilities

    第五章介紹對國際會計準則12號的理解，包括國際會計準則12號所得稅修訂，國際會計準則的資產負債表負債法及其運用，遞延所得稅資產和遞延所得稅負債的計量與披露。
  15. By researching, the major innovations of this paper are : ( 1 ) analysises the assets and liabilities table and the loss and gain table of life insurance companies in china from 1998 to 2001 in detail, comprehensively reflects the structure of assets and liabilites in the life insurance companies even in the whole life insurance industry of our country during the recent years ; ( 2 ) on the aspect of assets management, our country should reduce the proportion of monetory assets, improve the proportion of investment assets and establish the scientific investment management system, and suitably lower the proporty of the fixed assets on the premise of guaranteeing the operation ; ( 3 ) on the aspect of management of matching assets and liabilities, the life insurance company of our country should reduce the sales of the policies of prearranged high insuranc rate, develop the new type of life insurance products and match each policy with prearranged high interest rate with high interest rate investment correspondingly ; ( 4 ) as refering to the index system of assets and liabilities management of the commercial banks in our country, it has explored that of the life insura

    第三部分從壽險公司的資產管理、負債管理、資產負債匹配管理及資產負債匹配管理評價指標四個方面進行了分析和研究。本文的主要創新之處是： （ 1 ）將自1998年至2001年國內所有壽險公司的資產負債表和損益表進行了詳細的分析，比較全面地反映了我國近年來各壽險公司及整個壽險業資產負債的結構狀況； （ 2 ）在資產管理方面，我國應適當降低貨幣類資產的比例、提高投資類資產的比例並建立科學的投資管理體系、保證經營的前提下適當降低固定資產的比例、盡量減少佔用類資產的比例等； （ 3 ）在資產負債匹配管理方面，我國壽險公司應盡量減少高預定利率保單的銷售、發展新型壽險產品，每銷售一批較高預定利率的保單就應選擇相應高利率的投資與之對應匹配； （ 4 ）借鑒我國商業銀行資產負債管理的指標體系，探討了壽險公司資產負債匹配管理的指標體系。
  16. 3 analyze business transactions and relate them to changes in the balance sheet

    分析經濟業務並把它們與引起的資產負債表的變化聯系起來。
  17. Deferred method regards historical value as and measurement attribute, while liability method combines historical value and fair value as measurement

    債務法下，損益表債務法與資產負債表債務法間最大的區別在於收益觀及計量屬性上的差異。
  18. Furthermore, the sub - committee noted that repos would be treated as collateralised lending, which was in line with the accounting policy adopted in preparing the exchange fund balance sheet

    此外，委員會獲悉回購協議會視作有抵押貸款，而這種做法與編制外匯基金資產負債表所採用的會計政策一致。
  19. Article 18 the measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes, i. e. the tax rate and tax base, which is adopted at the time of measurement of the deferred income tax assets and deferred income tax liabilities and shall be identical with those of expected asset recovery or liability settlement method

    第十八條遞延所得稅資產和遞延所得稅負債的計量，應當反映資產負債表日企業預期收回資產或清償負債方式的所得稅影響，即在計量遞延所得稅資產和遞延所得稅負債時，應當採用與收回資產或清償債務的預期方式相一致的稅率和計稅基礎。
  20. Exchange gains and losses on foreign currency assets and liabilities are included in the income and expenditure account. certificates of indebtedness, government - issued currency notes and coins

    外幣為單位的資產與負債按照資產負債表日期的匯率換算為港元。有關的外匯損益則列入收支帳目內。
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