資產賬面價值 的英文怎麼說

中文拼音 [zīchǎnzhàngmiànjiàzhí]
資產賬面價值 英文
assetcarryingvalues
  • 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...
  • 賬 : account
  • 面 : Ⅰ名詞1 （頭的前部; 臉） face 2 （物體的表面） surface; top 3 （外露的一層或正面） outside; the ri...
  • 價 : 名詞1. （價格） price 2. （價值） value 3. [化學] （化合價） valence
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  • 賬面 : accounts
  1. For example, enterprise manage state and result can not be reflected if account deal is illusive and the precision of reclaimable creditor ' s rights ; account face value of capital asserts fall away new value ; stock value differ from current value ; cost charge is inconsistent with profit and so on

    諸如： 「壞賬準備」的賬務處理和可收回的債權精確度較低，從而不澎碩士學位論文卜認s飛』 lr 』 s飛， }任s生s能如實地反映企業經營狀況成果;固定資產賬面價值與重置價值嚴重背離;存貨的價值與現值不一致;成本費用和利潤不實等。
  2. A group of methods for achieving periodic reductions in the book value of fixed assets that make larger reductions in the early periods and progressively smaller reductions in later periods

    使固定資產賬面價值周期性減少的一系列方法，這種折舊方法所計算的折舊費在期初時較大，然後逐漸變少。
  3. Article 20 the carrying amount of deferred income tax assets shall be reexamined on balance sheet day

    第二十條資產負債表日，企業應當對遞延所得稅資產的賬面價值進行復核。
  4. 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。
  5. 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。
  6. 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。
  7. If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down

    如果未來期間很可能無法獲得足夠的應納稅所得額用以抵扣遞延所得稅資產的利益，應當減記遞延所得稅資產的賬面價值。
  8. Article 2 the term " impairment of assets " refers to that the recoverable amount of assets is lower than its carrying value

    第二條資產減值，是指資產的可收回金額低於其賬面價值。
  9. Article 19 the basis for the determination of the carrying value of an asset group shall be the same as that for the determination of the recoverable amount

    第十九條資產組賬面價值的確定基礎應當與其可收回金額的確定方式相一致。
  10. Article 23 in case no economic benefit is expected to be brought by some intangible assets to the enterprise, the carrying value of the intangible assets shall be written off

    第二十三條無形資產預期不能為企業帶來經濟利益的，應當將該無形資產的賬面價值予以轉銷。
  11. A conspicuous character of the assets of the headquarters is that it is difficult to generate independent cash inflow when it is separated from other assets or asset group and difficult to attribute its carrying value completely to a certain group

    總部資產的顯著特徵是難以脫離其他資產或者資產組產生獨立的現金流入，而且其賬面價值難以完全歸屬于某一資產組。
  12. Article 7 when either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset

    第七條資產的公允價值減去處置費用后的凈額與資產預計未來現金流量的現值，只要有一項超過了資產的賬面價值，就表明資產沒有發生減值，不需再估計另一項金額。
  13. The renminbi revaluation causes the capital cost and the incomepromotion in long - term in will change our country the economicstructure, rewill entrust with the profession different growth speed, and will cause the different profession the enterprise achievement toappear the differentiation

    人民幣升值在短期內改變行業內企業的資產、負債、收入、成本等賬面價值，通過匯兌損益的變化影響其經營業績
  14. In the aspects of choice that make the price method, because of canning compare the company analysis method with can compare the bargain analysis method must have the prosperous capital market, more case example, lack domestic current the bargain of the state - owned property to say, very much the enough case example props up. and buy the market multiple analysis method analyze first public of and buy the market bargain multiple, and usually is trading the scale to ascend to take into the restrict with the industry category, for example, can be provided as analytic bargain a bargain for being limited by this front in six months, target company in the electric power profession, the scale limit in 50, 000, 000 dollars including, this kind of method and ca n ' t provide the help of high times. but the dividends usuallies convert into cash to analyze the method to get the analysis of the bonus from the target company to the value that get the target company. the above method exsits current state - owned property make price very much the localization of the different degree, the past a text tries to use value analysis method as to lends support to the method, the cash discharge converts into cash to analyze method ( the method of dcf ) as the main method, the certain state - owned property procures the price. among them, use the cash discharge converts into cash to analyze the method makes sure the income is after procuring, value analysis the method gets of result the conduct and actions manages with state - owned property the section to make the basis of the price for the state - owned property, two kinds of methods is mutually combinative, make sure the state - owned property procure the price

    以上方法對于目前國有資產的作價都存在不同程度的局限，故本文嘗試用賬面價值分析法為輔助方法，現金流量折現分析法（ dcf法）為主要方法，確定國有資產收購價格。其中，用現金流量折現分析法確定收購之後的收益，賬面價值分析法得到的結果作為與國有資產管理部門就國有資產作價的依據，兩種方法相互結合，來確定國有資產收購價格。同時論文對國有企業收購整合的模式作了積極的探索，地方電力公司投資新的水利發電項目往往同時有一部份是排灌、防洪等非經營性的，或稱為公益性的無收益項目，論文對新建項目的經營性資產與非經營性資產合理比例作了深入的探討，重慶大學碩士學位論文並建立了分析模型，對于新項目的投入資金結構進行了較為深入的分析，並建立了相應的項目融資模型。
  15. No goodwill results from the combination, the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition, because the target ' s original accounting costs, less accumulated depreciation, usually are significantly lower than the current fair market value of the target ' s assets, similarly, for subsequent periods, pooling allows the purchaser to avoid depreciating, or reducing from reported income, the full value of the acquired company, and thus to report higher earnings than would be yielded by the purchase method

    同時，由於企業並購不是購買行為，沒有購買價格，也就不存在購買成本超過凈資產公允價值的差額，即商譽。由於目標公司的賬面原值減去折舊后的差額通常低於市場價值，因此採用權益聯營法會使企業在並購后反映較多的收益這是因為在以後期間，由於採用權益聯營法的資產價值低於購買法下的資產價值，這就造成其折舊攤銷費武漢理工大學碩士學位論文用低於採用購買法的各項攤銷費用，因此採用權益聯營法的收益將高於採用購買法下的收益。
  16. That was because of more than eight billion dollars in write - downs

    這是因為其資產賬面價值減少了8億多美元。
  17. Improving reported asset values

    改善資產賬面價值
  18. A write - down represents a reduction in the value of investments or other assets

    資產賬面價值的減記意味著投資價值或其它財富的減少。
  19. 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。
  20. Article 16 after the loss of asset impairment has been recognized, the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the future periods so as to amortize the post - adjustment carrying value of the asset systematically ( deducting the expected net salvage value ) within the residual service life of the asset

    第十六條資產減值損失確認后，減值資產的折舊或者攤銷費用應當在未來期間作相應調整，以使該資產在剩餘使用壽命內，系統地分攤調整后的資產賬面價值（扣除預計凈殘值） 。
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