賬外負債項目 的英文怎麼說
中文拼音 [zhàngwàifùzhàixiàngmù]
賬外負債項目
英文
off-balance-sheet liability- 賬 : account
- 外 : Ⅰ名詞1 (外面) outside; external side 2 (外國) foreign country 3 (以外) besides; beyond; in ...
- 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
- 項 : Ⅰ名詞1 (頸的後部) nape (of the neck) 2 (款項) sum (of money) 3 [數學] (不用加、減號連接...
- 目 : Ⅰ名詞1 (眼睛) eye 2 (大項中再分的小項) item 3 [生物學] (把同一綱的生物按彼此相似的特徵分為幾...
- 負債 : 1. (欠人錢財) be in debt; incur debts 2. (資產負債表的一方) liabilities
- 項目 : item; article; clause; subject of entry; [體育] event
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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。
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