賬外負債 的英文怎麼說
中文拼音 [zhàngwàifùzhài]
賬外負債
英文
liability out of book-
Neither the bank, its associates, nor any of their directors, officers or employees, shall be liable to the customer for any expenses, loss or damage suffered by or occasioned to the customer by reason of any action taken or omitted to be taken by any one or all of the bank, its associates, their directors, officers, employees or agents pursuant to these conditions or in connection therewith other than as a result of the fraud, wilful default or negligence of the bank, its associates, their directors, officers, employees or agents ; the bank s failure in good faith to honour any stop - payment instructions given by the customer ; the presentation to the bank of any cheque or other payment order which is post - dated ; the bank failing to honour any draft drawn on it by the customer, but the bank shall immediately return such draft to the customer through the normal channels giving the reason for the dishonour ; any loss, damage, destruction or misdelivery of or to the securities howsoever caused unless the same shall result from the negligence of, or theft by, the bank or its associates or any of their directors, officers or employees, in which event the extent of the liability of the bank shall be limited to the market value of such securities at the date of discovery of the loss and even if the bank has been advised of the possibility of such loss or damage ; unauthorised use or forging of any authorised signature as a result of the negligence, wilful default or fraud of the customer ; subject to condition 5. 5, any act or omission, or insolvency of, any person not associated with the bank including, without limitation, a third party nominee or depositary ; viii the collection or deposit or crediting to the custodian accounts of invalid, fraudulent or forged securities or any entry in the custodian accounts which may be made in connection therewith ; any malfunction of, or error in the transmission of information caused by, any electrical or mechanical machine or system or any interception of communication facilities, abnormal operating conditions, labour difficulties, acts of god, or any similar or dissimilar causes beyond the reasonable control of the bank and notwithstanding paragraph, the error, failure, negligence, act or omission of any other person, system, institution or payment infrastructure
本行其聯系人士其各董事高級人員或雇員均毋須向客戶因以下理由而使客戶蒙受或產生之任何開支損失或虧損負責： i本行其聯系人士其董事高級人員雇員或代理人根據此等條件採取或遺漏採取有關之行動，但由於本行其聯系人士其董事高級人員雇員或代理人之欺詐行為故意失責或疏忽所造成者除外ii本行本真誠地未能依約替客戶執行止付指示iii向本行提交任何遠期支票或其他付款指示iv本行未能兌現由客戶開出之匯票，但本行將立即透過正常渠道將該匯票退回客戶，並解釋拒付之理由v無論如何導致之任何證券之損失損毀毀壞或錯誤交付除非上述各項乃因本行或其聯系人士或其任何董事高級人員或雇員之疏忽或盜竊所引致，而在該等情況下，本行的責任將只限於在發現損失當日該等證券之市值，以及即使本行已獲知該等賠償之可能性vi因客戶之疏忽故意失責或欺詐行為而導致的任何偽造授權簽名或不獲授權使用該簽名vii在第5 . 5 a條之規限下，與本行無關者之任何行動或遺漏或無償債能力包括但不限於第三者代名人或寄存處viii代收或存入或貸存於保管人賬戶的無效偽造或假冒證券或在保管人賬戶記入可能與此有關之賬項ix任何電子機械或系統失靈或因該等機件或系統產生的資料傳送錯誤或任何通訊設施之終斷不正常操作情況勞工問題天災或非本行所能合理控制之任何類似或非類似原因及x盡管有第ix項，任何其他人系統機構或付款設施的錯誤故障疏忽行動或遺漏。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Liability out of book
賬外負債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。The text use the reference of the foreign country ' s financial evaluation theory, discuss four methods of the evaluation, and discuss the advantage and disadvantages of the methods one by one. understand the meanings of the corporation value and maximize it, understand the significance of the maximize the value of corporation which use as the financial aim, and use it to the financial decision - making
本文通過借鑒國外財務估價理論，初步探討了企業價值評估的四種方法? ?以資產負債表為基礎的賬面價值估價法、比較估價法、加總公司發行在外的各種證券的市場價值評估法、折現現金流量估價法，並分別討論其適用性和局限性，真正理解企業價值及其最大化的含義，明確了企業價值最大化作為財務目標函數的學科意義，並運用到企業的財務決策中去。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。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。After a comprehensive review of our nation ' s debt level, the author hold a opinion that our deficit level is much lower than the critical proportion of our financial deficit to the gdp. and when compared with other countries, it is also at a low level, thus the pressure coming from fiscal deficit is within the financial capacity. besides, no matter taking government overall debts ( includes treasury bonds, overseas liabilities, non - performing assets of financial agencies, endowment insurance debts ) or just treasury bonds into account, we can reach such a conclusion : our debt level is lower than many countries, therefore, there are wide spaces to implement the active fiscal policy
通過考察我國的債務水平，筆者認為，我國的赤字規模，遠低於臨界赤字率，與國際相比，也處在低水平上，財政赤字的壓力在財政承受能力之內；另外，無論是單純從內債還是從包括國債、外債、金融機構不良資產、養老保險欠賬的政府綜合債務來考慮，都可以做出如下判斷：我國的負債水平低於許多國家，實行積極財政政策還有較大的餘地。The process of checking every entry in a set of books to make sure they agree with the original paperwork ( eg. checking a journal ' s entries against the original purchase and sales invoices )
對一家機構財務報表的公正驗證及評價，可以是機構內部的程序（由機構員工進行）或外部程序（由外部機構進行） ，是指有資格的會計師對企業賬簿和賬戶所作的系統性檢查，以此來證明財務報表反映的資產負債情況是否屬實。According to the experiences with capital account liberalization in different countries, capital account liberalization and capital inflows surging in developing countries can promote the financial development ; meanwhile the economy in developing countries faces more and more indefinitude. the asian financial crisis in 1997, the financial turbulence in brazil and russia in 1998, the financial crisis in argentine in 2001, and the financial crises occurred in emerging market countries more frequently, seem to prove that, the stability of financial system in quite a few countries faces severe challenge, accompanying with the process of capital account liberalization. then, how could developing countries carry out the progress of capital account liberalization to ensuring the financial system stability
對于具有相對健全的金融體系的國家來說，資本賬戶開放有助於一國金融體系效率的提高和金融體系規模的快速擴張，能夠減輕乃至消除資本管制的巨大成本，推動國內金融市場的進一步深化;但隨著資本賬戶的開放，國際資本流動帶來了巨大的負外部性，使一國宏觀經濟和金融體系中不確定性增加，將對一國銀行體系資產負債規模和結構產生負面影響，使本國金融市場更易受到波動，並且增加金融部門系統性風險，加大了金融監管的難度，這會對脆弱的金融體系形成沖擊。分享友人