賬面值 的英文怎麼說

中文拼音 [zhàngmiànzhí]
賬面值 英文
book value
  • 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...
  • 面值 : 1. （票據等上面標明的金額） par value; face value; nominal value2. （紙幣面額） denomination
  1. Shareholders funds at book value per share

    股東權益每股賬面值
  2. Investment banks are mostly measured on their price - to - book value

    投資銀行通常經由賬面價值來衡量。
  3. The application of the fair value and the book value in the accounting standards

    公允價值和賬面價值在會計準則中的運用
  4. 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。
  5. The experience of the banking sector as a whole was however less favourable as branches and subsidiaries of foreign banks marked down the value of holdings of regional debt securities and increased their provisions against loans to regional borrowers

    可是，整體銀行業形勢卻較遜色，原因是外資銀行分行及附屬公司均須為所持亞洲債券減記賬面價值，以及為亞洲區內貸款增撥準備金。
  6. The book balance under this system refers to the actual amount of account without deductions of provision made for the account ( e. g., accumulated depreciation, provisions for impairment of assets )

    本制度所稱的賬面余額，是指某科目的賬面實際余額，不扣除作為該科目備抵的項目（如累計折舊、相關資產的減值準備等） 。
  7. 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。
  8. 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。
  9. 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。
  10. 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。
  11. 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。
  12. 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。
  13. Article 6 the " tax base of an liability " shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period

    第六條負債的計稅基礎，是指負債的賬面價值減去未來期間計算應納稅所得額時按照稅法規定可予抵扣的金額。
  14. 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。
  15. 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。
  16. Book value of the assets

    資產的賬面值
  17. Grants related to depreciable assets received or receivable since 1 april 2003 are presented as a deduction from the carrying amount of the relevant assets and are recognised as income over the useful lives of the assets by way of a reduced depreciation charge

    在二三年四月一日起收取或應收的可折舊資產補助金，則在有關資產的賬面值中減除，並根據該資產使用年期用減少折舊的方法確認為收入。
  18. The difference between the returns on stocks with high and low book - to - market ratios was 4. 4 percent

    高和低賬面值對市值比率股票之間的回報率差額為4 . 4 % 。
  19. 31a 1 percent return on the book - to - market factor means that stocks with a high book - to - market ratio provide a 1 percent higher return than those with a low ratio

    31賬面值對市值因素的回報率的一個百分點意味著高賬面值對市值比率的股票比那些低比率的股票提供了高1 %的回報率。
  20. Largely because computer stocks have a low exposure ( -. 49 ) to the book - to - market factor

    很大程度上是因為計算機股票對于賬面值對市值因素有一個低的（風險）敞口（ - . 49 ） 。
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