賬面儲備 的英文怎麼說
中文拼音 [zhàngmiànchǔbèi]
賬面儲備
英文
book reserve- 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...
- 儲 : Ⅰ動詞（儲藏; 存放） store up; save; keep [have] in reserve Ⅱ名詞1. （繼承人） heir 2. （姓氏） a surname
- 備 : Ⅰ動詞1 （具備; 具有） have; be equipped with 2 （準備） prepare; provide with; get ready 3 （防備...
- 賬面 : accounts
- 儲備 : 1. （儲存備用） store for future use; lay in; lay up 2. （儲藏品） reserve; store
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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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