長期股權投資 的英文怎麼說

中文拼音 [zhǎngqīgǔquántóuzī]
長期股權投資 英文
long term of equity share investment
  • 長 : 長Ⅰ形容詞1 （年紀較大） older; elder; senior 2 （排行最大） eldest; oldest Ⅱ名詞（領導人） chief;...
  • 期 : 期名詞[書面語]1. （一周年） a full year; anniversary 2. （一整月） a full month
  • 股 : Ⅰ名詞1 （大腿） thigh; haunches 2 （機關、企業、團體中的組織單位） section of an office or enterp...
  • 權 : Ⅰ名詞1 [書面語] （秤錘） counterpoise; weight （of a steelyard）2 （權力） power; authority 3 （...
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 長期 : over a long period of time; long-term; long range; secular
  • 股權 : stock right股權合營 equity joint venture; 股權價值 value of stock right
  1. Investment income of a non - investment company, engaged in short - term or long - term investments, including dividends received under cost method and income recognized under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period income

    凡非以投資為業之公司，因從事短期及長期投資，依成本法取得之股利收入，及依權益法按持股比例認列之被投資公司本期盈餘等投資收益屬之。
  2. Investment loss of a non - investment company, engaged in short - term or long - term investments, including unrealized loss on investments based on the lower of cost - or - market method, and loss recognized when making long - term investments, under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period net losses

    凡非以投資為業之公司，因從事短期及長期投資，在按成本與市價孰低法評價時所認列之未實現跌價損失，或從事長期投資，在依權益法按持股比例認列被投資公司本期虧損時所認列之投資損失屬之。
  3. Abstract : analysis is made on how to determine the investment cost of short period, long period creditors rights and long period stockholders rights

    文摘:對短期投資成本、長期債權投資成本、長期股權投資成本的確定進行了分析。
  4. Article 21 a long - term investment is an investment other than a short - term investment, including equity interests of different classes that are purposely held for more than one year ( exclusive ), bonds that are not realizable or not readily realizable, long - term debt investments and other long - term investments

    第二十一條長期投資，是指除短期投資以外的投資，包括持有時間準備超過1年（不含1年）的各種股權性質的投資、不能變現或不準備隨時變現的債券、長期債權投資和其他長期投資。
  5. Venture investment means a way of investment whereby investors invest the venture capital in a newly - built or quickly - growing unlisted new company, provide the long - run investment of share rights and value - added service, on the basis of undertaking a risky venture, to promote the company to move forward greatly and then withdraw his original investment by listing, merger or consolidation, or other methods of transfering the share rights, and to reap in high reward in the end

    風險投資是指投資人將風險資本投向剛剛成立或快速成長的未上市新興公司，在承擔很大風險的基礎上，為融資人提供長期的股權投資和增值服務，培育企業快速成長，數年後再通過上市、兼并或其他股權轉讓方式撤出投資，取得高額回報的一種投資方式。
  6. In the long run, equity division reform will enable investment shareholders and original shareholders to have consistent return functions, contributing to the overall revenue maximization

    從長期看，股權分置改革能使投資股東和原始股東的收益函數趨於一致，有助於實現整體收益的最大化。
  7. Convertible bond is a convertible financing tool between bond and stock, convertible bond concurrently have features of bond, stock and option. its issue - clauses include interest rate, convertible ratio and convertible price, convertible date, call provision, put provision, strike - price - adjusted provision etc, convertible bond can reduce corporate financing cost and improve capital structure, investor can share corporate performance and income of convert bond

    可轉換債券是一種介於債券和股票之間的可轉換融資工具，可轉換債券兼具了債券、股票和期權的特徵。可轉換債券發行條款包括票面利率、轉換比率和轉換價格、轉換期、贖回條款、回售條款、向下修正條款及強制轉股條款等等；發行可轉換債券降低了公司融資成本和改善債務結構，投資者可以分享發行人業績增長和股票價格的上漲帶來的轉股收益。
  8. Unrealized loss recognized when market value of long - term investments below their costs under the lower of cost or market valuation method

    指長期股權投資采成本與市價孰低法評價，當總市價較總成本為低，所認列之未實現跌價損失。
  9. On accounting of long - term investment as stockholders

    中關于長期股權投資核算的不同看法
  10. Long - term investment on stocks

    長期股權投資
  11. Long - term investments - shares

    長期股權投資
  12. Long - term equity investments

    長期股權投資
  13. Long - term equity investment

    長期股權投資
  14. Long - term investments

    長期股權投資
  15. Article 7the price of a long - term equity investment measured by employing the cost method shall be included at its initial investment cost

    第七條採用成本法核算的長期股權投資應當按照初始投資成本計價。
  16. Long - term equity investments should be accounted for using the cost method or the equity method as appropriate to the specific circumstances of an enterprise

    二）企業的長期股權投資，應當根據不同情況，分別採用成本法或權益法核算。
  17. Article 1in order to regulate the recognition and measurement of long - term equity investments, and disclosure of relevant information, these standards are formulated in the light of the accounting standards for enterprises - basic standards

    第一條為了規范長期股權投資的確認、計量和相關信息的披露，根據《企業會計準則- -基本準則》 ，制定本準則。
  18. This paper introduces two methods for accounting the long - term stock investment, and by using the actual examples, illustrates the conversion entry and relevant accounting treatment in the transformation from the cost method to the equity method

    介紹了長期股權投資核算的兩種方法，並以實例說明了成本法轉權益法時的轉換分錄和相關賬務處理。
  19. Article 8a long - term equity investment of the investing enterprise that does joint control or significant influences over the invested entity shall, in accordance with articles 9 through 13 of these standards, be measured by employing the equity method

    第八條投資企業對被投資單位具有共同控制或重大影響的長期股權投資，應當按照本準則第九條至第十三條規定，採用權益法核算。
  20. Article 11an investing enterprise shall recognize the net losses of the invested enterprise until the book value of the long - term equity investment and other long - term rights and interests which substantially form. the net investment made to the invested entity are reduced to zero, unless the investing enterprise has the obligation to undertake extra losses

    第十一條投資企業確認被投資單位發生的凈虧損，應當以長期股權投資的賬面價值以及其他實質上構成對被投資單位凈投資的長期權益減記至零為限，投資企業負有承擔額外損失義務的除外。
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