asset account 中文意思是什麼

asset account 解釋
資產帳戶
  • asset : ASSET = Association of Supervisory Staffs Executives and Technicians (英國)主管人員、行政官員...
  • account : n 1 計算;賬;賬目;賬戶;計算書,賬單;報告書,報表。2 說明,解釋;記事,故事。3 理由,原因。4 ...
  1. Amortising an asset effectively transfers its value, or the part that is being written off, from the balance sheet to the profit and loss account, where it reduces taxable income

    攤銷資產有效地把資產價值或正被沖銷的那部分價值從資產負債表上轉移到損益表上從而減少了應納稅收入。
  2. Lot is accounting principle ; love is intangible asset ; lover is accounts payable ; missing him is book of account ; quarrel is provision for bad debts ; unrequited love is bad debt ; falling in love with a wrong person is a big accounting misplay ; break - up is closing entry ; loneliness is accumulated depreciation

    緣分是會計原則;愛情是無形資產;愛人是應付帳款;想他是日記帳;吵架是壞帳準備;暗戀是呆帳;錯愛是重大會計失誤;分手是結帳分錄;孤單是累計折舊。
  3. 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 interest - bearing fiscal reserves account which are stated in the balance sheet at the original amounts with the revaluation differences included in other liabilities

    這樣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資產或負債帳面價值中,惟對有息財政儲備帳項的結欠仍在資產負債表內以原本價值列帳,而有關的價值重估差額則包括在其他負債這一項目內。
  4. The accumulated depreciation shall be presented as the contra account of the fixed asset

    備抵折舊應列于固定資產下的抵銷科目。
  5. The cml is considered to be superior to the efficient frontier since it takes into account the inclusion of a risk - free asset in the portfolio

    Cml被認為對有效邊界來說是更高級的,因為它考慮到了投資組合的無風險資產的內容。
  6. Aside from assessing the eligibility of an applicant based on hisher household income and asset, medical social workers also take into account various non - financial factors such as ( i ) the patient s clinical conditions ; ( ii ) whether the patient is a person with a disability or a single parent with dependent children ; ( iii ) whether a fee waiver can help solve the patient s family problems ; and ( iv ) whether a patient has any special expenditure requirements that make it difficult for himher to afford public medical fees

    醫務社工除了根據病人每月家庭收入和資產值去評估經濟情況外,亦會同時考慮各項非經濟因素,例如( i )病人的臨床情況、 ( ii )病人是否殘疾人士或須供養子女的單親家長、 ( iii )減免收費能否幫助病人解決家庭問題;以及( iv )病人是否因需付特別開支而令其難以支付公共醫療服務費用。
  7. Taking the current circumstances into account, commercial banks in china can not only predict and control interest rate risk in asset - debt sheet by means of gap management, duration management and oas techni que, but also prevent interest rate risk with hedging. at last, the author puts forward concrete strategy of dealing with the interest rate risk

    為了管理和控制利率風險,我國商業銀行就必須借鑒國際上先進的管理技術和方法,並結合我國實際情況,採用缺口管理、持續期管理和oas技術對利率風險進行表內監控,同時利用套期保值工具防範利率風險。
  8. Like japan, china has high rates of saving and investment, low real interest rates, soaring asset prices, a big current - account surplus and upward pressure on its currency

    與日本類似,中國儲蓄和投資的比率很高,過低的真實利率和資產價格開始飆升,巨大的貿易順差,貨幣面臨上調的壓力。
  9. How is the accumulated depreciation account similar to other asset accounts you have seen in the past

    累計折舊科目與你以前見過的哪些資產會計科目相似?
  10. 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。
  11. The method of profit evaluation takes into account of the potential of profit, and become the appropriate way to evaluate technical asset in present. being optionally in acquiring the numerical value of parameters

    收益法肯定了技術資產未來的巨大獲利潛力,是目前適合評估技術資產的方法,考慮到現實評估中參數取值的隨意性,本文對收益法的技術資產壽命,折現率的選取作了分析。
  12. In handling the entire process of executive stock option, this article introduced “ manpower asset ”, “ manpower capital ”, “ convertible bonds convertible to executive stock option ”, “ deferred payment expenses ” and other accounting subjects, demonstrates every individual account ' s structure, and explain using an example to compare the difference between accounting systems at enterprises in general verses high tech enterprises

    在整個經理人股票期權的會計處理過程中,本文引入了「人力資產」 、 「人力資本」 、 「應付債券? ?可轉換經理人股票期權債券」 、 「遞延報酬費用」等會計科目,對每一賬戶都進行了賬戶結構示範,同時以一具體示例解釋一般企業與高新技術企業之間會計處理的差別。
  13. The expression " to stop recognizing " shall refer to a financial asset or financial liability to be written off from the account and balance sheet of the enterprise

    終止確認,是指將金融資產或金融負債從企業的賬戶和資產負債表內予以轉銷。
  14. Their business covers the following : auditing for the listed and ultra - large state - owned enterprises group and enterprise account - checking ; taxation affairs surrogating, consultation and planning ; asset evaluation for listing of enterprises and its overall assets ; evaluation on the cleared assets of banks and asset management companies ; evaluation on immaterial assets and brands ; pperformanceevaluation for state - owned enterprises and land ; auditing on the budget and final accounts of large - scale projects and cost investment controlling of ultra - large projects, tendering invitation surrogating ; management consultation, financial consultation, tax planning, the flexibility analysis and argumentation of capital operation, share system reorganization and various investment projects ; consultation on and subrogation for the re - grouping, annexation, clearance, closure and canceling of enterprises consultation on enterprise information planning ( erp ) ; corporation image ( ci ) planning ; quality attestation consultation ; consultation and transference of scientific achievements, science consultation and service ; other training programs

    公司在上市公司審計、特大國有企業集團審計、企業查帳驗證;稅務代理、稅務咨詢、稅收籌劃;企業上市資產評估、企業整體資產評估、銀行和資產管理公司清理資產的評估、無形資產和商標評估、國有企業經營績效評估、土地評估;大型工程預決算的審計、特大型工程造價投資控制、工程招投標代理;企業管理咨詢、財務咨詢、資本運營、股份制改組及各類投資項目的可行性分析論證;企業的改制重組、兼并、清理、歇業、注銷的咨詢及代理服務;企業信息化咨詢( erp ) ,企業形象策劃( ci ) ;質量認證咨詢;科技成果的評估及轉讓、科技咨詢及服務;各種培訓服務等方面有強勁的服務能力。
  15. Your oto fortune account manager, together with the international elite consulting team, can provide not only rich products, but also advice on financial planning, investment suggestion, cash flow management, asset allocation and risk profiling based on your individual needs and circumstances

    沃德財富運用國際化精英投資顧問團隊和豐富多元理財產品,結合個人資產分析和金融市場產品信息,為您提供財務規劃、資產組合管理、投資建議、現金流量管理與風險管理,助您資產不斷增值。
  16. Article 172 except for the statutory account books, a company shall not set up other account books. no company asset may be deposited into any individual ' s account

    第一百七十二條公司除法定的會計賬簿外,不得另立會計賬簿。對公司資產,不得以任何個人名義開立賬戶存儲。
  17. Account : a summary record of the changes in a particular asset, liability, or owners ' equity

    帳戶:特定的匯總資產、負債、所有者權益變動的記錄。
  18. The analysis shows that ( 1 ) the debt financing strategy is mainly influenced by long - term asset growth ratio, short - term asset growth ratio, equity growth ratio and velocity of account receivable

    分析表明: ( 1 )上市公司的債務融資策略主要受上市公司的長期資產增長率、流動資產增長率、權益增長率和應收賬款周轉率影響。
  19. Debt growth ratio has positive correlation with long - term asset growth ratio, short - term asset growth ratio and velocity of account receivable, and debt growth ratio has negative correlation with equity growth ratio

    其中:債務增長率與長期資產增長率、流動資產增長率、應收賬款周轉率有顯著正相關關系,與權益增長率有顯著負相關關系。
  20. And financial makeup oriented asset recombination ( fmoar ) is one of the factors disturbing the regular operation of security market and hindering the establishment of modern corporate system. fmoar refers to the mushrooming of account profit in short term mainly by affiliated transactions, the principal purposes of which rest with getting out from " pt " or " st " group, holding the rights of allotment of shares, raising stock price and maintaining the qualification of being listed instead of optimization of corporate structure

    報表性資產重組是通過上市公司關聯方(特別是上市公司的母公司)之間的關聯交易,在極短的時間內迅速增加財務報表上的賬面利潤,其最終目的是希望利用這種財務報表的改善來「摘帽」 、保配、哄抬股價或者保住上市資格,而不是在財務報表改善之後進一步優化公司的資產結構,增強企業競爭力。
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