asset and liabilities accounts 中文意思是什麼
asset and liabilities accounts
解釋
資產負債帳戶- asset : ASSET ＝ Association of Supervisory Staffs Executives and Technicians （英國）主管人員、行政官員...
- and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
- liabilities : （負債）：對債權人的債務。
- accounts : 會計部
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Liabilities are amounts owed to outsiders and a business gener ? ally has fewer liability accounts than asset accounts
薄記記錄通過運用會計等式所表達的一個關系是復式記帳的一個重要特點。 -
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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