capital account items 中文意思是什麼
capital account items
解釋
資本帳戶項目-
Capital account items
資本帳戶項目 -
Foreign currency income due to capital change, after being verified by the foreign exchange administration authority, may be kept in a special account for capital items, or it may also be sold
資本變動外匯收入經外匯管理機關核準，可以開立資本項目專用帳戶保留，也可經外匯管理機關核準后結匯。 -
Capital expenditure items each costing not more than hk $ 100, 000 are written off against the profit and loss account in the year of acquisition
不超過港幣100 ， 000元的資本開支項目是在取得資產的年度內于損益帳注銷的。 -
There is two things important on calculating eva. firstly it need to estimate the cost of the equity, then get the wacc ( weighted average cost of capital ) and the cost of the capital invested. secondly, some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated comprehensively
計算eva ，需要估算權益的成本，並由此計算出加權平均資本成本，最終確定資本投入的成本，另外，現有的通用會計準則扭曲了大量的價值創造活動，因而在計算eva時，也需要根據企業實際，對經營結果有重要影響的會計科目進行調整，以確保最終的eva能夠全面反映企業的經營效果。 -
Indeed, just in the first half of this year the net outflow of portfolio investments was 11. 5 times the current account surplus. and there are large changes in the other large items in the capital account, namely, direct investments and what are conveniently classified as other investments reflecting largely changes in the external assets and liabilities of the banks, which can be generated by many unpredictable events
事實上，今年上半年錄得凈流出的組合投資便已是經常帳盈餘的11 . 5倍，而資本帳其他主要項目亦有重大的變動，其中包括直接投資及其他投資主要反映銀行對外資產債務的變動，而這些變動可因種種無法預計的事件而出現。 -
Other things being equal, this looks the likely course of events, but there are the rather large and unpredictable items in the capital account that can make things look very different, even if the current account moves into deficit
假設其他因素維持不變，這兩種情況都有可能出現，但資本帳有一些項目的數額相當大，變化亦較難預料，即使經常帳出現赤字，它們都可能受到資本帳項目的變動所影響。 -
" capital account " refers to items of transactions taking place frequently in international payments. they include trade incomes and expenditures, incomes from and expenditures on labor services, and unitary transfers
（六） 「經常項目」是指國際收支中經常發生的交易項目，包括貿易收支、勞務收支、單方面轉移等。 -
The flow of product and fund reflects separately in current account and capital and financial account. similarly, in these two items no matter what an item all cannot alone decides the realistic movement of the exchange rate. exchange rate is decided by the balances of the two items together
商品流和資金流分別反映在經常項目和資本與金融項目中，同樣，這兩大項目中的任一項都不能單獨決定匯率的現實運動，而是由兩大項目的余額的結合來決定。
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