convertible account 中文意思是什麼

convertible account 解釋
可轉換帳戶
  • convertible : adj. 1. 可轉換的；可轉變的；可改裝的；可兌換的。2. （汽車）車篷可折起[取掉]的。n. 1. 可改變的事物。2. 敞篷車〈有活動摺篷的汽車〉。adv. -bly
  • 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. The foreign exchange system reform of 1994 set a milestone in the process of china ' s external reform. after this reform, official exchange rate and swap exchange rate was united, and managed floating exchange rate regime was introduced. rmb reached convertibility under current account, and china ' s foreign exchange system took the shape of " rmb convertible under current account and unconvertible under capital account "

    中國也存在最優匯率制度選擇問題， 1994年中國實行了具有里程碑意義的外匯管理體制改革，實現了匯率並軌，建立了以市場供求為基礎的有管理的浮動匯率制度； 1996年人民幣實現了經常項目可兌換，由此中國形成了「人民幣經常項目可兌換，對資本項目進行管制」的外匯管理體制。
  2. However, the increasing capital flights demonstrate the declining effectiveness of capital controls, further more, china ' s accession of wto will push the process of capital account liberalization. although chinese monetary authority can control the process of capital account liberalization, in the long run, undoubtedly, rmb will become convertible under capital account ; then the current dollar pegging will be not sustainable

    但是， 1997年後資本外逃的穩定上升說明資本管制的有效性在下降，而且，中國加入世界貿易組織又客觀地加速了人民幣資本項目可兌換的進程；從長遠來看，資本帳戶的開放是必然的；那麼，事實上的釘住美元制將是不可持續的。
  3. 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。
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