interest-bearing account 中文意思是什麼

interest-bearing account 解釋
計息帳戶
  • interest : n 1 利害關系，利害；〈常pl 〉 利益。2 趣味；感興趣的事。3 興趣，關注；愛好。4 重要性；勢力；影響...
  • bearing : n 1 忍耐，忍受。2 態度，舉止，風采，姿態。3 關系，影響，方面，聯系 （on; upon）; 意義。4 〈常 pl ...
  • 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 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。
  2. Other liabilities comprise expenses accrued at the year end, which include interest payable on exchange fund notes and on the balances due to the fiscal reserves account, and the revaluation differences of the balances due to the interest - bearing fiscal reserves account

    其他負債包括年終應計開支，其中包括應付予外匯基金債券的利息、對財政儲備帳項的結欠的利息，以及有息財政儲備帳項的?值與票面值的差額。
  3. Interest - bearing account

    有息賬戶
  4. 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。
  5. Financial assets and liabilities which are traded in an active market are valued in the accounts at market value at the balance sheet date. fixed deposits, certificates of deposit, interest - bearing fiscal reserves account, placements by other statutory bodies and other borrowings are valued according to a price matrix of discounted cash flows using year end interest rates for discounting

    在活躍?場買賣的金融資產及負債均在資產負債表日期以?值入帳。定期存款、存款證、有息財政儲備帳項、其他法定組織的存款及其他借貸均已按照貼現現金流量的價格矩陣估值，並按年終利率進行貼現。
分享友人
分享到 Line

分享到臉書