net carrying amount 中文意思是什麼
net carrying amount
解釋
賬面凈額-
An increase in net carrying amount arising on revaluation of fixed assets should be credited directly to shareholders ' equity under the heading revaluation reserve
由於固定資產重估產生的凈賬面總額的增加額應在重估價準備后直接記入股東權益。 -
On disposal of a previously revalued fixed asset item the difference between net disposal proceeds and the net carrying amount should be charged or credited to income
處理以前重估的固定資產項目時的凈出售收益與凈賬面總額的差價應當收取或記入收益。 -
Article 7 when either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset
第七條資產的公允價值減去處置費用后的凈額與資產預計未來現金流量的現值，只要有一項超過了資產的賬面價值，就表明資產沒有發生減值，不需再估計另一項金額。 -
There must be a marine casualty happened every 4 days before 1984, the amount of marine casualty happened at this area corresponds to 1 / 7 amount of the whole changjiang " marine casualty, so mariners gave it a name as " mouth of tiger ". due to the specific geographical condition and the extremely representative vessel traffic management of changjiang yingongzhou channel section, many intelligent people began researching and practicing the vessel traffic management of this changjiang " s down - stream complicated channel section from 1980s, at dec 15th 1984 the authority at that time - changjiang yingongzhou channel section previously ; up to the last years of 1980s ministry management administration applied traffic control on changjiang yingongzhou channel section previously, up to the last years of 1980s ministry of communications assigned shanghai marine college, shanghai ship & shipping research institute and changjiang harbor superintendence administration to make feasibility demonstrate about modern vts of zhenjiang traffic control section ; in 1990 dasha radar station which is the first radar vts station with inner river was finished, groped a new way for applying modern radar traffic control of vessel traffic management ; in 1997 the vtms of changjiang " s down - stream from nanjing to liuhekou was completed with connecting net and came into operation formally, meanwhile the signals of dasha radar station were conveyed to vts center by light cable, and then united applying vessel traffic management upon the whole authorized area ; in jun 2001 jiangsu msa made changjiang yingongzhou channel section as the first experimental group of creating " civilized, safe, passable channel activity, updating dasha radar antenna and receive - transmitter building closed - circuit television monitor system, setting uo safety warning board, starting navigational route reformation, carrying out united construction
1984以前這里平均每四天就發生一起海損事故，事故數占整個長江的1 7 ，被行船人稱為「老虎口」 。長江尹公洲航段緣其極為特殊的地理區位條件和極具代表性的船舶交通管理，從上個世紀八十年代初就有識之士開始了這個長江下游最復雜航段的船舶交通管理探索和實踐。 1984年11月15日當時的長江航政管理局在長江尹公洲水域率先施行交通管制；到八十年代末交通部委託上海海運學院、上海船舶研究所和長江港監局聯合開展鎮江交通管制段建立現代化交管系統的可行性論證； 1990年大沙雷達站? ?內河第一座雷達交管站建成，摸索實施現代化雷達交管的船舶交通管理新途徑； 1997年長江下游南京至瀏河口船舶交通管理系統建成聯網投入正式運行，同時將大沙交管雷達信號通過光纜傳輸至交管中心，統一實施全轄區船舶交通管理； 2001年6月江蘇海事局將長江尹公洲航段作為第一批創建「文明平安暢通航段」活動試點航段，更新大沙雷達天線和收發機，著手閉路工業電視監控系統建設，設立安全警示牌，啟動航路改革，開展聯合「共建」 。 -
Where the purchaser is required to bear a liability ( such as environment resumption liability, etc. ) when an asset group is disposed of, the amount of liability has been recognized and has been recorded in the carrying value of the relevant assets, and the enterprise can only obtain the net amount of the unitary fair value of the assets and liability aforesaid minus the disposal expenses, the amount of liability that has been recognized shall be deducted from the liability when determining the carrying value and the current value of expected future cash flow of the asset group, so as to compare the carrying value with the recoverable amount of the asset group
資產組在處置時如要求購買者承擔一項負債（如環境恢復負債等） 、該負債金額已經確認並計入相關資產賬面價值，而且企業只能取得包括上述資產和負債在內的單一公允價值減去處置費用后的凈額的，為了比較資產組的賬面價值和可收回金額，在確定資產組的賬面價值及其預計未來現金流量的現值時，應當將已確認的負債金額從中扣除。 -
Gains or losses arising from the disposal of property, plant and equipment are determined as the difference between the net disposal proceeds and the carrying amount of the asset, and are recognised in the income and expenditure account at the date of disposal
出售物業廠房及設備產生的收益或虧損乃按出售收入凈值與資產的帳面值的差額確定，並於出售日于收支帳確認。
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