revaluation of fixed assets 中文意思是什麼
revaluation of fixed assets
解釋
固定資產重新估價- revaluation : 法定升值
- of : OF ＝Old French 古法語。
- fixed : adj. 1. 固定的；確定的，不變的，固執的。2. 【化學】凝固的，不易揮發的。3. 〈美口〉（在經濟上）處境…的。4. 〈美俚〉（比賽等）通過作弊預先安排好結果的。
- assets : （資產）：企業所擁有的資源。
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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。 -
The decrease in pretax profits was also resulted from precautionary provisions of hk 12. 6 million for bad and doubtful debts, hk 20. 9 million for inventories and a revaluation deficit of hk 7. 4 million from the group s fixed assets in hong kong and the prc
基於審慎原則而作出的12 ， 600 ， 000港元呆壞及可疑賬項撥備及20 ， 900 ， 000港元存貨撥備，加上集團在香港及國內固定資產的7 ， 400 ， 000港元重估赤字，亦令集團的稅前盈利下降。 -
The decrease in pretax profits was also resulted from precautionary provisions of hk $ 12. 6 million for bad and doubtful debts, hk $ 20. 9 million for inventories and a revaluation deficit of hk $ 7. 4 million from the group s fixed assets in hong kong and the prc
基於審慎原則而作出的12 ， 600 ， 000港元呆壞及可疑賬項撥備及20 ， 900 ， 000港元存貨撥備，加上集團在香港及國內固定資產的7 ， 400 ， 000港元重估赤字，亦令集團的稅前盈利下降。 -
When fixed assets are revalued upwards, any accumulated depreciation existing at the date of the revaluation should not be credited to income
固定資產重估時，任何在重估當日存在的累計折舊不應記入收益。 -
The significant loss of the group is mainly due to the negative ebitda of approximately hk $ 67. 3 million generated from the office furniture and kitchen cabinet businesses and also a loss of approximately hk $ 203. 6 million from the disposal of certain loss - making subsidiaries and investments, and provision for revaluation on value of fixed assets during the year
集團錄得顯著虧損，主要由於辦公室傢具及廚櫃業務的ebitda虧損達67 ， 300 ， 000港元；此外，出售若干虧損業務與投資虧損共203 ， 600 ， 000港元，以及為年度內固定資產價值重估而作出之撥備，亦令虧損進一步增加。
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