帳面差額 的英文怎麼說

中文拼音 [zhàngmiànchāé]
帳面差額 英文
book balance
  • 帳 : 名詞1. （用布、紗或綢子等做的遮蔽物） curtain 2. （關于貨幣、貨物出入的記載） account 3. （帳簿） account book4. （債） debt; credit
  • 面 : Ⅰ名詞1 （頭的前部; 臉） face 2 （物體的表面） surface; top 3 （外露的一層或正面） outside; the ri...
  • 差 : 差Ⅰ名詞1 （不相同; 不相合） difference; dissimilarity 2 （差錯） mistake 3 [數學] （差數） differ...
  • 額 : 名詞1 （額頭） forehead:寬額 a broad forehead2 （牌匾） a horizontal tablet 3 （規定的數目） a sp...
  • 帳面 : paper帳面赤字 deficit on the books; 帳面價格 accounting price; 帳面價值 book value; 帳面科目 book...
  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 placements by other hksar government funds for which interest is payable at market - based rates, which are stated in the balance sheet at the principal amounts payable at the balance sheet date with the revaluation differences included in other liabilities

    由此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的帳面價值中，惟按?場利率計算利息的其他香港特區政府基金存款則在資產負債表內以資產負債表日期的本金額列示，而有關的價值重估差額則包括在「其他負債」項目內。
  2. 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。
  3. 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。
  4. Stock dividend and stock split differ in that stock dividend shifts an amount from retained earnings to paid - in capital, leaving the par value per share unchanged while a stock split affects no account balances whatsoever

    股票股利和股票分割的差別在於：股票股利將留存收益的金額轉移到繳入資本之中，每股面值不變，而股票分割並不影響帳戶余額。
  5. Dividend and interest income received or receivable from mar ? ketable securities ; and profit or loss arising from disposal or liquidation of marketable securities shall be accounted for as being profit or loss on investments

    有價證券的股利或者利息收入，以及有價證券受出或到期時所收到的款項，與其帳面成本和已登記入帳的應收股利或者應計利息之間的差額，應當作為投資損益計入投資收益。
  6. One can also interpret y in broader terms as income available for consumption and investment that is, adding net factor income and current transfer to gdp and as the current balance trade balance plus net factor income and current transfer

    在較廣泛的層面，我們也可以將y闡釋為可用於消費及投資的收入即對本地生產總值加入要素收益凈額及經常轉移，以及將x - m闡釋為經常帳差額即貿易差額加要素收益凈額及經常轉移。
  7. 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。
  8. Income received or receivable from marketable securities in cur ? rent period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as cur ? rent profit or loss

    當期的有價證券收益以及有價證券轉讓所取得的收入與帳面成本的差額記入當期損益。
  9. Income reeeived or receivable from marketable securities in currenl period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as current profit or loss

    當期的有價證券收益，以及有價證券轉讓所取得的收入與帳面成本的差額，計入當期損益。
  10. Interest accrued during the period of bonds investment and the difference between the amount of principal and interest received on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss

    債券投資存續期內的應計利息，以及出售時收回的本息與債券帳面成本及尚未收回應計利息的差額，應當計入當期損益。
  11. Interest accrued during the period of bond investment and the difference between the amount of principal and interest re ? ceived on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss

    債券投資存續期內的應計利息，以及出售時收回的本息與債券帳面成本及尚未收回應計利息的差額，應當計入當期損益。
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