帳面成本 的英文怎麼說

中文拼音 [zhàngmiànchéngběn]
帳面成本 英文
book cost
  • 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...
  • 成 : Ⅰ動詞1 （完成; 成功） accomplish; succeed 2 （成為; 變為） become; turn into 3 （成全） help comp...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 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. Book value is the unamortized cost of the asset which still appears on the accounting books of the business.

    帳面價值是依舊保留在企業帳冊中的未攤提的資本成本。
  2. Firstly, some basic concepts are not clear, such as what is the status of the company under liquidation, how to define the action of the industrial - commercial authority ' s invalidation of the license of the company, whether or not the share holders can sue to disincorporate the company, is it legal to dissolve a company without liquidation, what is special liquidation, under what situation will a company be obliged to disincorporate, who will be responsible for liquidation after the dis incorporation, etc. secondly, some primary legislative principles about disincorporation and liquidation that are adopted in foreign countries are not established in china, such as a company must be liquidated before disincorporation except for acquisition, the company remains valid during the liquidation until it finishes the invalidation registration, an ordinary liquidation must be replaced by a special liquidation under the instruction of the court when there is an impediment or a fraud, the company should apply to the court for bankruptcy when it is found that its debt is over its asset during the liquidation, the number of people execute liquidation can be several or just one, companies applied for annulment shall be judged by the court and must be liquidated, etc. thirdly, china does n ' t have some of the fundamental rules that are specified in the laws of foreign countries, such as the rule of disincorporation registration, the rule that the company should sue to let the court judge for disincorporation if there is a deadlock between share holders, the rule of credit trade - off in special liquidation, the rule that people who execute the liquidation are jointly responsible for compensating the loss of the third party caused by their activities that are illegal or vicious, the rule of special liquidation, the rule of the representation of the people who execute the liquidation, the rule of the court supervising the liquidation in an inactive way, the rule of how long the accounts and documents should be kept after disincorporation, etc. because of the lack in research and legislation, the system for companies leaving the market is highly disorganized, which harmed the interest of the creditors and relevant people, increased the risk of market exchange, damaged the order of the market economy and the ethic of doing business, wasted the resources of the society, and impaired the authority and seriousness of the law

    再次，國外立法上的一些基本制度我國沒有，如解散登記制度，股東出現僵局訴請法院判決解散制度，特別清算中的債權協定製度，清算人因違法或惡意對第三人承擔連帶賠償責任制度，司法特別清算制度，清算人的代表性制度，法院消極監督清算制度，帳薄及文件在公司解散后保存法定期限制度等。由於理論研究和立法的不足，造成了我國公司法人退出市場機制的嚴重混亂，損害了債權人和利害關系人的利益，增加了市場主體交易不安全感，破壞了市場經濟秩序和商業道德，浪費了社會資源，削弱了法律的權威性和嚴肅性。文章認為，完善我國公司解散和清算制度，應借鑒和引進發達國家的法學理論和法律制度，統一我國有關解散和清算立法，在基本概念、基本原則、基本制度、基本程序諸方面進行統一規范，填補立法空白，創設法院解散公司制度，廢除行政特別清算制度代之以司法特別清算制度，健全和嚴格違反清算規定的法律責任制度（包括民事責任，刑事責任，行政責任，改變現行行政處罰范圍偏廣，民事賠償范圍偏窄，刑事追究空白太多的不協調狀況） ，從而構築起科學的公司解散和清算制度，使之符合我國經濟生活的客觀需求，符合市場經濟發展的基本方向，並與國外立法通例趨同。
  3. Marketable securities shall be accounted for according to histori ? cal cost as obtained and be shown in book balance in accounting statement

    有價證券應按取得時的實際成本記帳，應當以帳面余額在會計報表中列示。
  4. It is in the nature of risk - taking that some risks will inevitably materialise - a loan may turn bad, a holding of debt securities may depreciate in value because of an interest rate hike, a long position in foreign exchange may involve book losses when the domestic currency strengthens

    鑒于銀行承受多種不同風險，無可避免地部分風險會實現例如貸款變成壞帳息率飆升時債券價格下跌本地貨幣轉強時外幣長倉可能會出現帳面虧損等。
  5. After deducting the depreciation charges for the amortisation of the initial capital costs of the golf course, however, the golf course experienced an average book annual deficit of $ 9. 5 million in the past three years

    在扣除高爾夫球場初期成本攤還費用所涉及的折舊費之後，在會計帳面上該球場過去三年的每年平均赤字為九百五十萬元。
  6. By throwing penetrating light on the root of risks, we may conclude briefly that they are : the problems of the state - owned property ; the " over - supply " and " insufficient - supply " by the government coexist ; the absence of advanced capital market concluding above researches, we may get down to the main context of risks eluding as such : exploring the deep root of risks in order to depress the stimulation for the opportunism of the market participants. the basic ways would be that : to deal with effectively the deficiencies which the stock shares in the operation of debt - in - lieu - equity inflict upon the administration capability, to optimize the corporation governance - structure in the state - owned enterprises should be the core measures in the risks shunning operation

    尤其在審批者缺乏有效的鑒別手段，且自身存在較強的道德風險的倩況下，國有企業具有更大的逆向選擇酮；隴在著逆向示範風險：一方面債轉股按帳面價值轉移國有椅業銀行的不良資產，對其既往不咎，容易導致商業銀行的道德風險；另一方面，在我國特定的制度背景下，所有的國有企業都將債轉股視作一項優惠政策，而這種「優惠」又往往是為「壞」企業設置的，這對非轉股的好企業就會形成逆向激勵，從而選擇拖欠本息、鬆懈管理。
  7. 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。
  8. In account settlement, r5 offers products cost accounting, commission to close, supplier close, sales department settlement, market close etc.

    在帳務結算方面， r5提供產品成本核算傭金結算供應商結算經銷部結算商場結算等
  9. This study proves that there is a window of opportunity for seasoned equity offering. the period when the market is rising and the company ' s market value to book value is high is the best timing for seasoned equity offering. in this kind of period, the market reaction is positive or less negative

    本文的研究證實了增發存在「機會之窗」 ，在大市整體狀況較好，而且市場給予公司較高成長預期（即市場價值與帳面價值之比較高）的時期，是公司增發的最佳時機，在這個時期增發具有正面的市場反應，或是較小的負面反應。
  10. On the supply side, the banks we consulted told us that they have long relaxed their lending policy, following closely, without too much time lag, the improvement seen in economic prospects, and as the pressure of bad debts and credit risks on their capital bases faded

    在供應方面，受訪銀行表示緊接經濟前景改善，以及壞帳與信貸風險對資本基礎造成的壓力減退，它們已隨即開始放寬貸款政策。同時，自
  11. There has been much progress in recent years in modernising the banking system, through commercialising it, cleaning up the stock of bad debts and stemming the flow of new ones, injecting capital into the banks, upgrading corporate governance and strengthening banking supervision

    內地近年在銀行體系現代化方面取得不少進展，例如銀行商業化清理積存的壞帳遏止新壞帳形成給銀行注入資本提升公司治理水平，以及加強銀行監管。
  12. Their business covers the following : auditing for the listed and ultra - large state - owned enterprises group and enterprise account - checking ; taxation affairs surrogating, consultation and planning ; asset evaluation for listing of enterprises and its overall assets ; evaluation on the cleared assets of banks and asset management companies ; evaluation on immaterial assets and brands ; pperformanceevaluation for state - owned enterprises and land ; auditing on the budget and final accounts of large - scale projects and cost investment controlling of ultra - large projects, tendering invitation surrogating ; management consultation, financial consultation, tax planning, the flexibility analysis and argumentation of capital operation, share system reorganization and various investment projects ; consultation on and subrogation for the re - grouping, annexation, clearance, closure and canceling of enterprises consultation on enterprise information planning ( erp ) ; corporation image ( ci ) planning ; quality attestation consultation ; consultation and transference of scientific achievements, science consultation and service ; other training programs

    公司在上市公司審計、特大國有企業集團審計、企業查帳驗證；稅務代理、稅務咨詢、稅收籌劃；企業上市資產評估、企業整體資產評估、銀行和資產管理公司清理資產的評估、無形資產和商標評估、國有企業經營績效評估、土地評估；大型工程預決算的審計、特大型工程造價投資控制、工程招投標代理；企業管理咨詢、財務咨詢、資本運營、股份制改組及各類投資項目的可行性分析論證；企業的改制重組、兼并、清理、歇業、注銷的咨詢及代理服務；企業信息化咨詢（ erp ） ，企業形象策劃（ ci ） ；質量認證咨詢；科技成果的評估及轉讓、科技咨詢及服務；各種培訓服務等方面有強勁的服務能力。
  13. It put out the system requirements from the whole structure, function structure, developing mode, user management, the design of software and database, safety design, system running efficiency, developing plan, etc. it put out the basic graphics operation, the module building and editing of the electrical network, the devices records and function management the devices operating management, the function producing the electrical subject chart, the outside interface function, the in - out function and webgis, etc. it discusses some advanced functions including the theory loss and practical loss computing of the distribution line, the reliability basic data producing and conversing tools, power cut management, the load supplying from other ways, the repairing management on user fault reports, th e new load installing assistant function, the management of hanging the cards and simulating operation, the monitonng and analyzing management of the running information, load monitoring and load density analyzing function and so on

    從系統總體結構，功能結構，開發模式，用戶管理，軟體和數據庫設計，安全性設計，系統運行效率，開發計劃等方面滿足了系統的總體要求；系統實現了基本圖形操作，電網建模與編輯，設備臺帳及運行管理，設備操作運行管理，電力專題圖生成，外部介面，輸入輸出， web - gis等基本功能;系統還具有配電線路理論線損計算及實際線損計算，可靠性基礎數據生成和數據轉換工具，停電管理，負荷轉供功能，用戶報修管理，用戶報裝輔助，掛牌管理和模擬操作，運行信息分析監控管理，負荷監控及負荷密度分析等高級功能:並能從運行方式，用戶權限，運行日誌三個方面闡述本系統的管理方式。系統總體結構合理，功能及介面齊全，配置擴展方便，可操作性強。
  14. Then, based on the summarization and evaluation of the fruits and shortage other scholars made, this paper brings forward the research hypotheses. on the base of fully understanding of various research models of value relevance, this paper chooses the feltham - ohlson model and the balance sheet model as the basic mod els and adjusts the two models to test the value relevance of accounting data of listed a share corporations in china. the research result shows : ( 1 ) in the period from 1996 to 2001 the value relevance of accounting information in china is falling with the implementation and changing of every financial accounting standard ; ( 2 ) when testing listed corporations suffering loss the feltham - ohlson model is invalid ; ( 3 ) compared with 2000, the accounting data of 2001 is n ' t more conservative but more aggressive ; and ( 4 ) this paper ca n ' t judge whether the book value of corporation assets after computing the asset reduction required by " accounting regulation of corporations " is closer to that before computing, and it needs further researching

    在對各種價值相關研究模型充分理解的基礎上，本文有針對性地選擇feltham - ohlson模型和資產負債表模型作為研究的基本模型，並根據所研究的具體問題對模型進行了修正，用以檢驗我國a股上市公司會計數據的價值相關性，研究結論如下： 1 、 1996 2001年我國會計信息的價值相關性沒有隨各項具體會計準則的頒布和變更逐年提高，反而逐年降低； 2 、 feltham - ohlson模型在檢驗虧損上市公司時失效，這可能是我國資本市場中特有因素造成的； 3 、與2000年相比， 2001年會計數據不但沒有更謹慎，反而更「激進」 ； 4 、本文檢驗結果無法判斷計提《企業會計制度》新要求的四項資產減值準備后計算出的企業資產帳面價值是否比未計提資產減值準備計算出的資產帳面價值更接近企業真實的經濟價值，有待今後做進一步的研究。
  15. Both simple paper feed and duplex printing make it possible to the customers statement to be sealed by a sealing machine ; this procedure saves the cost of envelopes. so production costs are greatly reeduced and the workflow of the bill production is smoother

    單頁紙雙面列印，使我們用郵箋機進行膠水封裝成為可能，節省了信封的費用和信封裝套的成本，生產成本大大下降，整個帳單生產流程也更趨簡化。
  16. 5 years accounting experience, cpa is a plus, worked all accounting areas including casher, ap, ar, costing, inventory, reporting, budget, projection etc

    5年的財會經驗，需持有正式的注冊會計師資格證，處理過出納，應付帳款，應收帳款，成本計算，投資，報告，預算，規劃等財務相關方面。
  17. 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。
  18. 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。
  19. 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。
  20. 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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