帳面虧損 的英文怎麼說

中文拼音 [zhàngmiànkuīsǔn]
帳面虧損 英文
artificial accounting loss
  • 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...
  • 虧 : Ⅰ動詞1 （受損失; 虧折） lose （money etc ）; have a deficit 2 （欠缺; 短少） be short of; be defi...
  • 損 : Ⅰ動詞1 （減少） decrease; lose 2 （損害） harm; damage 3 [方言] （用尖刻的話挖苦人） speak sarcas...
  • 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. 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。
  2. Net profit per account and net loss per account

    帳面純利及帳面純虧損
  3. It is difficult for the state - owned commercial banks to go on the market mainly because their conditions of the listing have not met the relative regulations, which are capital adequacy ratio and asset yield ratio

    大量的壞賬準備金的提取將使銀行的帳目從盈利轉向虧損；資產質量的低下也嚴重侵蝕了銀行的資本金；證券市場的規模難以達到。另一方面，銀行分拆上市難。
  4. 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。
  5. Artificial accounting loss

    帳面虧損
  6. 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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