損益賬 的英文怎麼說
中文拼音 [sǔnyìzhàng]
損益賬
英文
income statement-
The lessee will, therefore, be asked to submit his balance sheet and his profit and his profit and loss accounts for the past three years, in addition to his budget plans for the years to come
因此租賃人除了要提供今後若年的預算計劃，還要提供過去三年的資產負債表和損益賬目清單。Consolidatied profit and loss account
綜合損益賬Key profit and loss account items
主要損益賬項目Would you provide your balance sheet and profit and loss accounts for the past three years
請提供貴公司過去三年的資產負債表和損益賬目清單。Assets and liabilities denominated in foreign currencies are translated into hong kong dollars at the middle market rates at the close of business on the last business day of the year
外幣資產與負債按會計年度最後一個營業日該種貨幣的中間收市價折算為港元。外幣資產及負債的匯兌損益則列入收支賬For the relevant option exercise, the difference between the book value of the liability formed by its continuous involvement and the exercise price of option shall, when exercising the option, be recorded in the profits and losses of the current period
相關期權行權的，應當在行權時，將繼續涉入形成負債的賬面價值與行權價格之間的差額計入當期損益。Revaluation gains and losses are included in the income and expenditure account
重估收益及虧損則列入收支賬目內The gain or loss of the hedged item resulting from the hedged risk shall be recorded in the profits and losses of the current period and the book value of the hedged item shall be adjusted at the same time
（二）被套期項目因被套期風險形成的利得或損失應當計入當期損益，同時調整被套期項目的賬面價值。Income statement accounts
損益表賬戶The chief steward to console him for these losses presented a calculation he had made, that pierres income, far from being diminished, would be positively increased if he were to refuse to pay the debts left by the countesswhich he could not be forced to payand if he were not to restore his moscow houses and the villa near moscow, which had cost him eight thousand to keep up, and brought in nothing. yes, yes, thats true, said pierre, with a beaming smile. yes, yes, i dont need any of them
這位總管為受這些損失，對皮埃爾加以安慰，他向皮埃爾算了一下賬，他說，盡管遭受了這些損失，如果他拒絕償還公爵女兒欠下的債務，他本來就沒有償還這些債務的義務如果他不去修復在莫斯科的住宅和在莫斯科近郊的別墅，這些建築物除了每年要耗費八萬盧布的巨額支出外，什麼收益也得不到，這樣，他的收入不但不會減少，反而會有所增加。Proof of financial standing of the company ( latest audited profit and loss account, profit tax return, etc. ) ; and
公司經濟狀況的證明文件（最近經審計的損益賬及利得稅報稅表等） ；及The package of notes not being found when five o clock sounded from the ponderous clock in the drawing office, the amount was passed to the account of profit and loss
一捆鈔票竟然一去不返。當掛在匯兌處上面的掛鐘敲響五點的時候，下班的時間到了，英國國家銀行只好把這五萬五千英鎊記在損益賬上。Adjustments to book value of investments and recognition of income or losses on the investments, which are calculated according to the net profit or losses of the invested enterprise after acquisition of its equity by the investing enterprise
企業被投資單位凈損益計算調整投資的賬面價值和確認投資損益時，應當以取得被投資單位股權后發生的凈損益為基礎。Article 24 if a hedged item is a financial instrument measured at the amortized cost, an adjustment which is made to the book value of the hedged item according to the article 21 ( 2 ) of these standards shall, during the period from the adjustment date to the maturity date, be amortized based on the effective interest rate recalculated on the adjustment date and shall be recorded in the profits and losses of the current period
第二十四條被套期項目是以攤余成本計量的金融工具的，按照本準則第二十一條（二）對被套期項目賬面價值所作的調整，應當按照調整日重新計算的實際利率在調整日至到期日的期間內進行攤銷，計入當期損益。If authentic evidence makes clear ( wait according to contract or consultative agreement ) the advertisement fee that the company pays actually, its corresponding concerned advertisement service will be in future is obtained inside a few financial year, criterion this period the advertisement fee that pays actually should regard imprest zhang as the paragraph, inside each financial year that accepts advertisement service, agree according to bilateral contract or agreement each period the scale that accepts advertisement service in installment plan enter increase and decrease
假如有確鑿證據表明（按照合同或協議約定等）企業實際支付的廣告費，其相對應的有關廣告服務將在未來幾個會計年度內獲得，則本期實際支付的廣告費應作為預付賬款，在接受廣告服務的各會計年度內，按照雙方合同或協議約定的各期接受廣告服務的比例分期計入損益。The renminbi revaluation causes the capital cost and the incomepromotion in long - term in will change our country the economicstructure, rewill entrust with the profession different growth speed, and will cause the different profession the enterprise achievement toappear the differentiation
人民幣升值在短期內改變行業內企業的資產、負債、收入、成本等賬面價值，通過匯兌損益的變化影響其經營業績The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,
2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。This audit must follow the objective of regulating monetary operations and best controlling and managing financial risks. to meet this objective, the national audit office will plan and organize an audit of the sector of agriculture banks of china to review the truthfulness of profits and losses and the status of assets, to see if there are any problems like irregular operations, false statement of assets and profits and losses as well as cases of keeping separate books out of normal accounting process
金融審計要以規范金融秩序，防範和化解金融風險為目標，組織對農業銀行財務收支進行審計，重點檢查損益的真實性和資產質量狀況，揭露違規經營和財務收支中盈虧、資產不實以及賬外賬等弄虛作假問題。If the hedging instrument is a derivative instrument, the gain or loss from the changes in the fair value of the hedging instrument shall be recorded in the profits and losses of the current period
套期工具為非衍生工具的，套期工具賬面價值因匯率變動形成的利得或損失應當計入當期損益。If the hedging instrument is a non - derivative instrument, the gain or loss on the book value of the hedging instrument resulting from changes in exchange rate shall be recorded in the profits and losses of the current period
套期工具為非衍生工具的，套期工具賬面價值因匯率變動形成的利得或損失應當計入當期損益。分享友人