本期損益 的英文怎麼說
中文拼音 [běnqīsǔnyì]
本期損益
英文
current profit / loss- 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...
- 期 : 期名詞[書面語]1. (一周年) a full year; anniversary 2. (一整月) a full month
- 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...
- 益 : Ⅰ名詞1 (好處) benefit; profit; advantage 2 (姓氏) a surname Ⅱ形容詞(有益的) beneficialⅢ動詞...
- 損益 : 1. (減少和增加) increase and decrease 2. (賠和賺) profit and loss; gains and losses
-
Article 53 enterprises shall convert the cost of commodities sold and service provided into operating cost accurately and timely, then account current profit and loss together with periodic expenses
第五十三條企業應當正確、及時地將已銷售商品和提供勞務的成本作為營業成本,連同期間費用,結轉當期損益。A cedant shall, when being able to calculate and determine the compensation cost that shall be recovered from the reinsurance acceptor, record the to - be - recovered compensation cost into the profits and losses of the current period
再保險分出人應當在能夠計算確定應向再保險接受人攤回的賠付成本時,將該項應攤回的賠付成本計入當期損益。Contents of this course include : basic concepts of financial management, atternative forms of business organization, financial statement analysis, break - even analysis, operating & financial leverages, managing working capital, short - term financing, financial mathematics, capital budgeting & risk, discounter - cash - flow model, fundamentals of securities valuation, cost of capital, capital structure, dividend policy, long - term financing, leases, mergers & acquisitions, holding companies, restructure and liquidation
課程涵蓋了財務管理的基本概念,企業組織型態,財務報表分析,損益平衡分析, ?桿原理,營運資金管理,短期融資,財務數學,資本預算及風險,現金流量折現模型,證券評價基礎,資金成本,資本結構,股利政策,長期融資,租賃,並購,握股公司,重整及清算等重要課題。Investment loss of a non - investment company, engaged in short - term or long - term investments, including unrealized loss on investments based on the lower of cost - or - market method, and loss recognized when making long - term investments, under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period net losses
凡非以投資為業之公司,因從事短期及長期投資,在按成本與市價孰低法評價時所認列之未實現跌價損失,或從事長期投資,在依權益法按持股比例認列被投資公司本期虧損時所認列之投資損失屬之。Specifically, " ratio of borrowing capital to total capital ", " overdue ratio ", " liquidity ratio " and " ratio of loss to net value " deserve being watched closely
其中,融通資金比率、逾放比率、流動性比率以及本期損益凈值四項指標,應列為嚴密監控的預警指標。If the transferred financial asset is measured at the amortized cost, the relevant liability it has recognized shall not be designated as a financial liability, which is measured at its fair value and the changes are recorded in the profits and losses of the current period
所轉移的金融資產以攤余成本計量的,確認的相關負債不得指定為以公允價值計量且其變動計入當期損益的金融負債。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。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。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Organization expenses is the cost that the enterprise produces during prepare to construct, during including to prepare to construct, personnel salary, office is expended, groom cost, poor travelling expenses, presswork cost, register the cost that register and not plan buy the exchange gains and losses that builds cost, defray such as accrual into fixed assets and intangible assets ; the defray that the renting fixed assets respect improved project place that the improved defray that hires fixed assets is enterprise happening produces
開辦費是企業在籌建期間發生的費用,包括籌建期間人員工資、辦公費、培訓費、差旅費、印刷費、注冊登記費以及不計入固定資產和無形資產購建成本的匯兌損益、利息等支出;租入固定資產的改良支出是企業發生的在租入固定資產方面的改良工程所發生的支出。Based on an statement of relative elements of life insurance and analysis of some key concepts, the thesis firstly sums up, compares and analyzes the commercial life insurance supply market in china from two aspects : company and product ; secondly, it introduces a method of measuring one ' s insurance demand, expound the methods and strategies of how to choose a company or a product : how to choose a company is to calculate, compare and analyze the ratios of debt and profit, which are based on statements of assets and debts and statements of losses and profits. a choice is made finally according to the above results ; how to choose a product include the methods of comparing all kinds of policy cost, and a empirical analysis is made for term policy cost, in addition, on basis of the present situation of life insurance market in china, author bring forth a simple way to choose participate insurance
本文在闡述有關壽險基本知識並剖析其中關鍵概念的基礎上,首先從壽險公司和壽險險種兩個方面對中國商業人壽保險供給市場進行了歸納、比較和分析,接著介紹了確定保險需求的方法以及選擇壽險公司和險種的方法和策略:選擇壽險公司的具體方法是以各壽險公司的資產負債表和損益表為依據,計算出並比較分析各公司的償債比率和盈利比率,來考察其償債能力和盈利能力,最後根據結果做出相應選擇;選擇壽險險種的方法包括比較各類壽險保單成本的方法,本文對其中的定期壽險保單成本進行了實證分析,並根據中國壽險市場的現狀,提出了選擇分紅險的簡易方法。Current term net profit or loss
本期凈損益Important differences exist between the old debt restructuring accounting standards and the revised one. the revised standard required that the debtor should recognize the balance between the actual amounts of settlement and the book value of the debt in the capital reserves, rather than as the current earning
新準則與舊準則最大的區別,是放棄了公允價值計量法和要求債務方將通過債務重組獲得的利益計入資本公積,而不能計入當期損益。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。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。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。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。Article 11 a cedant shall, in the current period of making an adjustment to the compensation cost of an original insurance contract because of the obtainment or disposal of any post - loss goods, or recognition and receipt of any subrogation recourse fee, calculate and determine the amount of adjustment to the to - be - recovered compensation cost according to the provisions of the relevant reinsurance contract, and record it into the profits and losses of the current period
第十一條再保險分出人應當在因取得和處置損余物資、確認和收到應收代位追償款等而調整原保險合同賠付成本的當期,按照相關再保險合同的約定,計算確定攤回賠付成本的調整金額,計入當期損益。The difference between the actual payment and the current value of the purchase price shall be included in the current profits and losses within the credit period, unless it shall be capitalized in accordance with the accounting standards no. 17 - borrowing costs
實際支付的價款與購買價款的現值之間的差額,除按照《企業會計準則第17號- -借款費用》應予資本化的以外,應當在信用期間內計入當期損益。分享友人