終止確認 的英文怎麼說

中文拼音 [zhōngzhǐquèrèn]
終止確認 英文
derecognise
  • 終 : Ⅰ名詞1 （最後; 末了） end; ending; finish 2 （指人死） death; end 3 （姓氏） a surname Ⅱ形容詞（...
  • 止 : Ⅰ動詞1. （停止; 攔阻） stop; cut out 2. （截止） close; end Ⅱ副詞（僅; 只） only; just Ⅲ名詞（姓氏） a surname
  • 確 : 形容詞1. （符合事實; 真實） true; reliable; authentic 2. （堅固; 堅定） firm
  • 認 : 動詞1 （認識; 分辨） recognize; know; make out; identify 2 （建立關系） enter into a certain rela...
  • 終止 : 1 （結束） stop; end; suspend 2 （停止） termination; annulment; abrogation 3 [音樂] cadence; 終...
  • 確認 : affirm; confirm; acknowledge; identification; corroboration
  1. Financial - components approach focuses on control and differentiates derecognition of transferred asset from recognition of new financial instruments arising from securitization. it is preferable to the traditional mode, but the inconsistencies and inevitable quantities identification also exists in the approach. comparing to this, continuing involvement approach which focuses on " no continuing involvement " and allows the transfer accounted for as part - sale will delimitate that limitations

    美國現行的金融合成分析法將「控制權轉移」作為銷售確認的判斷標準，並且將轉讓資產的終止確認和轉讓所產生的新的金融工具的確認區分開來，克服了傳統會計確認模式的缺陷，但是在具體運用「控制」概念時缺乏內在的一致性，且無法避免「相對數量」的判斷。
  2. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  3. Russian fa officials are confident guus hiddink will not break his contract in order to succeed jose mourinho at chelsea

    俄羅斯足協確認希丁克不會終止合同而取代穆里尼奧在切爾西的位置。
  4. With the cases which are retlising to accept admirlistrative punishment, refusing to accept administratix / e coercive measures, retlising to accei ) t the resolution, issued by admin1strative organs, for changing, terminat1ng or disso1vlng some certiticate, retlising t ( ] accept the resolution, issued by administrative organs, for confirming the ownership or utilize ol natural resources. considering the fact that administrative organs infring rlghts of the aut ( ) nomous management, considering the tac1 the thrm contract is changed, abolished ( ) r interfered by administrative organs. considering adminlstrativc organs illegall } levy propertives, apportioned charges, collect capitais, or demand perform1ng other duties, considering administrative orga11s, according to the lau ", shouid issue some certificates or sanction, register some other things which have n ' t be ( : n done, applying administrative organs for performing some legal duties which have n ' t been pefformed, applying adrninistrative organs for issuing consolations, social insurances or the lowest funds of life which have n ' t been issued and considering the concrete administrative conduct of administrative organs infringes other ll legitimate rights and interests

    本文運有我國有關法學理論，並結合《行政復議法》的相關規定，對行政復議范圍進行了分析和研究，其中第二章對具體行政行為的復議范圍進行了分析，包括：不服行政處罰決定的行政案件：不服行政強制措施的行政案件；不服行政機關變更、終止、撤銷有火證書的決定的案件；不服行政機關確認自然資源的所有權或者使用權的決定的案件；認為行政機關侵犯合法的經營自主權的案件；認為行政機關變更、廢止或者干涉簽訂農業承包合同，侵犯其合法權益的案件；認為行政機關違法徵收財物、攤派費用、強行集資或者違法要求履行其他義務的案件；認為符合法定條件，申請行政機關頒發有關證書或者審批、登記有關事項但行政機關沒有依法辦理的案件；申請行政機關履行某些法定職責，行政機關沒行依法履行的案件；申請行政機關依法發放撫恤金、社會保險金或者最低生活保障費，行政機關沒有依法發放的案件；認為行政機關的其他具體行政行為侵犯其合法權益的案件等。
  5. If no quotation for the portion whose recognition has not been stopped is available in the active market and if there is no actual transaction price relating to it, it shall be determined based on the residual amount deducting the consideration of the portion whose recognition has been stopped from the entire fair value of the transferred financial asset

    （二）未終止確認部分在活躍市場上沒有報價，且最近市場上也沒有與其有關的實際交易價格的，應當按照所轉移金融資產整體的公允價值扣除終止確認部分的對價后的余額確定。
  6. Article 18 if an enterprise fails to satisfy the conditions to stop the recognition due to it sells a put option or holds a call option, and it measures the financial asset at the amortized cost, it shall recognize the liability formed by its continuous involvement in the light of the consideration it receives on the date of transfer

    第十八條企業因賣出一項看跌期權或持有一項看漲期權，使所轉移金融資產不符合終止確認條件，且按照攤余成本計量該金融資產的，應當在轉移日按照收到的對價確認繼續涉入形成的負債。
  7. The expression " to stop recognizing " shall refer to a financial asset or financial liability to be written off from the account and balance sheet of the enterprise

    終止確認，是指將金融資產或金融負債從企業的賬戶和資產負債表內予以轉銷。
  8. Derecognise a financial instrument

    終止確認某一金融工具
  9. In this process, if the transfer is accounted for as a sale and the spe is unconsolidated by the sponsor, the sponsor can get the off - balance sheet treatment

    在這個過程中，發起人要達到表外融資的目的，首先要使資產轉讓符合銷售確認的條件，在報表中終止確認這項資產；其次要確保特殊目的實體不被納入合併報表的范圍。
  10. Chapter 3 discusses foreign currency option recognition in financial statement and recognition substance of foreign currency option, and presents the standards of both initial recognition and derecognition of foreign currency option

    第3章，討論了外匯期權的確認問題，包括外匯期權的表內確認、確認內容及外匯期權的初始確認和終止確認的標準。
  11. If the hedged item is an asset within the re - pricing period, it shall be presented as a separate item under the assets item ( presenting behind the financial assets ) of the balance sheet, and shall be written off after the termination of recognition

    （二）被套期項目在重新定價期間內是負債的，在資產負債表中負債項下單列項目反映（列在金融負債后） ，待終止確認時轉銷。
  12. Article 11 to judge whether the transfer of a financial asset can satisfy the conditions as prescribed in these standards for stopping the recognition of a financial asset, the enterprise shall pay more attention to the essential of the transfer of the financial asset

    第十一條企業在判斷金融資產轉移是否滿足本準則規定的金融資產終止確認條件時，應當注重金融資產轉移的實質。
  13. If the hedged item is a liability within the re - pricing period, it shall be presented as a separate item under the liabilities item ( presenting behind the financial liabilities ) of the balance sheet, and shall be written off after the termination of recognition

    （二）被套期項目在重新定價期間內是負債的，在資產負債表中負債項下單列項目反映（列在金融負債后） ，待終止確認時轉銷。
  14. If the entire fair value of the financial asset is really difficult to determine reasonably, it shall be determined based on the residual amount deducting the consideration of the portion whose recognition has been stopped from the entire book value of the financial asset

    該金融資產整體的公允價值確實難以合理確定的，按照金融資產整體的賬面價值扣除終止確認部分的對價后的余額確定。
  15. After the transfer of a financial asset, if the transferor only retains the priority to repurchase the right of financial asset at its fair value ( when the transferee sells the financial asset ), it shall stop recognizing the transferred financial asset

    （二）轉出方在金融資產轉移后只保留了優先按照公允價值回購該金融資產的權利的（在轉入方出售該金融資產的情況下） ，應當終止確認所轉移的金融資產。
  16. The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information. part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6

    筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質，將其歸屬於一種特殊的所有者權益科目? ? 「經理人股票期權」科目，從而將原有的所有者權益重新細分類別並進行價值分配；而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質，宜採用公允價值法，結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量；關于經理人股票期權的信息披露問題，筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后，應著重在表外披露採用何種會計政策對經理人股票期權進行確認和計量，並披露相應的非財務信息，包括經理人股票期權計劃的主要內容等，以利於報表使用者獲得有效的決策信息。
  17. For the sale of a financial asset with a repurchase agreement, if the asset to be repurchased by the transferor is identical with or substantially identical with the sold financial asset, and if the repurchase price is fixed or is the original sales price plus a reasonable return, the sold financial asset shall not be stopped to recognize, for example, selling any bonds through a buyout repo or a pledged repo transaction

    （一）在附回購協議的金融資產出售中，轉出方將予回購的資產與售出的金融資產相同或實質上相同、回購價格固定或是原售價加上合理回報的，不應當終止確認所出售的金融資產，如採用買斷式回購、質押式回購交易賣出債券等。
  18. In february 2006, china promulgated new accounting standards on investment of considerable adjustment, the article adopted new guidelines doe to the holders of the initial investment measurement, follow - up measurements, reduct value and termination pay to the holders of that investment doe to the accounting treatment for a comprehensive summary interpretation aimed at the rapid development of capital markets to provide relevant, reliable financial assets held to maturity investments that may provide accounting information

    摘要我國2006年2月頒布的新會計準則對投資邵分進行了大量調整，本文通過新準則下持有至到期投資的初始計量、后續計量、減值和終止確認對持有至到期投資的會計處理進行了全面簡要的闡釋，旨在為快速發展的資本市場提供相關、可靠的持有至到期投資這一金融資產會計信息提供可能。
  19. The portion of the accumulative amount of changes in the fair value originally recorded in the owner ' s equities which corresponds to the portion whose recognition has been stopped, shall be recognized after the apportionment of the accumulative amount according to the relative fair values of the portion of financial asset whose recognition has been stopped and the portion of financial asset whose recognition has not been stopped

    原直接計入所有者權益的公允價值變動累計額中對應終止確認部分的金額，應當按照金融資產終止確認部分和未終止確認部分的相對公允價值，對該累計額進行分攤后確定。
  20. The sum of consideration of the portion whose recognition has been stopped, and the portion of the accumulative amount of the changes in the fair value originally recorded in the owner ' s equities which is corresponding to the portion whose recognition has been stopped ( in the event that the financial asset involved in the transfer is a financial asset available for sale )

    （二）終止確認部分的對價，與原直接計入所有者權益的公允價值變動累計額中對應終止確認部分的金額（涉及轉移的金融資產為可供出售金融資產的情形）之和。
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