負債及凈值 的英文怎麼說
中文拼音 [fùzhàijíjìngzhí]
負債及凈值
英文
liability and net worth- 負 : Ⅰ名詞1 （負擔） burden; load 2 （虧損） loss 3 （失敗） defeat Ⅱ動詞1 [書面語] （背） carry on th...
- 債 : 名詞（欠別人的錢） debt; loan
- 及 : Ⅰ動詞1 （達到） reach; come up to 2 （夠得上; 比得上） can compare with; be comparable; be up to ...
- 凈 : Ⅰ形容詞1 （清潔; 干凈） clean 2 （凈盡;沒有剩餘） empty; hollow; bare 3 （純） net Ⅱ動詞（使干凈;...
- 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
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Article 14 the " fair value of the identifiable net assets of the acquiree " refers to the balance of the fair value of the identifiable assets acquired from the acquiree in a business combination minus the fair value of the liabilities and contingent liabilities
第十四條被購買方可辨認凈資產公允價值，是指合併中取得的被購買方可辨認資產的公允價值減去負債及或有負債公允價值后的余額。Where the purchaser is required to bear a liability ( such as environment resumption liability, etc. ) when an asset group is disposed of, the amount of liability has been recognized and has been recorded in the carrying value of the relevant assets, and the enterprise can only obtain the net amount of the unitary fair value of the assets and liability aforesaid minus the disposal expenses, the amount of liability that has been recognized shall be deducted from the liability when determining the carrying value and the current value of expected future cash flow of the asset group, so as to compare the carrying value with the recoverable amount of the asset group
資產組在處置時如要求購買者承擔一項負債（如環境恢復負債等） 、該負債金額已經確認並計入相關資產賬面價值，而且企業只能取得包括上述資產和負債在內的單一公允價值減去處置費用后的凈額的，為了比較資產組的賬面價值和可收回金額，在確定資產組的賬面價值及其預計未來現金流量的現值時，應當將已確認的負債金額從中扣除。
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