負債日 的英文怎麼說

中文拼音 [fùzhàirì]
負債日 英文
indebtedness date
  • 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
  • 日 : Ⅰ名詞1 （太陽） sun 2 （白天） daytime; day 3 （一晝夜; 天） day 4 （泛指某一段時間） time 5 （日...
  • 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
  1. As of december 31, 2001, the group s gearing ratio is 0. 17 and except for the non - interest bearning convertible notes issued, the group has basically no borrowings or long - term debts

    于業績結算日，除已發行的不計息可換股票據外，集團已無任何銀行借貸及其他長期借貸，負債比率約為0
  2. As of december 31, 2001, the group s gearing ratio is 0. 17 and except for the non - interest bearning convertible notes issued, the group has basically no borrowings or long - term debts. the group s financial status is stable and healthy and has a cash balance of over hk 200 million

    于業績結算日，除已發行的不計息可換股票據外，集團已無任何銀行借貸及其他長期借貸，負債比率約為0 . 17 ，手頭現金超過兩億港元，財政狀況非常穩健。
  3. Xin ri company is experiencing ups and downs along its way of development facing high rate liabilities, high financial cost, low profit and talents scarify, however, the company takes on great vitality boasting sound marketing internet, strong marketing ability, highly effective organization and vigorous life of products

    新日鋼公司發展的道路是曲折的，公司負債率高，財務費用大，利潤率低，人才匱乏；但公司也是富有生命力的，擁有健全的市場網路，市場營銷能力強，企業組織效能較高，產品生命力旺盛。
  4. Article 20 the carrying amount of deferred income tax assets shall be reexamined on balance sheet day

    第二十條資產負債表日，企業應當對遞延所得稅資產的賬面價值進行復核。
  5. Article 6 the assets and liabilities that the combining party obtains in a business combination shall be measured on the basis of their carrying amount in the combined party on the combining date

    第六條合併方在企業合併中取得的資產和負債，應當按照合併日在被合併方的賬面價值計量。
  6. The consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of placements by other hksar government funds for which interest is payable at market - based rates, which are stated in the balance sheet at the principal amounts payable at the balance sheet date with the revaluation differences included in other liabilities

    由此引致的資產或負債價值的改變，已反映在資產負債表內有關資產或負債的帳面價值中，惟按?場利率計算利息的其他香港特區政府基金存款則在資產負債表內以資產負債表日期的本金額列示，而有關的價值重估差額則包括在「其他負債」項目內。
  7. When the cedant adjusts the balance of the unearned premium reserve of the original insurance contract on the balance sheet date, it shall adjust the amount of the receivable reinsurance unearned premium reserve accordingly

    再保險分出人應當在資產負債表日調整原保險合同未到期責任準備金余額時，相應調整應收分保未到期責任準備金余額。
  8. The hong kong monetary authority hkma announced today 28 july the unaudited consolidated balance sheet of the exchange fund as at the end of june 1999 annex 1

    香港金融管理局金管局今日月日公布外匯基金截至年月底未審計的綜合資產負債表附件。
  9. The difference between the historical cost basis of the assets and the value of the consideration paid of $ 79, 856 was treated as contributed capital in the consolidated balance sheet at december 31, 2003

    資產的歷史成本和支付補償的價值之間的差額$ 79 ， 856被當做截止到2003年12月31日綜合資產負債表中的實繳資本。
  10. Article 9 where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall, on the combining date, prepare a consolidated balance sheet, a profit statement and a cash flow statement

    第九條企業合併形成母子公司關系的，母公司應當編制合併日的合併資產負債表、合併利潤表和合併現金流量表。
  11. We have audited the accompanying consolidated balance sheet of abc ( the “ company ” ) and its subsidiaries ( collectively referred to as the “ group ” ) as of 31st december 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes

    我們審計了后附的abc股份有限公司（以下簡稱「貴公司」 ）及其子公司和合營企業（以下統稱「貴集團」 ）財務報表，包括2006年12月31日的合併及母公司資產負債表、 2006年度的合併及母公司利潤及利潤分配表、股東權益增減變動表和現金流量表以及財務報表附註。
  12. Assets and liabilities denominated in foreign currencies are translated into hong kong dollars at the rates of exchange ruling at the balance sheet date

    外幣資產及負債的折算外幣資產與負債按照資產負債表日期的匯率換算為港元。
  13. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated into hong kong dollars at exchange rates ruling at the balance sheet date

    于結算日以外幣為單位的貨幣資產及負債，按結算日匯率折算為港幣。年內的外幣交易按交易日的匯率折算為港幣。
  14. 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
  15. 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。
  16. When preparing consolidated financial statements, it shall adjust the financial statements of the subsidiary company on the basis of the fair values of the identifiable assets, liabilities and contingent liabilities determined on the acquisition date

    編制合併財務報表時，應當以購買日確定的各項可辨認資產、負債及或有負債的公允價值為基礎對子公司的財務報表進行調整。
  17. Article 13 the acquirer shall distribute the combination costs on the acquisition date, and shall, according to article 14 of the present standards, recognize all identifiable assets, liabilities and contingent liabilities it obtains from the acquiree

    第十三條購買方在購買日應當對合併成本進行分配，按照本準則第十四條的規定確認所取得的被購買方各項可辨認資產、負債及或有負債。
  18. Article 17 where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare a combined balance sheet on the acquisition date, which shall present the identifiable assets, liabilities and contingent liabilities acquired in the combination at their fair values

    第十七條企業合併形成母子公司關系的，母公司應當編制購買日的合併資產負債表，因企業合併取得的被購買方各項可辨認資產、負債及或有負債應當以公允價值列示。
  19. Article 15 where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare accounting books for future reference, which shall record the fair values of the identifiable assets, liabilities and contingent liabilities it obtains from the subsidiary company on the acquisition date

    第十五條企業合併形成母子公司關系的，母公司應當設置備查簿，記錄企業合併中取得的子公司各項可辨認資產、負債及或有負債等在購買日的公允價值。
  20. As such people have seen better days and are now going downhill with every passing year, their debts mounting and their life becoming more and more miserable, they " shudder at the thought of the future "

    這種人因為他們過去過著好日子，后來逐年下降，負債漸多，漸次過著凄涼的日子， 「瞻念前途，不寒而慄」 。
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