負債準備 的英文怎麼說

中文拼音 [fùzhàizhǔnbèi]
負債準備 英文
liability reserve
  • 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
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 備 : Ⅰ動詞1 （具備; 具有） have; be equipped with 2 （準備） prepare; provide with; get ready 3 （防備...
  • 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
  1. Prepare balance sheet account reconciliation ; recommend solutions to issues and improvement measures for related accounting procedures ; review current processes for re - engineering or automation opportunities ; ensure compliance with established policies and procedures ( local and corporate statutory reporting and filing requirements

    準備負債資產表賬戶調節；推薦相關會計程序問題的解決方案和改進的方法；復核最近的程序看是否有重新策劃或自動化的機會；確保政策與流程的一致性（地方與法人的有關法令的報告和編檔保存的要求） 。
  2. Indeed, he cited plans to prop up bank balance sheets by using some of china ' s 650bn ( & pound ; 343bn ) in foreign currency reserves, itself the result of bulk - buying us government bonds to help keep the yuan down

    確實，李勇舉例說，中國政府準備動用它6500億美元（ 3430億英鎊）的外匯儲備的一部分，以平衡（中國國有）銀行的資產負債表。
  3. 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。
  4. 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。
  5. Combined with a maturity mismatch on the bank ’ s balance sheet, this give rise to a bank capital channel by which monetary policy affects bank lending through its impact on bank capital. in the third part, bank level empirical data in china are investigated

    銀行信貸渠道分為資產負債表渠道和銀行貸款渠道，其中緊縮貨幣政策下，銀行貸款渠道的傳導路徑是緊縮性貨幣政策（改變銀行準備金）銀行貸款利率投資需求產出gdp ，反之則相反。
  6. Statistical data such as income statements, balance sheets and loan statistics are prepared and approved for release by the office of the controller

    統計資料如營業收入報表、資產負債表、貸款統計等資料準備及核淮后統一由財務長發布消息。
  7. The main content of the thesis including four chapters : chapter one is liability and reserve of an insurance of life

    論文各章的主要內容:第一章壽險公司的負債與責任準備金。
  8. Because of this, this chapter defines liability, reserve, and life insurance reserve. and following, the

    因此，本文第一章對壽險公司負債、準備金、責任準備金進行了界定，通過對概念的辨
  9. Life insurance reserve is accumulated by insurance premium in order to perform insurance obligation unperformed, and is one kind of insurance fund in special money form, which is distilled for payment in future

    它是保險人已收保費的積累，是保險人為未來可能發生的賠償或給付所提存的一種專項貨幣形態的保險基金。壽險責任準備金本質上是保險人對被保險人或受益人的負債。
  10. As future development trend of asset - liabilities - managemen ( talm ) technology of insurance company, dfa can not only be competent for comprehensive and holistic forecasting task of insurance company ’ s operation and financial status, but also can help national insurance industry build the most preliminary, and probably the most effective financial risk forewarning system, by dynamically scrutinizing assets and liabilities conditions changes of insurance company

    而從保險公司經營管理的角度來說， 「動態財務分析」方法則絕非僅只是靜態地考察資產負債表的某項部分（如負債中的準備金） ，而是在較廣泛的區間內監控保險公司的整體財務狀況，並在不確定和變化的市場環境下考察保險企業的財富變化。
  11. Commercial banks are the high - indebted firms, and most of the funds for loans are from the depositors. when crises arise, the banks do not have the right to request borrowers returning the borrowed funds before the expiration, but withdrawing deposits at any time is the depositors ’ right. so there can be no adequate preparation by banks to deal with bank embarrassment, commercial banks will burst - up in the short term

    商業銀行屬于高負債企業，而且用於貸款的資金大部分來源於存款人，當危機出現時，銀行沒有權利要求借款人在到期之前退還所借資金，但是存款人卻有權利在任何時間提取存款，這樣就有能造成銀行沒有足夠的準備用於應付擠兌，導致商業銀行在短期內破產。
  12. Our enterprise accounting standard ( the standard ) - contingencies is related to two international accounting standards but is only closely to the international accounting standard 37th - provisions, contingent liabilities and contingent assets ( ias37 )

    摘要我國《企業會計準則或有事項》與兩項國際會計準則有關，但主要與《國際會計準則第37號準備、或有負債和或有資產》關系密切。
  13. Other things being equal, an increase in the deposit reserve requirement ratio, which is measured as a percentage of deposit liabilities and used partly for the supervisory purpose of ensuring that deposit - taking institutions have liquid funds to repay depositors if necessary, has a restraining effect on the ability of deposit - taking institutions to create credit

    存款準備金率是以存款負債的百分比來計算，在一定程度上亦可作為一項監管手段，以確保存款類機構有足夠的流動資金以應付存戶提款。假設其他條件不變，上調法定存款準備金率有助抑制存款類金融機構創造信貸的能力。
  14. Then, based on the summarization and evaluation of the fruits and shortage other scholars made, this paper brings forward the research hypotheses. on the base of fully understanding of various research models of value relevance, this paper chooses the feltham - ohlson model and the balance sheet model as the basic mod els and adjusts the two models to test the value relevance of accounting data of listed a share corporations in china. the research result shows : ( 1 ) in the period from 1996 to 2001 the value relevance of accounting information in china is falling with the implementation and changing of every financial accounting standard ; ( 2 ) when testing listed corporations suffering loss the feltham - ohlson model is invalid ; ( 3 ) compared with 2000, the accounting data of 2001 is n ' t more conservative but more aggressive ; and ( 4 ) this paper ca n ' t judge whether the book value of corporation assets after computing the asset reduction required by " accounting regulation of corporations " is closer to that before computing, and it needs further researching

    在對各種價值相關研究模型充分理解的基礎上，本文有針對性地選擇feltham - ohlson模型和資產負債表模型作為研究的基本模型，並根據所研究的具體問題對模型進行了修正，用以檢驗我國a股上市公司會計數據的價值相關性，研究結論如下： 1 、 1996 2001年我國會計信息的價值相關性沒有隨各項具體會計準則的頒布和變更逐年提高，反而逐年降低； 2 、 feltham - ohlson模型在檢驗虧損上市公司時失效，這可能是我國資本市場中特有因素造成的； 3 、與2000年相比， 2001年會計數據不但沒有更謹慎，反而更「激進」 ； 4 、本文檢驗結果無法判斷計提《企業會計制度》新要求的四項資產減值準備后計算出的企業資產帳面價值是否比未計提資產減值準備計算出的資產帳面價值更接近企業真實的經濟價值，有待今後做進一步的研究。
  15. The provision for bad debts should be accounted for separately and accounts receivable should be stated be stated net of the provision for bad debts in the balance sheet

    壞賬準備應當單獨核算，在資產負債表中應收款項按照減去已的壞賬準備的凈額反映。
  16. Article 28 financial institutions handling foreign exchange businesses shall pay reserve funds for foreign exchange bank savings deposits in line with relevant state regulations, abide by stipulations on the management of foreign exchange asset - liability ratios, and establish bad debts reserves

    第二十八條金融機構經營外匯業務，應當按照國家有關規定交存外匯存款準備金，遵守外匯資產負債比例管理的規定，並建立呆帳準備金。
  17. Non - performing loans npls, for example, are invariably an item on the balance sheets of all banks

    每家銀行的資產負債表上總會有不良貸款這個項目，亦會有呆壞帳準備金。
  18. Other liabilities include placements by banks and other financial institutions, placements by hong kong statutory bodies, interest payable on exchange fund notes and placements by other hksar government funds, revaluation losses on off - balance sheet items which are marked to market, other accrued expenses and provisions and the revaluation differences of placements by other hksar government funds for which interest is payable at market - based rates

    其他負債包括銀行及其他金融機構存款、香港法定組織存款、外匯基金債券及其他香港特區政府基金存款的應付利息、按?值記帳的資產負債表外項目的重估虧損、其他應計開支及準備金，以及按?場利率計算利息的其他香港特區政府基金存款的重估差額。
  19. Article 29 financial institutions undertaking foreign exchange operations shall be subject to the reserve requirement for foreign exchange in accordance with the relevant government regulations, comply with the regulations on asset and liability ratios concerning their foreign exchange operations and set aside provisioning reserves

    第二十九條金融機構經營外匯業務，應當按照國家有關規定交存外匯存款準備金，遵守外匯資產負債比例管理的規定，並建立呆帳準備金。
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