賬面價值 的英文怎麼說

中文拼音 [zhàngmiànjiàzhí]
賬面價值 英文
bv book value
  • 賬 : account
  • 面 : Ⅰ名詞1 （頭的前部; 臉） face 2 （物體的表面） surface; top 3 （外露的一層或正面） outside; the ri...
  • 價 : 名詞1. （價格） price 2. （價值） value 3. [化學] （化合價） valence
  • 賬面 : accounts
  1. Investment banks are mostly measured on their price - to - book value

    投資銀行通常經由賬面價值來衡量。
  2. The application of the fair value and the book value in the accounting standards

    公允價值和賬面價值在會計準則中的運用
  3. For example, enterprise manage state and result can not be reflected if account deal is illusive and the precision of reclaimable creditor ' s rights ; account face value of capital asserts fall away new value ; stock value differ from current value ; cost charge is inconsistent with profit and so on

    諸如： 「壞賬準備」的賬務處理和可收回的債權精確度較低，從而不澎碩士學位論文卜認s飛』 lr 』 s飛， }任s生s能如實地反映企業經營狀況成果;固定資產賬面價值與重置價值嚴重背離;存貨的價值與現值不一致;成本費用和利潤不實等。
  4. The experience of the banking sector as a whole was however less favourable as branches and subsidiaries of foreign banks marked down the value of holdings of regional debt securities and increased their provisions against loans to regional borrowers

    可是，整體銀行業形勢卻較遜色，原因是外資銀行分行及附屬公司均須為所持亞洲債券減記賬面價值，以及為亞洲區內貸款增撥準備金。
  5. A group of methods for achieving periodic reductions in the book value of fixed assets that make larger reductions in the early periods and progressively smaller reductions in later periods

    使固定資產賬面價值周期性減少的一系列方法，這種折舊方法所計算的折舊費在期初時較大，然後逐漸變少。
  6. 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。
  7. In the consolidated balance sheet, the assets and liabilities of the combined party shall be measured pursuant to their carrying amount

    合併資產負債表中被合併方的各項資產、負債，應當按其賬面價值計量。
  8. Article 7 the " temporary difference " shall refer to the difference between the carrying amount of an asset or liability and its tax base

    未作為資產和負債確認的項目，按照稅法規定可以確定其計稅基礎的，該計稅基礎與其賬面價值之間的差額也屬于暫時性差異。
  9. 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。
  10. If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down

    如果未來期間很可能無法獲得足夠的應納稅所得額用以抵扣遞延所得稅資產的利益，應當減記遞延所得稅資產的賬面價值。
  11. Article 6 the " tax base of an liability " shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period

    第六條負債的計稅基礎，是指負債的賬面價值減去未來期間計算應納稅所得額時按照稅法規定可予抵扣的金額。
  12. Article 2 the term " impairment of assets " refers to that the recoverable amount of assets is lower than its carrying value

    第二條資產減值，是指資產的可收回金額低於其賬面價值。
  13. Article 19 the basis for the determination of the carrying value of an asset group shall be the same as that for the determination of the recoverable amount

    第十九條資產組賬面價值的確定基礎應當與其可收回金額的確定方式相一致。
  14. Article 23 in case no economic benefit is expected to be brought by some intangible assets to the enterprise, the carrying value of the intangible assets shall be written off

    第二十三條無形資產預期不能為企業帶來經濟利益的，應當將該無形資產的賬面價值予以轉銷。
  15. A conspicuous character of the assets of the headquarters is that it is difficult to generate independent cash inflow when it is separated from other assets or asset group and difficult to attribute its carrying value completely to a certain group

    總部資產的顯著特徵是難以脫離其他資產或者資產組產生獨立的現金流入，而且其賬面價值難以完全歸屬于某一資產組。
  16. Article 7 when either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset

    第七條資產的公允價值減去處置費用后的凈額與資產預計未來現金流量的現值，只要有一項超過了資產的賬面價值，就表明資產沒有發生減值，不需再估計另一項金額。
  17. Instead he looks for stocks trading at below - market multiples of per - share earnings, cash flow, book value, or dividend yield

    反而，他期待股市交易以低於市場的倍數的利潤為每股收益，現金流量，賬面價值，或股息收益。
  18. For the relevant option exercise, the difference between the book value of the liability formed by its continuous involvement and the exercise price of option shall, when exercising the option, be recorded in the profits and losses of the current period

    相關期權行權的，應當在行權時，將繼續涉入形成負債的賬面價值與行權價格之間的差額計入當期損益。
  19. The gain or loss of the hedged item resulting from the hedged risk shall be recorded in the profits and losses of the current period and the book value of the hedged item shall be adjusted at the same time

    （二）被套期項目因被套期風險形成的利得或損失應當計入當期損益，同時調整被套期項目的賬面價值。
  20. There are various value definitions, such as book value, market value, fair market value, internal value, liquidating value

    公司價值存在著賬面價值、市場價值、公允市場價值、內在價值、清算價值等不同形式的價值定義。
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