賬面收入 的英文怎麼說

中文拼音 [zhàngmiànshōurù]
賬面收入 英文
book income
  • 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...
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 入 : Ⅰ動詞1 （進來或進去） enter 2 （參加） join; be admitted into; become a member of 3 （合乎） conf...
  • 賬面 : accounts
  • 收入 : 1 （收進來的錢） income; revenue; receipts; gainings; earning; gross; proceeds; takings 2 （收進...
  1. On disposal of a previously revalued fixed asset item the difference between net disposal proceeds and the net carrying amount should be charged or credited to income

    處理以前重估的固定資產項目時的凈出售收益與凈賬面總額的差價應當收取或記入收益。
  2. From the second to the fifth chapter such problems concerning state - owned property right are illustrated respectively as its definition, valuation and price fixing and capital sources of undertaking party and the disposal and use of transfer income. problems are raised with regard to the process of current property right system diversity in state - owned enterprises, such as the disagreement to the definition of state - owned property right, no standard of evaluation, imperfection of price fixing system and relative confusion of transfer income disposal and use. what ' s more, new solutions are offered : the probe into state - owned property right definition " changsha model " is confirmed positively ; two specific ways of quantification - - " the method of average growth rate of state - owned property right " and " the method of average cost of labor in market " ; the concept " present value of earnings " is applied to the property evaluation of receivable accounts, finished goods, invisible assets and so on ; the unjust in price fixing of state - owned property right can be avoided by improving property valuation methods, perfecting capital market especially property right trading market and bettering information publishing system ; as to the guarantee problem of human resources financial contribution, an original key is offered

    第一章運用產權理論對國企產權多元化改革進行經濟學分析；第二章至第五章主要圍繞國有產權的界定問題、評估問題、定價問題、承接方的資金來源問題、轉讓收入的處置運用問題分別進行闡述，指出了當前國企產權多元化過程中存在著國有產權界定不統一、評估不規范、定價機制不完善、處置運用相對混亂等諸多問題，並提出新的解決思路：肯定國有產權界定「長沙模式」的積極探索意義，提出量化職工創造剩餘價值的「國有資產平均增長率法」和「平均市場勞動成本法」 ；將「收益現值」概念運用到對應收賬款、產成品、無形資產等資產評估之中；應從完善資產評估方法、完善資本市場特別是產權交易市場和健全信息公開機制三個方面來解決國有產權定價不公問題；就人力資本出資的擔保問題提出實際債務承擔額（比例）應小於名義出資額（比例）的新思路，並認為人力資本市場上的交易價格應包括絕對出資額和相對出資額兩部分。
  3. The renminbi revaluation causes the capital cost and the incomepromotion in long - term in will change our country the economicstructure, rewill entrust with the profession different growth speed, and will cause the different profession the enterprise achievement toappear the differentiation

    人民幣升值在短期內改變行業內企業的資產、負債、收入、成本等賬面價值，通過匯兌損益的變化影響其經營業績
  4. On this basis of deep investigation in current situation of the financial business process and financial affairs informationization in swa, by the study on business process reengineering facing to enterprise informationization, according to the business characteristics and demands of every business of financial administration, this article came out the goal of business process reengineering involving accounts dealing of financial affairs and the management of selling, accounts receivable, purchasing, accounts payable, stock, salaries, fixed assets, cost in swa

    在對西南鋁財務業務流程及財務信息化現狀深入調查研究的基礎上，依據對面向企業信息化的業務流程重構作出的研究，根據西南鋁財務管理各業務的業務特點和需求，分別提出了西南鋁財務賬務處理、銷售與應收賬款、采購、應付賬款與存貨、工資、固定資產與成本各個業務流程的重構目標，並進行其業務流程重構。
  5. Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. when income method is adopted, four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase. b : net profit and net cash flow should be the majority of income volume

    其次為：企業價值評估採用成本法應從財務報表的賬面價值入手、以市場價值為調整目標、減少成本法的應用范圍；採用收益法應以前期收益現值加後期收益額遞增的分階段收益模型，收益額以凈利潤、現金凈流量為主，收益預測以企業未來發展潛力分析為前提的銷售收入預測為主導，折現率堅持不低於無風險報酬率等四項原則，系數以回歸方程的測算為主；市場法中參照物企業選取應以同行業企業為基準、擴大數據來源，注重評估比率可靠性驗證、利用多種比率的配合等。
  6. In the aspects of choice that make the price method, because of canning compare the company analysis method with can compare the bargain analysis method must have the prosperous capital market, more case example, lack domestic current the bargain of the state - owned property to say, very much the enough case example props up. and buy the market multiple analysis method analyze first public of and buy the market bargain multiple, and usually is trading the scale to ascend to take into the restrict with the industry category, for example, can be provided as analytic bargain a bargain for being limited by this front in six months, target company in the electric power profession, the scale limit in 50, 000, 000 dollars including, this kind of method and ca n ' t provide the help of high times. but the dividends usuallies convert into cash to analyze the method to get the analysis of the bonus from the target company to the value that get the target company. the above method exsits current state - owned property make price very much the localization of the different degree, the past a text tries to use value analysis method as to lends support to the method, the cash discharge converts into cash to analyze method ( the method of dcf ) as the main method, the certain state - owned property procures the price. among them, use the cash discharge converts into cash to analyze the method makes sure the income is after procuring, value analysis the method gets of result the conduct and actions manages with state - owned property the section to make the basis of the price for the state - owned property, two kinds of methods is mutually combinative, make sure the state - owned property procure the price

    以上方法對于目前國有資產的作價都存在不同程度的局限，故本文嘗試用賬面價值分析法為輔助方法，現金流量折現分析法（ dcf法）為主要方法，確定國有資產收購價格。其中，用現金流量折現分析法確定收購之後的收益，賬面價值分析法得到的結果作為與國有資產管理部門就國有資產作價的依據，兩種方法相互結合，來確定國有資產收購價格。同時論文對國有企業收購整合的模式作了積極的探索，地方電力公司投資新的水利發電項目往往同時有一部份是排灌、防洪等非經營性的，或稱為公益性的無收益項目，論文對新建項目的經營性資產與非經營性資產合理比例作了深入的探討，重慶大學碩士學位論文並建立了分析模型，對于新項目的投入資金結構進行了較為深入的分析，並建立了相應的項目融資模型。
  7. Financial assets and liabilities defined as interest bearing monetary obligations due to and from the exchange fund are valued in the accounts at market value at the balance sheet date determined on the bases set out below. 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 balances due to the fiscal reserves account which are stated in the balance sheet at the original amounts with the differences between the market values and the original amounts included in other liabilities

    資產及負債估值金融資產和負債即外匯基金需收取或支付的附息貨幣債務均在資產負債表日期按下列基礎以市值入賬，因而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項目賬面價值中，惟財政儲備賬項仍以原本價值入賬，而其市值與原本值之間的差額則包括在其他負債這一項目內。
  8. 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。
  9. The large difference in the buy and sell rates, particularly with cash, is because of the exposure of the bank to currency risk, as well as extra time devoted to handling and checking cash, and the risk of receiving counterfeit notes

    買入和賣出外匯匯率有一定差額是因為銀行必須面對貨幣風險，同時還需投入時間轉賬、核對並有可能收進偽鈔。
  10. Which is the consequence of a sugar work ; and i found by this account, that every year the income considerably encreased ; but as above, the disbursement being large, the sum at first was small : however, the old man let me see, that he was debtor to me 470 moidores of gold, besides 60 chests of sugar, and 15 double rolls of tobacco which were lost in his ship ; he having been ship - wreck d coming home to lisbon about 11 years after my leaving the place

    我和這位老朋友又連續商談了好幾天，他就把我種植園最初六年的細賬交給了我，上面有我的合股人和兩位代理人的簽字。當時交出來的都是現貨，像成捆的煙葉，成箱的糖此外，還有糖廠的一些副產品，像糖蜜酒和糖蜜等東西。從賬目中我可以看到，收入每年都有增加，但正如上面所提到的，由於開頭幾年開支較大，實際收入不大。
  11. Grants related to depreciable assets received or receivable since 1 april 2003 are presented as a deduction from the carrying amount of the relevant assets and are recognised as income over the useful lives of the assets by way of a reduced depreciation charge

    在二三年四月一日起收取或應收的可折舊資產補助金，則在有關資產的賬面值中減除，並根據該資產使用年期用減少折舊的方法確認為收入。
  12. If the post - modification terms of the debt concern any contingent sum receivable, the creditor shall not recognize the contingent sum receivable, nor he include it in the book value of the restructured debt

    修改後的債務條款中涉及或有應收金額的，債權人不應當確認或有應收金額，不得將其計入重組后債權的賬面價值。
  13. Based on cash circulation and conditions that offer credit, enterprises should as soon as possible turn book income into usable cash at a reasonable cost

    基於現金流轉和提供信用條件的考慮，企業應以合理的成本盡快把賬面上的收入變為可以直接使用的現金。
  14. Can set a few large categories or model according to company product characteristic, when making income and cost of carry forward production, sale cost from the back pay a product list, do certificate of charge to an account by this

    可以根據公司產品特點設置幾個大的類別或型號，做收入和結轉生產成本、銷售成本時後面付產品明細表，憑此做記賬憑證
  15. The cash dividend or interest on a short - term investment should be written off against the book value of the investment when received, expect for those recorded in the “ dividend receivable ” account

    （二）短期投資的現金股利或利息，應于實際收到時，沖減投資的賬面價值，但已記入「應收股利」或「應收利息」科目的現金股利或利息除外。
  16. Foreign exchange : the foreign exchange accounts are under uniform management without differentiating between the foreign exchange settling account and the special foreign exchange account ; all the foreign exchange income can be deposited into the foreign exchange account and all the payment can be made from the foreign exchange account ; the enterprises in the zone need not undergo the formalities for receipt of the exchange or cancellation after verification of the exchange paid from the foreign companies ; the enterprises in the zone need only to go through the registration formality when they borrow the foreign exchange funds from the foreign agencies

    外匯方面：區內機構的外匯賬戶，不區分外匯結算賬戶和外匯專用賬戶，實行統一管理；所有的外匯收入均可存入外匯賬戶，所有支出均可從外匯賬戶中支付；區內機構與境外的外匯往來，不需要辦理收匯、付匯核銷手續；區內機構向境外機構借用外匯資金，只需辦理登記手續。
  17. A system of central collection and payment of treasury can be established through reforming the mode of collection and payment settlement by having a tax payment balance account of non - taxable income

    在現階段，應通過改革非稅收入收繳結算方式，設立匯繳結算賬戶收取非稅收入的漸進模式，揚長避短，推進國庫集中收繳改革，從而全面實現國庫集中收付。
  18. However, the report, partly based on a survey of foreign and local banking executives, suggests that executives are becoming increasingly bearish about the prospects of making profits from their operating ventures in the short - to - medium term, though many have earned handsome paper profits from equity stakes in state - owned banks that have listed in hong kong or shanghai

    但是此報告（此報告部分基於一份對中、外銀行高管們的調查研究）指出，銀行高管們對在中短期取得贏利已經越來越不抱希望，雖然其中有很多銀行已經從購入在港、滬上市的國有銀行股權上收獲可觀的賬面贏利。
  19. Selling on credit can bring the corporations a mass of revenue in their financial statements, while the accounts receivable are not necessarily the real value. meanwhile the accounts receivable are not only engrossing lots of mobility capital, but also let a lot of cash flow out of the corporations and enlarge the difficulty of cash flowing. it will make the corporations into distress if this condition continues

    企業採取賒銷的銷售方式，雖然在賬面上能夠形成大量的收入，但是，這些應收賬款實際上能夠收回的金額由於企業內外部的各種原因要大打折扣，應收賬款不僅佔用了大量的流動資金，而且增加了企業的現金流出，加劇了企業周轉資金不足的困難，長此以往，甚至會使企業陷入困境。
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