賬面負債 的英文怎麼說

中文拼音 [zhàngmiànfùzhài]
賬面負債 英文
book debt
  • 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...
  • 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
  • 賬面 : accounts
  • 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
  1. The court judgment can then be enforced like any other, through the sheriff ' s office, by garnishment of wages, seizure of bank account, and the debtor ' s attendance for a judgment debtor examination

    法庭對此類案件的判決則象其他類別的判決一樣被強制執行，比如通過警方，及扣押工資，凍結賬戶，全面考核負債人的負債狀況等。
  2. 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。
  3. 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。
  4. 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。
  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. 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。
  7. 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。
  8. 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
  9. 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。
  10. The text use the reference of the foreign country ' s financial evaluation theory, discuss four methods of the evaluation, and discuss the advantage and disadvantages of the methods one by one. understand the meanings of the corporation value and maximize it, understand the significance of the maximize the value of corporation which use as the financial aim, and use it to the financial decision - making

    本文通過借鑒國外財務估價理論，初步探討了企業價值評估的四種方法? ?以資產負債表為基礎的賬面價值估價法、比較估價法、加總公司發行在外的各種證券的市場價值評估法、折現現金流量估價法，並分別討論其適用性和局限性，真正理解企業價值及其最大化的含義，明確了企業價值最大化作為財務目標函數的學科意義，並運用到企業的財務決策中去。
  11. Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, with limited exceptions

    會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值，以及用以計算應課稅溢利之相應稅基之所有暫時性差距具有有限的例外情況而確認遞延稅項。
  12. Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit, with limited exceptions

    會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值之所有暫時差距，以及用以計算應稅溢利之相應稅基具有有限的例外情況而確認遞延稅項。
  13. 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。
  14. Where there is difference between the carrying amount of the assets or liabilities and its tax base, the deferred income tax assets or the deferred income tax liabilities shall be determined according to the present standards

    資產、負債的賬面價值與其計稅基礎存在差異的，應當按照本準則規定確認所產生的遞延所得稅資產或遞延所得稅負債。
  15. As for an item that has not been recognized as an asset or liability, if its tax base can be determined in light of the tax law, the difference between the tax base and its carrying amount shall also be a temporary difference

    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。
  16. The book value of the asset formed by the guarantee shall be conducted a devalue test on the balance sheet date

    因擔保形成的資產的賬面價值，應當在資產負債表日進行減值測試。
  17. According to the experiences with capital account liberalization in different countries, capital account liberalization and capital inflows surging in developing countries can promote the financial development ; meanwhile the economy in developing countries faces more and more indefinitude. the asian financial crisis in 1997, the financial turbulence in brazil and russia in 1998, the financial crisis in argentine in 2001, and the financial crises occurred in emerging market countries more frequently, seem to prove that, the stability of financial system in quite a few countries faces severe challenge, accompanying with the process of capital account liberalization. then, how could developing countries carry out the progress of capital account liberalization to ensuring the financial system stability

    對于具有相對健全的金融體系的國家來說，資本賬戶開放有助於一國金融體系效率的提高和金融體系規模的快速擴張，能夠減輕乃至消除資本管制的巨大成本，推動國內金融市場的進一步深化;但隨著資本賬戶的開放，國際資本流動帶來了巨大的負外部性，使一國宏觀經濟和金融體系中不確定性增加，將對一國銀行體系資產負債規模和結構產生負面影響，使本國金融市場更易受到波動，並且增加金融部門系統性風險，加大了金融監管的難度，這會對脆弱的金融體系形成沖擊。
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