asset item 中文意思是什麼
asset item
解釋
資產項目-
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。 -
Item expect and its total investment : the item total investment shall be about 30 million yuan. including 18 million yuan of fixed asset and 12 million yuan of floating capital
四、項目預計投資總額：該項目總投資約3000萬元。其中，固定資產投資1800萬元，流動資金1200萬元。 -
The said provision shall also be applicable if the hedged item is an inventory of which the subsequent measurement will be made at its cost and realizable net value, whichever is lower, or a financial asset of which the subsequent value will be made at the amortized cost, or a financial asset available for sale
被套期項目為按成本與可變現凈值孰低進行后續計量的存貨、按攤余成本進行后續計量的金融資產或可供出售金融資產的，也應當按此規定處理。 -
Article 14 an enterprise may designate all of the cash flows of a financial asset or financial liability as a hedged item
第十四條企業可以將金融資產或金融負債現金流量的全部指定為被套期項目。 -
If the hedged item is an asset within the re - pricing period, it shall be presented as a separate item under the assets item ( presenting behind the financial assets ) of the balance sheet, and shall be written off after the termination of recognition
（二）被套期項目在重新定價期間內是負債的，在資產負債表中負債項下單列項目反映（列在金融負債后） ，待終止確認時轉銷。 -
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。 -
The net amount shown in the books or in the accounts for any asset, liability or owners equity item
在帳簿或任何資產、負債或業主權益項目的帳戶中顯示出來的凈值。 -
Article 13 in the matter of a hedging in fair value of the interest rate risk of a portfolio of financial assets or financial liabilities, an asset or liability denominated in a certain currency ( such as rmb, us dollar or euro dollar ) may be designated as a hedged item
第十三條在金融資產或金融負債組合的利率風險公允價值套期中，可以將某貨幣金額（如人民幣、美元或歐元金額）的資產或負債指定為被套期項目。 -
Article 25 if a hedged item is an unrecognized firm commitment, the accumulative amount of the changes in the fair value of the firm commitment resulting from the hedged risk shall be recognized as an asset or liability and the related gain or loss shall be included into the profits and losses of the current period
第二十五條被套期項目為尚未確認的確定承諾的，該確定承諾因被套期風險引起的公允價值變動累計額應當確認為一項資產或負債，相關的利得或損失應當計入當期損益。 -
However, if only a portion of the cash flows of a financial asset or financial liability is designated as a hedged item, the designated portion shall be less than the total amount of the cash flows of the financial asset or financial liability
但金融資產或金融負債現金流量的一部分被指定為被套期項目的，被指定部分的現金流量應當少於該金融資產或金融負債現金流量總額。
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