assets and liabilities accounts 中文意思是什麼

assets and liabilities accounts 解釋
資產負債帳目，資產負債帳戶
  • assets : （資產）：企業所擁有的資源。
  • and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
  • liabilities : （負債）：對債權人的債務。
  • accounts : 會計部
  1. The bank shall have a first and paramount lien on all securities, deposited property and other deeds, documents and property including security boxes and their contents other than those which are book debts or otherwise constitute a security over which such a lien would require registration under the companies ordinance now or at any time hereafter standing to the credit of the custodian accounts or in the possession, or under the control, of the bank or any employee or agent of the bank for the account of the customer the " secured assets " whether by way of security, safe - keeping or otherwise as security for payment to the bank of the liabilities

    對于客戶在現時已存入或此後任何時間存入保管賬戶，或由本行或其雇員或代理人代客戶以抵押保管或其他方式控制或持有，以作為向本行支付債務之抵押保證之所有證券存放財產及其他契據文件及財產包括保險箱及其所載之物件，但屬于賬面債項或根據公司條例規定應注冊以取得留置權之財產則除外以下統稱為有擔保資產，本行將有最優先及最高權力之留置權。
  2. It should meet the following 3 requirements : being set up in line with relevant legal basis, having its full name, organization and location, and capable of taking civil liabilities ; independently possessing and using its assets and assuming its liabilities, and entitled to sign contracts with other institutions ; and making independent accounts of its profits and losses, and capable of com pili ng its own balance sheet

    它應同時具備的條件是：依法成立，有自己的名稱、組織機構和場所，能夠承擔民事責任；獨立擁有和使用資產，承擔負債，有權與其他單位簽訂合同；獨立核算盈虧，能夠編制資產負債表。
  3. Among the changes, authorized institutions have been required to disclose in their annual accounts concentration risks including geographical concentration of income, profitloss, assets, liabilities and contingent liabilities and commitments ; geographical concentration of loans and advances ; and foreign currency exposures. similar updates were incorporated into the

    修訂的范圍包括要求認可機構在年度帳目內披露其風險集中情況，包括有關收入、溢利虧損、資產、負債及或然負債與承擔的區域集中情況、貸款與墊款的區域集中資料，以及外幣風險。
  4. All the assets and liabilities of the corporation will be transferred to the authority, including its properties, documents, accounts and contractual agreements, etc

    ，土發公司的所有資產與負債，包括其財產文件帳目及合約協議等，均會移交市建局
  5. Assets and liabilities accounts

    資產及負債帳戶
  6. The joint venture company shall, in the first three months of each fiscal year, work out the statement of assets and liabilities and losses and gains accounts of the past fiscal year, and shall, after examined and signed by the auditor, submit the same to the board meeting for approval

    合資公司應在每個會計年頭三個月編制上一個會計年度的資產負債表和損益計算書，經審計師審核簽字后，提交董事會會議批準通過。
  7. In preparing the currency board accounts, all financial assets and liabilities would be marked to market

    編制貨幣發行局帳目時，所有金融資產和負債均會按市價計值。
  8. 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。
  9. Financial assets and liabilities which are traded in an active market are valued in the accounts at market value at the balance sheet date. fixed deposits, certificates of deposit, interest - bearing fiscal reserves account, placements by other statutory bodies and other borrowings are valued according to a price matrix of discounted cash flows using year end interest rates for discounting

    在活躍?場買賣的金融資產及負債均在資產負債表日期以?值入帳。定期存款、存款證、有息財政儲備帳項、其他法定組織的存款及其他借貸均已按照貼現現金流量的價格矩陣估值，並按年終利率進行貼現。
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