capitalized rate 中文意思是什麼
capitalized rate
解釋
資本核算率- capitalized : 大寫的
- rate : n 1 比率，率；速度，進度；程度；（鐘的快慢）差率。2 價格；行市，行情；估價，評價；費，費用，運費...
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In addition, although bea aud capital guaranteed coupon fund and bea nzd capital guaranteed coupon fund are denominated in aud and nzd respectively, the performance of each of the sub - funds is not linked to the performance of the australian market or the new zealand market ; and usdhkd based investors are exposed to the fluctuations in the respective usdhkdaud or usdhkdnzd exchange rate. for further details of the guarantee and the definitions of specific words in capitalized form used herein, please refer to the explanatory memorandum of each of the sub - funds
另外，雖然東亞銀行（澳元）保本派息基金及東亞銀行（紐元）保本派息基金分別以澳元及紐元為貨幣單位，惟每個成份基金的表現並非與澳洲市場或紐西蘭市場的表現掛鉤；而以美元或港元進行投資的投資者需承受美元港元澳元或美元港元紐元的匯率風險。 -
Where a general borrowing is used for the acquisition and construction or production of assets eligible for capitalization, the enterprise shall calculate and determine the to - be - capitalized amount of interests on the general borrowing by multiplying the weighted average asset disbursement of the part of the accumulative asset disbursements minus the general borrowing by the capitalization rate of the general borrowing used
（二）為購建或者生產符合資本化條件的資產而佔用了一般借款的，企業應當根據累計資產支出超過專門借款部分的資產支出加權平均數乘以所佔用一般借款的資本化率，計算確定一般借款應予資本化的利息金額。
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