carrying amount 中文意思是什麼
carrying amount
解釋
（賬面金額）：應付債券的賬戶余額（債券的票面金額）減去未攤銷的折價或加上未攤銷的溢價。-
The accounting standards for the impairment of assets having been officially decreed in different countries, the systematic study on it have much yet to be made. therefore, out sprouts this thesis which aims to establish an accouting system for the impairment of assets. this paper analyzes the essence of impairment from two aspects and arrives at a conclusion that the impairment of an asset is the carrying amount of an asset which may not be recoverable
本文第一部分首先從經濟學與會計學角度對資產減值的本質予以剖析，指出資產減值的本質是資產的現時經濟利益的預期低於原記賬時對利益的評估值，在會計上則體現為可收回金額低於資產歷史成本，是不同環境下對同一資產進行計量時所產生的計量差異；並剖析了資產發生減值的原因。 -
The carrying amount of the bonds becomes the book value of the newly issued stock
債券的維持費用成為重新發行的股票的帳面價值。 -
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。 -
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。 -
An increase in net carrying amount arising on revaluation of fixed assets should be credited directly to shareholders ' equity under the heading revaluation reserve
由於固定資產重估產生的凈賬面總額的增加額應在重估價準備后直接記入股東權益。 -
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。 -
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。 -
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。 -
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down
如果未來期間很可能無法獲得足夠的應納稅所得額用以抵扣遞延所得稅資產的利益，應當減記遞延所得稅資產的賬面價值。 -
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。 -
Article 8 the term " taxable temporary difference " shall refer to temporary differences that will result in taxable amounts in the future when the carrying amount of the asset is recovered or the liability is settled
第八條應納稅暫時性差異，是指在確定未來收回資產或清償負債期間的應納稅所得額時，將導致產生應稅金額的暫時性差異。 -
Article 9 the term " deductible temporary difference " shall refer to temporary differences that will result in amounts that are deductible in the future when the carrying amount of the asset is recovered or the liability is settled
第九條可抵扣暫時性差異，是指在確定未來收回資產或清償負債期間的應納稅所得額時，將導致產生可抵扣金額的暫時性差異。 -
In the effective - interest method of amortization, the market rate at the time of issuance is multiplied by the bonds ' carrying amount to determine the interest expense each period and to compute the amount of discount or premium amortization
分期償還的實際利率法，是根據發行時的市場利率乘上債券維持費用來確定每個期間的利息費用和計算折價和溢價分期償還的費用。 -
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。 -
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。 -
The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of the assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date
已確認的遞延稅項數額是按照資產和負債帳面金額的預期實現或清償方式，以結算日已生效或實際生效的稅率計量。 -
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。 -
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。 -
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。 -
The carrying amount of a deferred tax asset is reviewed at the balance sheet date and is reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow the related tax benefit to be utilised
遞延稅項資產于每個結算日之帳面值須予以審閱，如不再可能取得足夠之應課稅溢利以運用有關之稅務利益，帳面金額則予以調低。
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