current balance sheet 中文意思是什麼

current balance sheet 解釋
本期資產負債表
  • current : adj. 1. 通用的，流行的。2. 現在的，現時的，當時的。3. 流暢的；草寫的。n. 1. 水流；氣流；電流。2. 思潮，潮流；趨勢，傾向。3. 進行，過程。
  • balance : n 1 〈常作 a pair of balances〉 天平，秤。2 平衡，均衡，對稱；抵消；比較，對照，對比。3 （鐘表的...
  • sheet : n 1 〈常 pl 〉被單；褥單。2 裹屍布。3 （懺悔者穿的）白衣；懺悔服。4 一張（紙）；紙張；（尤指黃色...
  1. The balance sheet starts with the total cost of its fixed assets and any trade investments followed by a breakdown of net current assets.

    資產負債表一開頭是公司的固定資產總額和公司的投資總額，接著是凈流動資產分類。
  2. Accrual - basis, balance sheet reflects a company ' s financial conditions from inventory amount angle. income statement and profit appropriation statement reflect a company ' s financial conditions from current amoun t angle on accrual - basis. and statement of cash flows reflects factors affecting the ability of a company repay its maturity debts and its amount on cash - basis, that is to say, statement of cash flows changes profit on accrual - basis into actual profit on cash - basis ( cash or items equal to cash )

    資產負債表以權責發生制為基礎編制，從存量的角度反映企業的財務狀況和經營成果；利潤及利潤分配表則以權責發生制編制基礎，從動量的角度反映企業財務狀況經營成果變動的原因；現金流量表又以收付實現制為編制基礎，從動量的角度反映影響企業償還到期債務的能力變動的具體因素及其影響數量，即現金流量表就是把以權責發生制為基礎的利潤調節成以收付實現制確認的現實的利潤（現金及現金等價物） 。
  3. Prepare balance sheet account reconciliation ; recommend solutions to issues and improvement measures for related accounting procedures ; review current processes for re - engineering or automation opportunities ; ensure compliance with established policies and procedures ( local and corporate statutory reporting and filing requirements

    準備負債資產表賬戶調節；推薦相關會計程序問題的解決方案和改進的方法；復核最近的程序看是否有重新策劃或自動化的機會；確保政策與流程的一致性（地方與法人的有關法令的報告和編檔保存的要求） 。
  4. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  5. Article 23 the deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non - current assets and non - current liabilities in the balance sheet

    第二十三條遞延所得稅資產和遞延所得稅負債應當分別作為非流動資產和非流動負債在資產負債表中列示。
  6. Article 6 as to a equity - settled share - based payment in return for employee services, if the right cannot be exercised until the vesting period comes to an end or until the prescribed performance conditions are met, then on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the number of vested equity instruments, be included in the relevant costs or expenses and the capital reserves at the fair value of the equities instruments on the date of the grant

    第六條完成等待期內的服務或達到規定業績條件才可行權的換取職工服務的以權益結算的股份支付，在等待期內的每個資產負債表日，應當以對可行權權益工具數量的最佳估計為基礎，按照權益工具授予日的公允價值，將當期取得的服務計入相關成本或費用和資本公積。
  7. Article 12 as to a cash - settled share - based payment, if the right may not be exercised until the vesting period comes to an end or until the specified performance conditions are met, on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the information about the exercisable right, be included in the relevant costs or expenses and the corresponding liabilities at the fair value of the liability undertaken by the enterprise

    第十二條完成等待期內的服務或達到規定業績條件以後才可行權的以現金結算的股份支付，在等待期內的每個資產負債表日，應當以對可行權情況的最佳估計為基礎，按照企業承擔負債的公允價值金額，將當期取得的服務計入成本或費用和相應的負債。
  8. Since securitization is not a must for the current economy of china, we can make some transitional arrangements, such as secured transaction, quasi off - balance - sheet financing, trust financing and cross - border securitization, to pave the way for the all - round application of securitization in china in terms of securitization technique, market support and legal support

    本文認為，考慮到現階段我國對資產證券化需求不是特別迫切，我國可以先進行一些過渡性安排，為資產證券化的大規模推廣積累技術、市場、以及制度基礎。這些安排可以是表內融資、準表外融資、信託融資和跨國資產證券化。
  9. In the balance sheet, cash is listed first among the current as ? sets, because it is the most current and liquid of all assets and the banker, credit manager, or investor who studies a balance sheet critically is always interested in the total amount of cash as compared with other balance sheet items, such as accounts payable

    現金在資產負債表中位於流動資產之首，因為他流動性最強，因此銀行家，信貸管理者和投資人總是更關心資產負債表上的現金額而不是應付款項。
  10. If, on the balance sheet date, the subsequent information indicates that fair value of the current liability undertaken by the enterprise are different from the previous estimates, an adjustment shall be made and on the vesting date the estimate shall be adjusted to equal the actually exercisable right

    在資產負債表日，后續信息表明企業當期承擔債務的公允價值與以前估計不同的，應當進行調整，並在可行權日調整至實際可行權水平。
  11. Chapter 3 analyzes the characteristics and feasible processes of securitizing these two assets. based on china ' s current institutions and other circumstances, the author points out three applicable securitization modes for power enterprises : the offshore mode, the quasi - off - balance - sheet mode and the trust mode

    隨后，本文根據在我國目前的制度和環境條件下，提出了發電企業資產證券化的三種可行的模式：離岸模式、準表外模式與信託模式，並對其進行了研究。
  12. The current ratio was 2. 6 as at the balance sheet date

    年結日之流動比率為2 . 6倍。
  13. The current ratio was 2. 5 as at the balance sheet date, similar to the previous year s figure

    結算日之流動比率為2 . 5 ，與上年度之水平相若。
  14. Summary balance sheet and income expense statement shows you where you stand, and provides for comparisons with your budget on a current month or year to date basis

    同時，你也可以先將日後要付的款項記下來，付款時間一到， pmt還有自動以鬧鈴提醒你。
  15. Article 16 on the balance sheet day, the current income tax liabilities ( or assets ) incurred in the current period or prior periods shall be measured in light of the expected payable ( refundable ) amount of income taxes according to the tax law

    第十六條資產負債表日，對于當期和以前期間形成的當期所得稅負債（或資產） ，應當按照稅法規定計算的預期應交納（或返還）的所得稅金額計量。
  16. Mr cheung concluded. the group continued to maintain a healthy balance sheet. as at december 31, 2002, net current assets and current ration of the group were hk 940 million march 31, 2002 : hk 688 milion and 1. 69 march 31, 2002 : 1. 50

    集團的資產負債狀況持續保持穩健，於二零零二年十二月三十一日之流動資產凈值為九億四千萬港元二零零二年三月三十一日：六億八千八百萬港元，流動比率則為1 . 69二零零二年三月三十一日： 1 . 50 。
分享友人
分享到 Line

分享到臉書