general average account 中文意思是什麼
general average account
解釋
共同海損保證金帳戶-
Expenditure incurred by the parties to the adventure on account of salvage, whether under contract or otherwise, shall be allowed in general average to the extent that the salvage operations were undertaken for the purpose of preserving from peril the property involved in the common maritime adventure
航程中各有關方所支付的救助費用，不論救助是否根據契約進行，都應認入共同海損，但以使在同一航程中的財產脫離危險而進行的救助為限。 -
Interest shall be allowed on expenditure, sacrifices and allowances in general average at the rate of 7 per cent. per annum, until three months after the date of issue of the general average adjustment, due allowance being made for any payment on account by the contributory interests or from the general average deposit fund
對于共同海損費用、犧牲和受補償項目，應給予年利率百分之七的利息，計算至共同海損理算書發出日後三個月之日止；對由各分攤方預付或從共同海損保證金內先行撥付的一切款，也應給予利息。 -
Where cash deposits have been collected in respect of cargo ' s liability for general average, salvage or special charges such deposits shall be paid without any delay into a special account in the joint names of a representative nominated on behalf of the shipowner and a representative nominated on behalf of the depositors in a bank to be approved by both
如果就貨物應負擔的共同海損、救助或特殊費用收取了保證金，此項保證金應以船舶所有人和保證金交付者所分別指定的代表的聯合名義，立即存入經雙方認可的銀行的特別帳戶。 -
There is two things important on calculating eva. firstly it need to estimate the cost of the equity, then get the wacc ( weighted average cost of capital ) and the cost of the capital invested. secondly, some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated comprehensively
計算eva ，需要估算權益的成本，並由此計算出加權平均資本成本，最終確定資本投入的成本，另外，現有的通用會計準則扭曲了大量的價值創造活動，因而在計算eva時，也需要根據企業實際，對經營結果有重要影響的會計科目進行調整，以確保最終的eva能夠全面反映企業的經營效果。
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