investee 中文意思是什麼
investee
解釋
接受投資者-
Board representation on behalf of aidec in investee companies
代表公司擔任所投資企業的董事職位。 -
The shares of those investee companies will rise each time he made announcements of his investment
每當他宣布要投資哪家公司時，被投資公司的股票每次都會上漲。 -
Where the actual payments of the investments in shares include dividends declared by the investee company, that portion of the dividend should be accounted for as a temporary payment and disclosed under other receivable in the books of the investing company
股票投資實際支付的款項中有已發放未支出的股利的，應將這部分股利作為暫付款項，通過其他應收款帳戶核算。 -
Investment income of a non - investment company, engaged in short - term or long - term investments, including dividends received under cost method and income recognized under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period income
凡非以投資為業之公司，因從事短期及長期投資，依成本法取得之股利收入，及依權益法按持股比例認列之被投資公司本期盈餘等投資收益屬之。 -
Investment loss of a non - investment company, engaged in short - term or long - term investments, including unrealized loss on investments based on the lower of cost - or - market method, and loss recognized when making long - term investments, under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period net losses
凡非以投資為業之公司，因從事短期及長期投資，在按成本與市價孰低法評價時所認列之未實現跌價損失，或從事長期投資，在依權益法按持股比例認列被投資公司本期虧損時所認列之投資損失屬之。 -
Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method
了解在權益法下收到的股利與被投資方收入對投資方的財務報表的影響。 -
Understand that the accounting method used for acquisitions depends on the extent to which the investor exerts influence over the investee
理解用於收（並）購的會計方法，以及它們根據收購方對被收購方的投資比重有所不同。 -
The marketable securities purchased, which can be converted into cash anytime, and which is not intended to control the investee or to establish close business relationship with the investee
指購入具公開市場，隨時可變現，且不以控制被投資公司或與其建立密切業務關系為目的之有價證券。
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