long-term equity investment 中文意思是什麼

long-term equity investment 解釋
長期股權投資
  • long : n 朗〈姓氏〉。vi 渴想，極想，渴望 （for 〈古語〉 after to do）。adj （longer longest ）1 長，長的...
  • term : n 1 期限，期間。2 學期，任期；（支付）結算期；【法律】開庭期，（權利的）有效期間；定期租借（地產...
  • equity : n 1 公平，公正。2 【法律】衡平法〈指補充成文法或普通法的公平原則，必要時以糾正用法不公〉；衡平法...
  • investment : n. 1. 投資；投資額；（時間、資本等的）投入；投入資金的東西。2. 授職（儀式）；授權。3. 包圍，封鎖。4. 覆蓋。
  1. 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。
  2. 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。
  3. The hkma and exchange fund investment limited ( efil ) announce that, with effect from january 2003, the management of the exchange fund s long - term hong kong equity portfolio will be transferred from efil to the hkma

    金管局及外匯基金投資有限公司（投資公司）宣布，由2003年1月開始，管理外匯基金港股長期投資組合的工作會由投資公司移交予金管局。
  4. Article 21 a long - term investment is an investment other than a short - term investment, including equity interests of different classes that are purposely held for more than one year ( exclusive ), bonds that are not realizable or not readily realizable, long - term debt investments and other long - term investments

    第二十一條長期投資，是指除短期投資以外的投資，包括持有時間準備超過1年（不含1年）的各種股權性質的投資、不能變現或不準備隨時變現的債券、長期債權投資和其他長期投資。
  5. The japan equity fund is a unitised equity fund of the scheme which is designed to provide medium to long term capital growth for members who hold a longer term investment view and who are prepared to accept significant fluctuations in the value of their investments in order to achieve long term returns

    日本股票基金是本計劃的一個單位化的股票基金。如果成員放眼于較長線的投資，又願意承擔投資價值出現較大波動的風險以達至長期回報，則日本股票基金的設計正好切合他們的要求，能為他們提供中期至長期資本收益增長。
  6. The european equity fund is a unitised equity fund of the scheme which seeks to achieve medium to long term capital growth for members who hold a longer term investment view and who are prepared to accept fluctuations in the value of their investments in order to achieve long term returns

    歐洲股票基金是本計劃的一個單位化的股票基金。如果成員放眼于較長線的投資，又願意承擔投資價值出現波動的風險以達至長期回報，則歐洲股票基金的設計正好切合他們的要求，能為他們提供中期至長期資本收益增長。
  7. The pacific asia equity fund is a unitised equity fund of the scheme which is designed to provide medium to long term capital growth for members who hold a long term investment view and who are prepared to accept significant fluctuations in the value of their investments in order to achieve long term returns

    亞太股票基金是本計劃的一個單位化的股票基金。如果成員放眼于長線的投資，又願意承擔投資價值出現較大波動的風險以達至長期回報，則亞太股票基金的設計正好切合他們的要求，能為他們提供中期至長期資本收益增長。
  8. The international equity fund is a unitised equity fund aiming to provide medium to long term capital growth for members who hold a longer term investment view and who are prepared to accept fluctuations in the value of their investments in order to achieve long term returns

    國際股票基金是本計劃的一個單位化的股票基金。如果成員放眼于較長線的投資，又願意承擔投資價值出現波動的風險以達至長期回報，則國際股票基金的設計正好切合他們的要求，能為他們提供中期至長期資本收益增長。
  9. The north american equity fund is a unitised equity fund of the scheme aiming to provide medium to long term capital growth for members who hold a long term investment view and who are prepared to accept fluctuations in the value of their investments in order to achieve long term returns

    北美股票基金是本計劃的一個單位化的股票基金。如果成員放眼于長線的投資，又願意承擔投資價值出現波動的風險以達至長期回報，則北美股票基金的設計正好切合他們的要求，能為他們提供中期至長期資本收益增長。
  10. The china value fund is a unitised equity fund of the scheme which is designed to provide medium to long term capital growth for members who hold a longer term investment view and who are prepared to accept significant fluctuations in the value of their investments in order to achieve long term returns

    中華威力基金是本計劃的一個單位化的股票基金。如果成員放眼于較長線的投資，又願意承擔投資價值出現較大波動的風險以達至長期回報，則中華威力基金的設計正好切合他們的要求，能為他們提供中期至長期資本收益增長。
  11. The hong kong equity fund is a unitised equity fund of the scheme which is designed to provide medium to long term capital growth for members who hold a longer term investment view and who are prepared to accept significant fluctuations in the value of their investments in order to achieve long term returns

    香港股票基金是本計劃的一個單位化的股票基金。如果成員放眼于較長線的投資，又願意承擔投資價值出現較大波動的風險以達至長期回報，則香港股票基金的設計正好切合他們的要求，能為他們提供中至長期資本收益增長。
  12. The second issue that the board considered today relates to the appointment of external managers to assist efil in the management of the exchange fund s long term hong kong equity investment portfolio

    除上述有關股票出售事宜外，董事局今日討論的第二件事項，是關于委任外聘投資經理，以協助投資公司管理外匯基金長期持有的香港股票組合。
  13. Long - term equity investment

    長期股權投資
  14. Article 7the price of a long - term equity investment measured by employing the cost method shall be included at its initial investment cost

    第七條採用成本法核算的長期股權投資應當按照初始投資成本計價。
  15. We believe that this is a good, long - term investment, but the requirement to hold it regardless does constrain our ability to limit the effect of short - term fluctuations in hong kong equity on the investment performance of the exchange fund

    我們相信這是一項有利的長期投資，但這項規定始終局限了我們控制港股短期波動對外匯基金投資表現的影響的能力。
  16. The balance of the exchange fund assets that constitute the investment portfolio is invested in oecd bond and equity markets to preserve the value and long - term purchasing power of these assets

    外匯基金其餘的資產則撥作投資組合，投資于經合組織債券及股票市場，以保障資產的價值及長期購買力。
  17. The fund aims to provide investors with long term capital growth through investment mainly in the listed equities and equity related securities including warrants and convertible securities of companies operating principally in hong kong, or linked either directly or indirectly to the hong kong economy

    中銀香港香港股票基金是旨在透過投資于主要在香港經營或者是直接或間接與香港經濟有關的公司之上市股票及與股票相關的證券（包括認股權證及可換股證券） ，從而為投資者提供長期資本增長。
  18. This paper introduces two methods for accounting the long - term stock investment, and by using the actual examples, illustrates the conversion entry and relevant accounting treatment in the transformation from the cost method to the equity method

    介紹了長期股權投資核算的兩種方法，並以實例說明了成本法轉權益法時的轉換分錄和相關賬務處理。
  19. Article 8a long - term equity investment of the investing enterprise that does joint control or significant influences over the invested entity shall, in accordance with articles 9 through 13 of these standards, be measured by employing the equity method

    第八條投資企業對被投資單位具有共同控制或重大影響的長期股權投資，應當按照本準則第九條至第十三條規定，採用權益法核算。
  20. Article 11an investing enterprise shall recognize the net losses of the invested enterprise until the book value of the long - term equity investment and other long - term rights and interests which substantially form. the net investment made to the invested entity are reduced to zero, unless the investing enterprise has the obligation to undertake extra losses

    第十一條投資企業確認被投資單位發生的凈虧損，應當以長期股權投資的賬面價值以及其他實質上構成對被投資單位凈投資的長期權益減記至零為限，投資企業負有承擔額外損失義務的除外。
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