on-balance sheet items 中文意思是什麼
on-balance sheet items
解釋
表內業務-
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） 。 -
With regard to a fair value hedging of interest rate risk portfolio, the relevant items separately presented in the balance sheet shall, during the period from the adjustment date to the relevant date on which the re - pricing period ends, be amortized based on the effective interest rate re - calculated on the adjustment date
對利率風險組合的公允價值套期，在資產負債表中單列的相關項目，也應當按照調整日重新計算的實際利率在調整日至相關的重新定價期間結束日的期間內攤銷。 -
The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date
（一）外幣貨幣性項目，採用資產負債表日即期匯率折算。 -
It shall restate the balance sheet items by adopting the general price index, restate the items of the profit statement by adopting the changes of the general price index, and then translate them at the spot exchange rate on the recent balance sheet date
對資產負債表項目運用一般物價指數予以重述，對利潤表項目運用一般物價指數變動予以重述，再按照最近資產負債表日的即期匯率進行折算。 -
Other liabilities include placements by banks and other financial institutions, placements by hong kong statutory bodies, interest payable on exchange fund notes and placements by other hksar government funds, revaluation losses on off - balance sheet items which are marked to market, other accrued expenses and provisions and the revaluation differences of placements by other hksar government funds for which interest is payable at market - based rates
其他負債包括銀行及其他金融機構存款、香港法定組織存款、外匯基金債券及其他香港特區政府基金存款的應付利息、按?值記帳的資產負債表外項目的重估虧損、其他應計開支及準備金，以及按?場利率計算利息的其他香港特區政府基金存款的重估差額。 -
Subsequently, with the preceding analysis and method, the text provides a mathematics model for the complicated problem of the loan decision on the basis of the dynamic rule of the items in the balance sheet, the interest rate and the asset quality
然後利用上述的分析過程和數據處理方法，根據資產負債表科目和貸款質量的變化規律，對這樣一個復雜的貸款決策問題建立數學模型。並討論了模型的特點和應用時的注意事項。
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