revaluation account 中文意思是什麼

revaluation account 解釋
重估價戶
  • revaluation : 法定升值
  • account : n 1 計算；賬；賬目；賬戶；計算書，賬單；報告書，報表。2 說明，解釋；記事，故事。3 理由，原因。4 ...
  1. The consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of balances due to the interest - bearing fiscal reserves account which are stated in the balance sheet at the original amounts with the revaluation differences included in other liabilities

    這樣引致的資產或負債價值的改變，已反映在資產負債表內有關資產或負債帳面價值中，惟對有息財政儲備帳項的結欠仍在資產負債表內以原本價值列帳，而有關的價值重估差額則包括在其他負債這一項目內。
  2. Revaluation gains and losses are included in the income and expenditure account

    重估收益及虧損則列入收支賬目內
  3. Other liabilities comprise expenses accrued at the year end, which include interest payable on exchange fund notes and on the balances due to the fiscal reserves account, and the revaluation differences of the balances due to the interest - bearing fiscal reserves account

    其他負債包括年終應計開支，其中包括應付予外匯基金債券的利息、對財政儲備帳項的結欠的利息，以及有息財政儲備帳項的?值與票面值的差額。
  4. Revaluation gain loss account

    重估損益帳戶
  5. According to statement of standard accounting practice 17, only hk 0. 9 billion, being the revaluation loss in 2003, can be added back to the accumulated surplus. the balance hk 0. 2 billion goes into a premises revaluation reserve account. compounded

    根據會計實務準則第號，只可以將其中9億港元即年的物業重估減值撥入累計盈餘，其餘億港元須撥入物業重估儲備。
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