查询词典 book value

Article 12When other terms of a debt are modified, the creditor shall recognize the fair value of the credit after the modification of other terms of the debt as the book value of the restructured debt and shall handle the book balance of the debt to be restructured and the book value of the restructured debt in accordance with Article 9 of these Standards.

第十二条修改其他债务条件的，债权人应当将修改其他债务条件后的债权的公允价值作为重组后债权的账面价值，重组债权的账面余额与重组后债权的账面价值之间的差额，比照本准则第九条的规定处理。

Following titman and wessels(1988), we do not use market to book to proxy for growth since it can be highly correlated with leverage when the latter variable is defined as the ratio of the book value of debt to the sum of the book value of debt and the market value of equity.

顺着titman 和wessels(1988)的思路，我们并不使用"市场账面比"来表示成长，是因为当"账面变量"被定义为债务的账面价值比上债务的账面值与净产值的市面值的比率时，"市场账面比"就很可能和杠杆作用相关联。

Inventory items to foreign equity investment, according to the assessment of inventory items, such as price, debit the subjects, according to the book value of inventory items, credited to "inventory items" subjects, such as by the assessment of price difference between the book value, debit or credit "investment fund" subjects; At the same time, according to the book value of inventory items, debit "balance" subjects, credited "investment fund" subjects.

以库存物品对外进行股权投资，按库存物品的评估价等，借记本科目，按库存物品账面价值，贷记"库存物品"科目，按评估价等与账面价值的差额，借记或贷记"投资基金"科目；同时，按库存物品的账面价值，借记"结余"科目，贷记"投资基金"科目。

With this method, assets are measured at their gross book value rather than at net book value in order to produce a higher ROI.

在这个标准下，资产根据其账面总值，而不是账面净值做评估，以带来更高的投资回报率

Typically banks are valued as a multiple of book value[3]. Realistically, Guangdong may have no book value or even a negative one.

一般来说，对银行的估价都是其净资产值的若干倍，而实际上广发银行的净资产值可能为零甚至为负值。

Temporary differences, is the book value of assets or liabilities of the difference between its tax base; not recognized as assets and liabilities of the project, according to tax laws can determine their tax base, the tax base and its book value of between The difference is also ...

暂时性差异，是指资产或负债的账面价值与其计税基础之间的差额；未作为资产和负债确认的项目，按照税法规定可以确定其计税基础的，该计税基础与其账面价值之间的差额也。。。

It bought prelisted shares at about 1.15 times the book value of the bank, and today shares trade at roughly 2 times book value.

美国银行以股票帐面价值约1.15倍的价格在公开发行前购买了中国建设银行的股票，而现在该股的交易价格是帐面价值的近两倍。

Following titman and wessels(1988), we do not use market to book to proxy for growth since it can be highly correlated with leverage when the latter variable is defined as the ratio of the book value of debt to the sum of the book value of debt and the market value of equity.

顺着titman 和wessels(1988)的思路，我们并不使用&市场账面比&来表示成长，是因为当&账面变量&被定义为债务的账面价值比上债务的账面值与净产值的市面值的比率时，&市场账面比&就很可能和杠杆作用相关联。

At that time, due to an immature market factors, the lack of active market, fair value is often difficult to obtain, leading enterprises in the use of these accounting criteria There is a certain arbitrariness, and thus left to the fair value of the abuse of loopholes, a profit of manipulation "Therefore, the new guidelines on the new system and operational matters dealing with the economy as much as possible by avoiding the 'fair value' pricing, according to the book value recorded." 2006 promulgated by the new accounting standards clearly require the use of fair-value model, this is not only the application of fair value measurement of financial instruments from the non-financial tools to the change, as well as for the application of fair value of a turning point - by the controversy "is used" to the "How a" turning point.

原因是由于当时要素市场不成熟，缺乏活跃的市场，公允价值往往难以获得，导致企业在运用这些会计准则时存在一定的随意性，从而也给滥用公允价值留下空子，出现人为操纵利润的情况，&因此，新准则和新制度对有关经济业务事项的处理尽可能地回避了按'公允价值'计价，而改按账面价值入账&。2006 年新颁布的会计准则明确要求采用公允价值模式，这不仅是公允价值计量的应用由金融工具向非金融工具的转变，也是对我国公允价值应用的一个转折点——由争论&是否采用&到&如何采用&的转折点。

If it transfers parts of the rights and interests of the mining area, in the light of the proportion between the fair value of the transferred rights and interests and the fair value of the retained rights and interests, it shall calculate and determine the book value of the transferred portion of rights and interests of the mining area, and the difference between the transfer income and the book value of the transferred rights and interests of the mining area shall be recorded in the profits and losses of the current period.

转让部分探明矿区权益的，按照转让权益和保留权益的公允价值比例，计算确定已转让部分矿区权益账面价值，转让所得与已转让矿区权益账面价值的差额计入当期损益。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。