查询词典 residual value

Article 27 Upon expiration of the assigned land, the grantee have applied for renewal, but the grantee have rejected the application according to the article 24 of the contract, the right to the use of the land and the ownership of the above-ground buildings and other attached objects thereon shall be withdrawalled by the assigner on behalf of State without compensation, but the assigner should compensate the grantee according to the residual value of the above-ground buildings and other attached objects thereon.

第二十七条土地出让期限届满，受让人提出续期申请而出让人根据本合同第二十四条之规定没有批准续期的，土地使用权由出让人代表国家无偿收回，但对于地上建筑物及其他附着物，出让人应当根据收回时地上建筑物、其他附着物的残余价值给予受让人相应补偿。

2If the call option is an out-of-the-money option, the liability formed by its continuous involvement shall be measured in accordance with the residual value of the sum of total fair value of the transferred financial asset and the fair value of the put option less the time value of the call option.

该看涨期权是价外期权的，应当按照所转移金融资产的公允价值总额和看跌期权的公允价值之和，扣除看涨期权的时间价值后的金额，计量继续涉入形成的负债。

The balance between the sums of the minimum lease receipts, the initial direct costs and the unguaranteed residual value, and the sum of their present values shall be recognized as unrealized financing income.

将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。

The term "residual value of the asset" shall refer to the fair value of the leased asset when the term of lease expires as estimated on the lease beginning date.

资产余值，是指在租赁开始日估计的租赁期届满时租赁资产的公允价值。

If the residual value is not material, it is preferable to estimate it at zero to avoid unnecessary cost of determining fair value at each balance sheet date.

如果剩余价值并不大，最好是估计在零，以避免在每个资产负债表日的公允价值确定不必要的成本。

The balance of the proceeds from the alienation or disposal of fixed assets at the current price, after the net unamortized value or the residual value of the assets is deducted, shall be entered into the profit and loss account for the current year.

转让或变价处理固定资产的收入，减除未折旧的净额或残值后的差额，列为当年度的损益。

The balance of the proceeds from the alienation or disposal of a fixed asset by an enterprise, after deduction of the net undepreciated value, or the residual value of the asset and the handling fees, shall be entered into the profit and loss ccount for the current year.

第四十四条企业转让或者变价处理固定资产的收入，减除未折旧的净额或者残值及处理费用后的差额，列为当年度的损益。

The term "unguaranteed residue value" shall refer to the residual value of the leased asset minus the guaranteed residual value of the lessor.

未担保余值，是指租赁资产余值中扣除就出租人而言的担保余值以后的资产余值。

Article 18 On the beginning date of the lease term, a lessor shall recognize the sum of the minimum lease receipts on the lease beginning date and the initial direct costs as the entering value in an account of the financing lease values receivable, and record the unguaranteed residual value at the same time.

第十八条在租赁期开始日，出租人应当将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值，同时记录未担保余值

By limiting the last year's depreciation expense in this manner, the book value of the truck at the end of the fifth year will be equal to its $2 estimated residual value.

用这种方法限制最后1年的折旧费，这辆卡车在第5年末的账面净值就能等于它的预计残值2美元。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。