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carrying amount中文是什么意思

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用"carrying amount"造句"carrying amount"怎么读"carrying amount" in a sentence

中文翻译手机手机版

  • (账面金额):应付债券的账户余额(债券的票面金额)减去未摊销的折价或加上未摊销的溢价。
  • 维持费用
  • 帐面价值
  • 帐面值
  • 账面金额

例句与用法

  • The carrying amount of the bonds becomes the book value of the newly issued stock
    债券的维持费用成为重新发行的股票的帐面价值。
  • Article 20 the carrying amount of deferred income tax assets shall be reexamined on balance sheet day
    第二十条资产负债表日,企业应当对递延所得税资产的账面价值进行复核。
  • In the consolidated balance sheet , the assets and liabilities of the combined party shall be measured pursuant to their carrying amount
    合并资产负债表中被合并方的各项资产、负债,应当按其账面价值计量。
  • An increase in net carrying amount arising on revaluation of fixed assets should be credited directly to shareholders ' equity under the heading revaluation reserve
    由于固定资产重估产生的净账面总额的增加额应在重估价准备后直接记入股东权益。
  • On disposal of a previously revalued fixed asset item the difference between net disposal proceeds and the net carrying amount should be charged or credited to income
    处理以前重估的固定资产项目时的净出售收益与净账面总额的差价应当收取或记入收益。
  • Article 7 the " temporary difference " shall refer to the difference between the carrying amount of an asset or liability and its tax base
    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属于暂时性差异。
  • Article 6 the assets and liabilities that the combining party obtains in a business combination shall be measured on the basis of their carrying amount in the combined party on the combining date
    第六条合并方在企业合并中取得的资产和负债,应当按照合并日在被合并方的账面价值计量。
  • If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets , the carrying amount of the deferred income tax assets shall be written down
    如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,应当减记递延所得税资产的账面价值。
  • Article 6 the " tax base of an liability " shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period
    第六条负债的计税基础,是指负债的账面价值减去未来期间计算应纳税所得额时按照税法规定可予抵扣的金额。
  • Article 8 the term " taxable temporary difference " shall refer to temporary differences that will result in taxable amounts in the future when the carrying amount of the asset is recovered or the liability is settled
    第八条应纳税暂时性差异,是指在确定未来收回资产或清偿负债期间的应纳税所得额时,将导致产生应税金额的暂时性差异。
  • 更多例句:  1  2  3
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