| 单词 | 公允值 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 公允值 verb —fair value vSee also:公允 adj—fair adj 公允—equitable 允 adj—fair adj 允—allow
|
本 集 團 對 一 項 安 排 中 的 會 計 單 位 的 [...] 評 估，及 ╱ 或 本 集 團 確 立 公 允 值 的 能 力，可 能 重 大 改 變 確 [...]認 收 入 的 時 間。 zte.com.cn | Changes to the Group’s assessment of the accounting [...] units in an arrangement and/or its ability [...] to establish fair values could significantly [...]change the timing of revenue recognition. wwwen.zte.com.cn |
倘 若 資 助 與 一 項 資 產 有 關，資 助之公允值會記 入其他應收賬或其他長期應收賬，並按有關資產之估計可使用年期每年等額在損益表入賬。 zte.com.cn | Where the grant relates to [...] an asset, the fair value is credited to other [...]payables or other long-term payable accounts and [...]is released to the income statement over the expected useful life of the relevant asset by equal annual instalments. wwwen.zte.com.cn |
現金及現金等價物以及已抵押銀行 存款的賬面值與其公允值相若。 cre8ir.com | The carrying amounts of cash and cash equivalents and pledged bank [...] deposits approximate their fair value. cre8ir.com |
公允值變動 於收益表記賬，作為其他收入 之估值收益或虧損。 cre8ir.com | Changes in fair values are recorded in the income [...] statement as part of a valuation gain or loss in other income. cre8ir.com |
金融資產初步確認時，乃按公允值計 量，而對於並非 以 公允值 計 量且變動計入 收益表的投資，則另加直接歸屬的交易成本。 wqfz.com | When financial assets are recognised [...] initially, they are [...] measured at fair value plus transaction costs, except in the case of financial assets recorded at fair value through profit [...]or loss. wqfz.com |
當該撥款與資產有關時，公允值乃記 錄於遞延收入賬目中，並在有關資產預計使用年限內以相等金額於每年分期計入收益表。 wqfz.com | Where the grant relates to [...] an asset, the fair value is credited to a deferred [...]income account and is released to profit or [...]loss over the expected useful life of the relevant asset by equal annual instalments. wqfz.com |
倘本集團失去某間附屬公司之控制權，則該交易將列作出售該附屬公司之全部權 益，而本集團保留之任何餘下權益則 按 公允值 確 認 （猶如重新收購）。 kdc.com.hk | If the Group loses control of a subsidiary, the transaction will be accounted for as a [...] disposal of the entire interest in that subsidiary, with any remaining interest retained by the Group being [...] recognised at fair value as if re-acquired. kdc.com.hk |
應收╱（應付）子公司款項的賬面值與 其 公允值相 若。 wqfz.com | The carrying amounts of these amounts due from and to subsidiaries [...] approximate to their fair values. wqfz.com |
若 安 排 內 的 所 有 會 計 單 位 的 公 允 值 均 具 有 客 觀 可 靠 的 證 明，收 入 應 根 據 其 相 應 的 公 允 值 分 配 予 各 會 計 單 位 或 成 份。 zte.com.cn | If objective and [...] reliable evidence of fair value exists for all units of accounting in the arrangement, revenue is allocated to each unit of accounting or element based on relative fair values. wwwen.zte.com.cn |
二級公允值計量 乃除一級所包括之報價外，可直接（即價格）或間接（自價格衍生）自資產或負債之可觀 [...] 察信息得出。 gdc-world.com | Level 2 fair value measurements are [...] those derived from inputs other than quoted prices included within Level 1 that are [...]observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). gdc-world.com |
如計算一項工具的公允值所需的所有重大輸入 數據為可觀察數據，則該金融工具列入第二級。 cre8ir.com | If all significant inputs [...] required to fair value an instrument are [...]observable, the instrument is included in level 2. cre8ir.com |
倘可供出售的債務工具公允值於其 後期 間增加且增加與減值 虧損於損益賬確認後發生的事件有客觀聯繫，則減值虧損通過綜合收益表撥回。 cre8ir.com | If, in a subsequent [...] period, the fair value of a debt instrument [...]classified as available for sale increases and the increase [...]can be objectively related to an event occurring after the impairment loss was recognised in profit or loss, the impairment loss is reversed through the consolidated income statement. cre8ir.com |
倘經過評估後，所收購 之可識別淨資產與所承擔的負債於收購日期之淨額高於轉讓之代價、非控股權益於被收購方中所佔金額以及本集團 以往持有之被收購方股權之公允值（ 如 有）之總和，則差額即時於損益賬內確認為議價購買收益。 westchinacement.com | If, after reassessment, the net of the acquisition-date amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any [...] non-controlling interests in the [...] acquiree and the fair value of the acquirer’s previously held interest in the acquiree (if any), the excess is recognised immediately in profit or loss as a bargain [...]purchase gain. westchinacement.com |
對沖儲備包括根據附註 2.12(b)就現金流量對沖採納的會計政策確認對沖現 金 流 量前，現金流量對沖所用的對沖工具的累 計 公允值 變 動淨值的有效部份。 mmg.com | The hedging reserve comprises the effective portion of the cumulative net change in the fair value of hedging instruments used in cash flow hedges pending subsequent recognition of the hedged cash flow in accordance with the accounting policy adopted for cash flow hedges in note 2.12(b). mmg.com |
倘該代價低於所收購附屬公司資產淨 值 之 公允值 ， 有 關差額於損益內確認。 cre8ir.com | If this consideration is lower [...] than the fair value of the net assets of the subsidiary acquired, the difference is recognised in profit or loss. cre8ir.com |
是項檢討包括委聘外部第三方釐定 所收購物業、機 器及設備之公允值，導 致現金產生單位內之礦權於收購日期作出重 [...] 新分配。 mmg.com | This review included engaging an external third party to [...] determine the fair values of the property, plant [...]and equipment acquired, resulting [...]in the reallocation of mineral rights within cash generating units at the date of acquisition. mmg.com |
由於本集團擁有以現金代替送付股份予行使轉換權的債劵持有人之選擇權(「現金結算選 擇權」)，根據香港會計準則第 [...] 32 號及 39 號之規定，換股權及強制選擇權因而列作嵌入 式衍生金融工具，並通過損益以 公允值 列 帳。 mmg.com | As the Group has an option to pay cash in lieu of delivering shares to the holders of the bonds (the “Cash Settlement Option”) when the bondholders exercise their Conversion Option, which in accordance with the requirements of HKAS 32 and HKAS 39, the Conversion Option and the Mandatory Option [...] are therefore accounted for as an embedded derivative financial [...] instrument carried at fair value through profit or loss. mmg.com |
本集團的投資物業在香港財務報告準則下 以 公允值 列 示，無須計提折舊。 equitynet.com.hk | The investment properties are [...] stated at fair value and no depreciation [...]is provided under HKFRS. equitynet.com.hk |
若 有 充 份 證 明 未 交 付 成 份 的 公 允 值 未 能 確 立，已 交 付 成 份 的 相 應 收 入 則 應 遞 延 確 認，至 公 允 值 能 夠 充 份 確 立 或 所 有 餘 下 成 份 已 經 交 付（以 較 早 發 生 者 為 准）為 止。 zte.com.cn | If sufficient [...] evidence of fair value cannot be established for an undelivered element, revenue related to delivered elements is deferred until the earlier of when sufficient fair value is established and [...]when all remaining elements have been delivered. wwwen.zte.com.cn |
一項資產的可收回金額乃按該資產或現金產出單位的使用價值及其 公允值減出 售成本兩者之間的較高者計算，並就每項資產單獨予以釐定，惟該資產並無產生的現金流入在 [...] 很大程度上獨立於其他資產或若干組資產所產生現金流入的情況除外。 wqfz.com | An asset’s recoverable amount is the [...] higher of the asset’s or [...] cashgenerating unit’s value in use and its fair value less costs to [...]sell, and is determined for an individual [...]asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets, in which case the recoverable amount is determined for the cashgenerating unit to which the asset belongs. wqfz.com |
非控股權益調整與付出或收取代價的 公允值 之 間 的差異直 接計入權益中的本公司擁有人應佔部分。 westchinacement.com | Any difference between the amount by which the [...] non-controlling interests are [...] adjusted and the fair value of the consideration [...]paid or received is recognised directly in equity [...]and attributed to owners of the Company. westchinacement.com |
1 1 在「其他」項下呈列之主要項目為若干物業相關業務、未分類的投資業務、集團集中持有之投資公司、攤薄聯營公司權益所 得增益、信貸息差變動對指定以 公允值 列 賬之本身長期債 務 公允值 的 影 響，以及滙豐之控股公司及融資業務。 hsbc.com.tw | 1 The main items reported under ‘Other’ are certain property activities, unallocated investment activities, centrally held investment companies, gains arising from the dilution of interests in associates, the effect of [...] changes in credit spread [...] on the fair value of our own long-term debt designated at fair value, and HSBC’s holding company and financing [...]operations. hsbc.com.tw |
同時，用以對沖由滙豐控股所發行長 期定息債務的跨貨幣掉期帶來不合資格對沖項目 的有利公允值變動 ，而過往期間則錄得不利變動。 hsbc.com.tw | In addition, we recorded favourable fair value movements on non-qualifying hedges compared with adverse movements in the previous period related to cross-currency swaps used to hedge fixed-rate long-term debt issued by HSBC Holdings. hsbc.com.tw |
按公允值列賬、以外幣計量的非 貨幣項目，採用釐定公允值日期 的匯率換算。 wqfz.com | Nonmonetary [...] items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. wqfz.com |
一級公允值計量乃自相同資產或負債於活躍市場所報未調整價格得出。 gdc-world.com | Level 1 fair value measurements are [...] those derived from quoted prices (unadjusted) in active market for identical assets or liabilities. gdc-world.com |
收購或發行金融資產及金融負債（惟 按 公允值 計 入 損益表的金融資產或負 債除外）直接應佔之交易成本於初步確認時在該項金融資產或金融負債 之 公允值 計 入 或扣除（按適用情況）。 westchinacement.com | Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial [...] liabilities (other than financial assets or [...] liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. westchinacement.com |
就 現 金 產 生 單 位 確 認 的 減 值 虧 損 會 按 比 例 減 低 [...] 該 單 位（或 一 組 單 位）內 其 他 資 產 的 賬 面 值，但 資 產 賬 面 值 不 會 減 少 至 低 於 其 個 別 公 允 值 減 銷 售 成 本 或 其 使 用 價 值（如可 確 定）。 cre8ir.com | Impairment losses recognised in respect of cash-generating units are allocated to reduce the carrying amount of the other assets in the unit (or group of units) on a pro rata basis, except [...] that the carrying value [...] of an asset will not be reduced below its individual fair value less costs to sell, or value in use, if [...]determinable. cre8ir.com |
於二零一零年十二月三十一日及二零零九年十二月三十一日，本集團及本公司並無持有 按 公允值 計 價的任 何金融工具，而於年內，第一層及第二層之間並 無 公允值 計 量 轉移，亦 無 公允值 計 量轉入或轉出第三層 （二零零九年：無）。 wqfz.com | The Group and the Company did not have any [...] financial instruments measured at fair value as at 31 December 2011 and 2010; and during the year, there was no transfer of fair value measurements between Level 1 [...]and Level 2 and no transfer [...]into or out of Level 3 (2010: Nil). wqfz.com |
於 收購日期，中國西部 BVI 由該反收購所引致的淨值產的公允值 與 帳 面值的差額達人民幣 341,304,000 元，載列 於股本儲備中。 westchinacement.com | The difference [...] between the fair value and carrying amount of net assets of West China BVI at the acquisition date amounted to RMB341,304,000 resulting from this reverse acquisition was recognised in [...]equity reserve. westchinacement.com |
附息銀行借貸的非即期部分按條款及餘下年期相若的工具目前適用的利率貼現預期未來現金流量計算 其公 允值。 wqfz.com | The fair values of the non-current portion of interest-bearing bank borrowings have been calculated by discounting the expected future cash flows using rates currently available for instruments on similar terms and remaining maturities. wqfz.com |
英汉双解词典包含2273206条英汉词条，基本涵盖了全部常用单词的翻译及用法，是英语学习的有利工具。