| 单词 | 可收回 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 可收回 adjective —recoverable (almost always used)less common: collectible adj 可回收 —recyclableSee also:可回 adj—recyclable 收回 v—recover v • withdraw v • recoup v 收回—regain • take back • revoke • retake 回收 n—recovery n • recycling n
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管理層相信上述主要假設的任何 合理可見變動，將不會導致商譽之賬面值超 出 可收回 數 額 ，因此毋須進行敏感性分析。 asiasat.com | Management believes that any reasonably foreseeable change in any of the above key assumptions would not [...] cause the carrying amount of goodwill [...] to exceed the recoverable amount and therefore no sensitivity analysis was required. asiasat.com |
就減值測試而言，現金產生單位之可 收回金額 乃按資產之公平價值減銷售成本與其使用價值之較高者釐定，當中需要使用估計數字。 wingtaiproperties.com | For the purposes of impairment [...] tests, the recoverable amounts of cash-generating units are determined [...]based on the higher of the [...]asset’s fair value less cost to sell and its value-in-use require the use of estimates. wingtaiproperties.com |
其他資產主要包括衍生金融工具、 可收回 稅 項 及遞延稅項資 產。 wingtaiproperties.com | Other assets comprise mainly derivative financial [...] instruments, tax recoverable and deferred [...]tax assets. wingtaiproperties.com |
可收回金額 乃參考使用價值（基於經批准的財政預算 的稅前未來現金流量預測採用8%的貼現率貼現至現值）釐定。 glencore.com | The recoverable amount was determined by [...] reference to the value in use which looks at pre-tax future cash flow projections [...]based on the approved financial budgets, discounted to present value using a rate of 8%. glencore.com |
还存在降低债务可收回性和 减少秃鹫基金裁决的强大的公众利益理由，即 本法有助于促进债权人之间的公平和重债穷国的发展。 daccess-ods.un.org | There are also compelling public interest grounds for reducing the recoverability of debts and judgements [...] by vulture funds, [...]namely, that the Act promotes fairness among creditors and that it promotes the development of HIPCs. daccess-ods.un.org |
此評估 涉及以下判斷：(i)資產日後在商業上可行的可能性及斷定其商業上可行的時間；(ii)根據 [...] 預測石油及天然氣價格計算的日後收益；(iii)日後開發成本及生產開支；(iv)就計 算 可收回 價值 時將應用於有關收益及成本的折現率；及(v)所獲得的任何地質及地理數據對日後勘 [...]探及評估活動的潛在價值。 sunshineoilsands.com | This assessment involves judgment as to: (i) the likely future commerciality of the asset and when such commerciality should be determined; (ii) future revenues based on forecasted oil and gas prices; (iii) future development costs and [...] production expenses; (iv) the [...] discount rate to be applied to such revenues and costs for the [...]purpose of deriving a recoverable [...]value, and (v) potential value to future E&E activities of any geological and geographical data acquired. sunshineoilsands.com |
資 產 可 收 回 金 額 按 該 資 產 或 現 金 產 出 單 元 的 使 用 價 值 和 公 允 價 值 減 出 售 費 用 兩 者 中 的 較 大 者 計 算，並 按 單 個 資 產 單 獨 確 認，除 非 該 資 產 不 能 產 出 基 本 上 獨 立 於 其 他 資 產 或 資 產 組 所 產 生 的 現 金 流 入，這 種 情 況 下，可 確 認 該 資 產 所 屬 的 現 金 產 出 單 元 的 可 收 回 金 額。 zte.com.cn | An asset’s recoverable amount is calculated as the higher of the asset’s or cash-generating 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 cash-generating unit to which the asset belongs. wwwen.zte.com.cn |
土地租賃以可收回金額 呈列，並須根據HKAS 36作耗蝕測試，可收回金額 為公平 價值減出售成本及使用價值兩者之較高者。 publicbank.com.hk | Land leases are stated at the recoverable amount subject to an impairment test pursuant to HKAS 36, which is based on [...] the higher of fair value [...]less costs to sell and value in use. publicbank.com.hk |
可 收 回 金 額 是 指 無 形 資 產 及 物 業，廠 房 及 設 備 [...] 的 銷 售 凈 價 與 預 期 從 該 資 產 的 持 續 使 用 和 使 用 壽 命 結 束 時 的 處 置 中 形 成 的 現 金 流 量 的 現 值 兩 者 之 中 的 較 高 者。 zte.com.cn | Management [...] assesses the recoverable amount by the [...]higher of the fair value less costs to sell and the expected value in [...]use which is determined by the expected useful life and the expected net discounted cash flows of the item of intangible assets and property, plant and equipment. wwwen.zte.com.cn |
本集團並無面對重大集中信貸風險，有關風險分佈於大量客戶及結餘 為 可收回 的獨立第三方。 westchinacement.com | The Group has no significant concentration of credit risk, [...] with exposure spread over a large number of customers and independent third parties [...] from whom the balances are receivable. westchinacement.com |
對現行協議的條款作出調整，導致使用年期較原先同意為短及／或導致協議費用 減低，將會引致較低的可收回數額（如果所使用的折現率維持不變），因而或許會出現 可收回數額 較賬面值為低的情況（因此，將需要確認減值虧損）。 asiasat.com | Modifications to the terms of the Existing Agreements that result in shorter utilisation periods than previously agreed and/or those that result in the reduction in [...] agreed rates will [...] result in a lower recoverable amount (if the discount rate used is not changed); which may, in turn, result in a situation wherein the recoverable amounts are less than [...]the carrying amounts [...](therefore, an impairment loss would need to be recognised). asiasat.com |
遞延應收代價的款項並無超出信貸期，公司董事認為，由於買方財政狀況良好，該等款項 將可 收回。 towngaschina.com | The directors of the Company consider the [...] amounts will be recoverable because the purchaser is of good financial [...]position. towngaschina.com |
在您给 Specification Lead 提供任何反馈时，您作以下保证：（i）同意以非专利和非机密的基础提供这些反馈，（ii）颁发给 Specification Lead 无限期的、非独占的、世界范围内的、付讫的、 不 可收回 的 许 可证，Specification Lead 有权向多级别的从属许可证方颁发从属许可证，可以出于与本规范及其未来版本、实现和测试套件有关的任何目的将您的反馈编入、公开和无限制地使用。 huihoo.org | To the extent that you provide the Specification Lead with any Feedback, you hereby: (i) agree that such Feedback is provided on a non-proprietary and non-confidential basis, and (ii) grant the Specification Lead a perpetual, non-exclusive, worldwide, fully paid-up, irrevocable license, with the right to sublicense through multiple levels of sublicensees, to incorporate, disclose, and use without limitation the Feedback for any purpose related to the Specification and future versions, implementations, and test suites thereof. huihoo.org |
即便該等款項在合約上已超過其應付日期，但鑒於相關交易 對手的信貸質素並無顯著變更，該等款項並不會被視為減損款項，且由於考慮到通常支付方式以及在諸多情況下存在的抵銷應收賬款 餘額的因素，其仍被認作可收回款項。 glencore.com | Such receivables, although contractually past their due dates, are not considered impaired as there has not been a significant change in credit quality of the relevant counterparty, and the amounts are still considered recoverable taking into account customary payment patterns and in many cases, offsetting accounts payable balances. glencore.com |
如 果 資 產 基 本 上 未 能 產 生 獨 立 於 其 他 資 產 的 現 金 流 入 時，則 以 能 夠 獨 立 產 生 現 金 流 入 的 最 小 資 產 組 別（即現 金產 生 單位）釐定 可 收 回金 額。 cre8ir.com | Where an asset does not generate cash inflows largely independent of those from other assets, the [...] recoverable amount is [...] determined for the smallest group of assets that generates cash inflows independently (i.e. a cash-generating unit). cre8ir.com |
特殊 準備乃根據有關貸款結餘減除估計日 後 可 收回 款項 （包括抵押品變現值）之現值計算。 hangseng.com.cn | Specific [...] provisions are made to write down the carrying value of the advances to the discounted value of future recoverable amounts, including [...]the realisation of collateral. hangseng.com.cn |
如果要取消客户下出并经 MTS 批准的订单，客户必须支付 合理的取消费用，包括从下订单之日起到发出取消订单的书面通知之日 止期间内 MTS 承担的不可收回的费用和投入。 mts.com | If any order placed by Customer and accepted by MTS is canceled, Customer must pay reasonable cancellation charges which will include non-recoverable costs and commitments incurred by MTS from time of order placement until the date of written notice of cancellation. mts.com |
當應收貿易賬款被視為不可 收回時， 其將於撥備賬內撇銷。之前已撇銷的款項如其後收回，將計入損益賬。 gdc-world.com | When trade receivables is considered uncollectible, it is written off against the allowance account. subsequent recoveries of amounts previously written off are credited to profit or loss. gdc-world.com |
倘現金產生單位的可收回金額 低於該單位的賬面金額，則分配減值 虧損，以削減首先分配到該單位的任何商譽的賬面金額，然後以單位各資產的賬面金額為基準， [...] 按比例分配到該單位的其他資產。 equitynet.com.hk | When the recoverable amount of the cash-generating unit is less than [...] the carrying amount of the unit, the impairment loss [...]is allocated to reduce the carrying amount of any goodwill allocated to the unit first, and then to the other assets of the unit pro rata on the basis of the carrying amount of each asset in the unit. equitynet.com.hk |
倘該等措施無法改善本集團之流動資金狀況及本集團無法按持續 基準營運，則會作出調整將本集團資產之賬面值削減至 其 可收回 款 額 ，並就可能產生之進一步負 債作出撥備。 equitynet.com.hk | Should the measures fail to improve the liquidity position of the Group and the Group is unable to continue in business as a going [...] concern, adjustments [...] would have to be made to reduce the carrying amounts of the assets of the Group to their recoverable amount and [...]to provide for further [...]liabilities which might arise. equitynet.com.hk |
倘用以釐定資產可收回金額 之估計出現有利變動，則撥回減值虧損，惟撥回之減值虧損只限於 [...] 該資產的賬面值不超過假設以往並無確認減值虧損而釐定之賬面值（扣除折舊或攤銷）之數。 cflg.com.hk | An impairment loss is reversed if there [...] has been a favourable change in the estimates used to determine the asset's recoverable [...]amount and only to the extent that the asset's carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised. cflg.com.hk |
根據天鍛集團及天鍛過往經驗，未收回之應收貨款及其他應收款項並 無超出其入賬撥備，而天鍛董事認為，財務資料中已就 不 可收回 之 應 收貨款作出充分撥備。 cre8ir.com | According to the Tianduan Group’s and Tianduan’s historical experience, the irrecoverable trade and other receivables do not exceed the recorded allowances and the directors of Tianduan are of the opinion that adequate provision for uncollectible accounts receivable has been made in the Financial Information. cre8ir.com |
最重大的判斷與資本化金額的可收回 性 、 剝採成本的會計處理、遞延稅項資產和負債的確認、長期投資的會計 [...] 處理、開始商業生產的確定及項目經濟可行性的確定相關。 southgobi.com | The most significant judgments [...] relate to the recoverability of capitalized [...]amounts; accounting for stripping costs; recognition [...]of deferred tax assets and liabilities; accounting for long term investments; determination of the commencement of commercial production; and the determination of the economic viability of a project. southgobi.com |
倘 應 收 賬 款 減 值，本 集 團 會 將 其 賬 面 值 撇 減 至 可 收 回 金 額，即 按 該 工 具 原 有 實 際 利 率 折 現 估 計 未 來 現 金 流 量，然 後 逐 步 將 折 扣 額 確 認 為 利 息 收 入。 vindapaper.com | When a receivable is impaired, the Group reduces the carrying amount to its recoverable amount, being the estimated future cash flow discounted at original effective interest rate of the instrument, and continues unwinding the discount as interest income. vindapaper.com |
減 值存在於當某一資產或某一現金產生單元的賬面價值超過 其 可回收 金 額時 ， 可回收 金 額即其公允值減其出 售成本與其使用價值的較高者。 wqfz.com | An impairment exists when the carrying value of an asset or a cash-generating unit exceeds its recoverable amount, which is the higher of its fair value less costs to sell and its value in use. wqfz.com |
依照信託契約，基金經理可收取於 計算認購及 贖 回 價 格 時因調整而產生之餘數。 htisec.com | Under the Trust Deeds, the [...] Manager may also receive the benefit of rounding adjustments made in the calculation of subscription and redemption prices. htisec.com |
成本回收原则的应用使该办事处可利 用 项目资金额外招聘五名人员， 负责监督和协调联合国的联合活动。 unesdoc.unesco.org | The application of cost recovery principles has allowed the [...] office to recruit five additional staff from project funds to [...]oversee and coordinate joint United Nations activities. unesdoc.unesco.org |
隨著Glencore已 確認其應佔聯營公司已入賬之減值，Glencore已完成對被識別有減值跡象的投資 的 可回收 金 額的詳細評估，認 為 可回收 金 額 支持該等投資 的賬面值，無需進行進一步減值。 glencore.com | Following the recognition of Glencore’s share of impairments booked by its Associates, Glencore [...] completed a detailed [...] assessment of the recoverable amount of investments where indicators of impairment were identified and concluded that the recoverable value supports the carrying value of these investments and that no further [...]impairment is required. glencore.com |
管理階層相信該現金產生單位可回收 金 額 所依據之關鍵假設，其任何合理之可 能變動將不致使帳面價值超過可回收 金 額 ，依上述關鍵假設計算 之 可回收 金 額與評 估日本公司供營運使用資產與商譽帳面價值相較，民國九十九年度及九十八年度均 無資產減損之情形。 corp.taiwanmobile.com | Based on the key assumptions [...] of the cash-generating unit, the Corporation’s management believes that the carrying amounts of these operating assets and goodwill will not exceed their recoverable amounts even if there are changes in [...]the critical assumptions [...]used to estimate recoverable amounts as long as these changes are reasonable for the years ended December 31, 2011 and 2010. english.taiwanmobile.com |
張瑞珍女士續說，有關塑化劑污染事件，當局根據《公眾衞生及市政條例》(第132 章)第78C(3)條六度發出第78B條命令，從市面 上 回收 食 品 或禁止受污染食品輸入和在本 港境內供應，因為風險評估顯示長期食用這些食 品 可 能 對 人體健康構成風險。 cfs.gov.hk | Ms. S. C. CHEUNG continued that, in connection with the plasticiser contamination incident, there were six Section 78B Orders under Section 78C(3) of the Public Health and Municipal Services [...] Ordinance (PHMSO), [...] Cap. 132, issued to recall food from the market or to prohibit the tainted foods from importing and supplying within Hong Kong for which risk assessment showed that long-term consumption of such products may pose a health risk. cfs.gov.hk |
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