| 单词 | 折旧率 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 折旧率 —rate of deprecationSee also:折旧 adj—depreciable 折旧 n—amortisationBE n 折旧 pl—depreciations pl 旧 n—former n
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因此，需要调整记录的结余，以体现为实施公共部门 会计准则而正在采用的会计政策，例 如 折旧率 和 折旧 法。 daccess-ods.un.org | Consequently, the balances need to be [...] adjusted to reflect the accounting [...] policies, such as the depreciation rates and methods, which [...]are being adopted for IPSAS. daccess-ods.un.org |
此外，还应就每个库存 类别的折旧率提供指示。 daccess-ods.un.org | Furthermore, [...] instructions on depreciation rates per inventory category [...]would also be required. daccess-ods.un.org |
除土地以外的所有财产、厂房和设备的折旧以直线法计算 ， 折旧率 将 核销该资产在整个 使用寿命期间的成本。 unesdoc.unesco.org | Depreciation is provided on a straight-line basis on all PP&E [...] other than land, at rates that will write [...]off the cost of the assets over their useful lives. unesdoc.unesco.org |
然而，遗留系统目前记录的结 余不是以符合《公共部门会计准则》的方式记录的，因为这些系统的设计使其无 [...] 法按照《公共部门会计准则》的要求捕捉与资产项目相关的所有费用，因此，需 要调整记录的结余，以体现将采用的《公共部门会计准则》的会计政策，例 如折 旧率和折旧法。 daccess-ods.un.org | However, the balances currently maintained in legacy systems are not held in an IPSAS-compliant manner, as those systems were not designed to capture all costs related to an asset, as required by IPSAS, and the balances held need to be [...] adjusted to reflect the accounting [...] policies, such as the depreciation rates and methods, that [...]are being adopted for IPSAS. daccess-ods.un.org |
通过商业销售处置的资产的剩余价值和销售价值相差很大，对此，咨询委 [...] 员会获悉，剩余价值是根据《清理结束手册》附件 H 规定的折旧率表计 算的， 而销售价值反映的是当地市场状况，销售价格是通过公开招标过程确定的。 daccess-ods.un.org | With regard to the wide disparity between the residual value and the sale value of the assets that had been disposed of by commercial sale, the Advisory Committee was informed that [...] the residual value had been [...] calculated based on the depreciation scales established in [...]annex H of the Liquidation Manual [...]while the sale value reflected local market conditions and that the sale price had been determined through a competitive bidding process. daccess-ods.un.org |
最近的一项研究表明，未计折旧、利息和税项前的利 润 率 占 产 出的百分比为 36%。 china.blackstone.com | A recent Smithers & Co. study [...] showed profit margins before depreciation, interest and taxes as a percentage [...]of output were at 36%. blackstone.com |
网络零售生态系统目前整 体处于赢利状态，赚取约8% -10%的税息折旧及摊销 前(EBITDA)利润率。 mckinseychina.com | The overall e-tailing ecosystem is profitable, at around 8–10 percent earnings [...] before interest, taxes, depreciation, and amortization (EBITDA). mckinseychina.com |
2.10 建筑物在其有用经济年限期间将按 4%的比率直线折旧，而 临时性预制建筑 物除外，人们认为这些建筑物寿命较短，因此按 [...] 10%直线折旧。 daccess-ods.un.org | 2.10 Buildings are depreciated over [...] their useful economic lives on a [...] straight line basis at the rate of 4 per cent, with [...]the exception of prefabricated buildings [...]of a temporary nature, which are deemed to have a shorter lifespan and are therefore depreciated at 10 per cent on a straight line basis. daccess-ods.un.org |
采用权责发生制会计和真正的资产会计制，考虑所置财产的使用价值及其不断贬值 （折旧），这不仅意味着账目不同，专业做法也不同。 unesdoc.unesco.org | The introduction of full accruals accounting, taking into account the [...] value in use of assets acquired and [...] their gradual depreciation (amortizement), presupposes [...]not only different accounting entries [...]but also different working practices. unesdoc.unesco.org |
现有促进可再生能源项目的措施有：广泛的财 [...] 政和资金激励措施，包括软贷款，优惠关税，免征 消费税，免税期，以及加速折旧的收 益。 undpcc.org | The promotional measures available to renewable energy projects comprise a wide range of fiscal and financial incentives, including [...] soft loans, concessional customs duties, exemption from excise duty, tax [...] holidays, and accelerated depreciation benefits. undpcc.org |
海 外 子 公 司 於 本 年 經 常 發 生 [...] 的 現 金 流 量 按 當 年 加 權 平 均 滙 率 折 算 成 港 幣。 zte.com.cn | Frequently recurring cash flows of overseas [...] subsidiaries which arise throughout the year are translated into Renminbi at the [...] weighted average exchange rates for the year. wwwen.zte.com.cn |
在收入方面，这些措施既包括通过调 整征税基础(扣减、免除或加速折旧) 或 调 整名义 税 率 ， 来 修改所得税结构，也包 括改革对货物和服务的征税(增值税、特定的税或关税)。 daccess-ods.un.org | On the income side, these run the gamut from changes to the income tax structure, through adjustments to the tax [...] base (deductions, [...] exemptions or accelerated depreciation systems) or to nominal tax rates, to reform of [...]taxes on goods and services [...](VAT, specific taxes or tariffs). daccess-ods.un.org |
这些未来的福利随后被用适 当的折算率折算为现值(见下文第 6 段)。 daccess-ods.un.org | These future [...] benefits are then discounted back to today’s values by using an appropriate discount rate (see para. 6 below). daccess-ods.un.org |
在本财务期内以不同业务汇率 收到的会员国用欧元支付的会费与不变 汇 率折 算 所产生的差额也将以汇率盈项或汇率 亏项入帐。 unesdoc.unesco.org | The differences arising from recording Member States’ contributions in euros received during the [...] financial period at varying [...] operational rates of exchange as compared with the constant rate will also [...]be recorded as gains or losses on exchange. unesdoc.unesco.org |
这些意见和信息包括可比陆上采矿 的财务制度；矿物生产的经济评估，包括矿的资本总额、业务费用 、 折旧 和 摊 销； 预期吨位、等级和回收效率；以 及其他财务和技术问题。 daccess-ods.un.org | Such advice and information would include information on fiscal regimes for comparable land-based mining; economic assessments of mineral production, [...] including capitalization, [...] operating costs, depreciation and amortization of mines; anticipated tonnages, grades and recovery efficiencies; and other financial [...]and technical issues. daccess-ods.un.org |
在 2010/11 [...] 年及以前的预算中，用于记录偿还贷款本金所产生支出的方法 以 UNSAS 为基础，而 UNSAS 不允许将固定资产折旧记为支出。 wipo.int | The approach utilized in the 2010/11 and in previous budgets to record an expense related to the repayment [...] of loan principal was based upon UNSAS which did not permit [...] for the recording of depreciation of fixed assets as [...]expense. wipo.int |
现在 WIPO 已转而采用 [...] IPSAS，故而 WIPO 的所有建筑物中每个部分的折旧在 IPSAS 分类帐中均记为支出。 wipo.int | Now that WIPO has [...] moved to IPSAS, depreciation of each component [...]of all of WIPO’s buildings will be recorded as an expense in the IPSAS ledger. wipo.int |
法律框架包括 2009 年 2 月 1 [...] 日生效的订正《项目厅财务条例 和细则》的几个章节，以及关于不动产、厂房和设备管理的新的行政指示，其中 [...] 除其他外包含对这些物项的新定义和新分类、关于此种物项拟议可用寿命的新指 南、今后折旧政策 的要素以及更加严格的不动产、厂房和设备管理控制。 daccess-ods.un.org | The legislative framework included several chapters in the revised UNOPS financial regulations and rules that took effect on 1 February 2009 and a new administrative instruction on management of property, plant and equipment which incorporated, among other changes, the revised definitions and classifications of these items, new guidance on [...] proposed useful lives of such items, [...] elements of future depreciation policy and more stringent [...]property, plant and equipment management controls. daccess-ods.un.org |
缅 甸开始实行有管理的浮动汇率制，打 破 旧 的 体 制， 取消垄断以及获得执照、许可证和合同的特权。 crisisgroup.org | It has begun a managed float of the currency, and is dismantling the old system of monopolies and privileged access to licenses, permits and contracts. crisisgroup.org |
该政策基于如下原理：根据管理问题高级别委员会做出的原则性决定，由自愿捐款资 助实施的预算外计划涉及的所有费用，应计入该计划的预算并由该计划支付，间接固定成本 不在此列(如负责预算外计划的工作人员所在办公楼 的 折旧 费 )， 这部分费用既不列入正常计 划的预算，也不由正常计划报销。 unesdoc.unesco.org | It rests on the principle that all costs incurred in executing an extrabudgetary project funded from voluntary contributions must be budgeted for and charged to that project, except for indirect fixed costs (such as depreciation costs of buildings in which staff assigned the extrabudgetary projects work) that are neither budgeted for nor reimbursed to the regular programme, in accordance with the HLCM principled decision. unesdoc.unesco.org |
使用直线法对该资产的 估计有用年限计算折旧额， 但不记入账簿。 daccess-ods.un.org | Depreciation is computed using the straight-line method over the estimated useful life of the asset, but it is not recorded in the books of account. daccess-ods.un.org |
譬如，旧系统的特 [...] 点是断案所需时间长(往往是几年)，而新的联合国争议法庭裁决一个案件平均 需要六个月，效率远远高于旧系统 的机构。 daccess-ods.un.org | For example, whereas the old system was noted for the length of time (often years) required to adjudicate a case, the new United Nations Dispute Tribunal [...] takes an average of six months to dispose of a case, which is considerably [...] more efficient than the bodies of the old system. daccess-ods.un.org |
以 公 允 價 值 計 量 的 外 幣 計 [...] 價 非 貨 幣 項 目，按 照 確 定 公 允 價 值 之 日 的 滙 率 折 算。 zte.com.cn | Non-monetary items measured at [...] fair value in a foreign currency are translated [...] using the exchange rates at the date when the [...]fair value was determined. wwwen.zte.com.cn |
秘书长在关于审计委员会建议执行情况的报告中表示，反复提出的审计建议 多数是出于以下根本原因：空缺率高 、 系统 陈 旧 、 向 新的会计准则过渡、向新过 程和程序过渡、对程序和准则的解释以及培训问题(见 [...] A/66/693，第 11 段)。 daccess-ods.un.org | In his report on the implementation of the recommendations of the Board of Auditors, the Secretary-General indicated that the root causes of [...] most of the recurring audit [...] recommendations included: high vacancy levels, obsolete systems, [...]transition to new accounting standards [...]and to new processes and procedures, interpretation of procedures and guidelines, and training issues (see A/66/693, para. 11). daccess-ods.un.org |
在評估使用價值時，估計未來現金流量將使用稅 前 折現 率折現至 其現值，以反映當前市場所評估之貨幣時間值及該資產特有風險。 equitynet.com.hk | In assessing value in use, the estimated [...] future cash flows are discounted to their present value [...] using a pre-tax discount rate that reflects current [...]market assessments [...]of the time value of money and the risks specific to the asset. equitynet.com.hk |
評估使用價值時，會以除稅前折現 率折 算 估 計日後現金流量至現值， 以 反 映 現 時市場 對金 錢 時間 值及 未有 對估計未 來現金流量 作出 調整 的資 產之 特定 [...] 風險 的 評 估。 evoc.com.cn | In assessing value in use, the [...] estimated future cash flows are [...] discounted to their present value using a pre-tax discount rate that reflects current [...]market assessments [...]of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. evoc.cn |
其他原因可能包括：利用不同会计办法、纳税年 度、折旧办法 、存货估价办法和国外税抵扣额的差异；将各项活动分开进行， [...] 这些活动如果归入单一的应税实体，可能在财务上不利；在某些活动中（如预 期的或潜在的销售、合并、清算或家族内馈赠或遗产）利用仅为某些运作方式 提供的优惠待遇。 daccess-ods.un.org | Other reasons might include: taking advantage [...] of differences in accounting [...] methods, taxable years, depreciation methods, inventory [...]valuation methods and foreign tax [...]credits; segregating activities that if combined in a single taxable entity, might be disadvantageous in fiscal terms; and taking advantage of favourable treatment for certain activities (e.g., anticipated or potential sales, mergers, liquidations or intrafamily gifts or bequests) that is available for some operations, but not for others. daccess-ods.un.org |
多数反复提出的审计建议，特别是那些强调拖延或不遵守的建议，其根本原 因包括：空缺率高、系统陈旧，向 新的会计标准过渡，向新过程和程序过渡，对 [...] 程序和准则的解释以及培训问题。 daccess-ods.un.org | The root causes of most of the recurring audit recommendations, particularly those that [...] highlight delays or non-compliance, [...] include: high vacancy levels, obsolete systems, transition [...]to new accounting standards, [...]transition to new processes and procedures, interpretation of procedures and guidelines, and training issues. daccess-ods.un.org |
在 釐 定 代 價 時，買 方 已 計 入Kingsrich繳 [...] 足 資 本1,000美 元（相 等 於 [...] 約7,816港 元）及 二 零 零 七 年 五 月 三 十 一 日 貸 款 金 額295,528美 元（按 協 定 滙 率 折 算，相 等 於 約2,309,965港 元），亦 計 入(i)估 值 師 告 知 本 公 司 該 土 地 於 二 [...]零 零 七 年 三 月 三 十 一 日 [...]之 巿 值 約 為 人 民 幣65,000,000元（相 等 於 約 66,740,000港 元），較 江 蘇 遠 通 紙 業 根 據 土 地 使 用 權 出 讓 合 同 應 付 的 土 地 出 讓 金 為 高；及(ii) 賣 方 在 成 立 江 蘇 遠 通 紙 業 時 所 花 的 時 間 及 所 付 出 的 努 力，包 括 但 不 限 於 就 江 蘇 遠 通 紙 業 合 資 合 同 及 合 資 章 程 以 及 土 地 使 用 權 出 讓 合 同 的 條 款 而 進 行 的 磋 商。 cre8ir.com | In the determination of the Consideration, the Purchaser has considered the paid up capital of Kingsrich of US$1,000 (equivalent to approximately HK$7,816) and the [...] amount of the Loan as [...] at 31 May 2007 of US$295,528 (equivalent to approximately HK$2,309,965 at the Agreed Exchange Rate) and has also considered [...](i) the market [...]value of the Land as at 31 March 2007 of approximately RMB65 million (equivalent to approximately HK$66.74 million) as indicated to the Company by the Valuer which is higher than the amount of land premium payable by JYTP under the Land Use Right Grant Contract; and (ii) the time and effort spent by the Vendor in the setting up of JYTP including, but not limited to, the negotiation of the terms of the joint venture contract and the joint venture articles of JYTP and the Land Use Right Grant Contract. cre8ir.com |
實際利率為將財務負債於估 計年期或（如適用）較短期間內之估計未來現金付款（包括支付或收取的構成實際利率組成部份的所有費用和 貼息、交易費用以及其他溢價或折價）準確折現之 利 率折 現 至 首次確認時賬面淨值。 sisinternational.com.hk | The effective interest rate is the rate that exactly discounts estimated future cash payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial liability, or, where appropriate, a shorter period, to the net carrying amount on initial recognition. sisinternational.com.hk |
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