| 单词 | 折算 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 折算 verb—convert v折算 —convert (between currencies)See also:折 n—discount n • bend n 折—a loss • fracture • twist • rebate • convinced • snap • turn sth. over • suffer loss • change direction • document folded in accordion form • tip sth. out (of a container) • break (e.g. stick or bone) • turn upside-down • accounts book • tenth (in price) • convert into (currency) 折 v—break v • fold v • turn v
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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 |
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 |
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 |
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 |
年末以外 幣計價的貨幣資產及負債按年末現行匯率重 新 折算。 glencore.com | Monetary assets and liabilities outstanding at year end are converted at year end rates. glencore.com |
因收購海外實體而產生之商譽及公允價值調整，均視作為該海外實體之資產及負債處理，並以結算日之收市匯 率折算。 cre8ir.com | Goodwill and fair value adjustments arising on the acquisition of a foreign entity [...] are treated as assets and liabilities of the foreign entity and translated at the [...] closing rates at the balance sheet date. cre8ir.com |
為了突顯 他們的身分不再是公務員，退休／辭職的公務員會 獲准把他們剩餘的所有累積假期和度假旅費津貼以 無損益的方式折算為現金。 legco.gov.hk | To provide a clean break from the civil service, the retired/resigned civil servants should be given approval to encash all their accumulated leave balance and leave passage account on a no-gain no-loss basis. legco.gov.hk |
即使歐洲內含價值利潤為根據貼現現金流量 基準計算的增益價值，但按平均匯率 折算 損 益 旨在令其與《國際財務報告準則》基準報告的方式保持一致。 prudential.co.uk | The purpose of translating the profits and losses at average exchange rates, notwithstanding the fact that [...] EEV profit represents the [...] incremental value added on a discounted cash flow basis, is [...]to maintain consistency with the methodology [...]applied for IFRS basis reporting. prudential.co.uk |
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 |
秘书长还按活动类型确定了每个职能领域中预期的生产率和效率收 益，1 并将这些收益表述为节省工作人员时间的高、低值域，综合为专 职同等资历人员年，并用履行这些任务的专职同等资历平均费 用 折算为 财务价值(见 A/64/380，附件一)。 daccess-ods.un.org | The Secretary-General has also identified expected productivity and efficiency gains1in each functional area by type of activity, and has translated those gains in terms of a high and a low range of savings in staff time, consolidated as full-time equivalents, and converted to financial values using the average cost of the full-time equivalents performing those tasks (see A/64/380, annex I). 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 |
實際利率乃確切折算財 務 負債預期年限或（倘適用）較短期間估計未來現金收款之利率。 equitynet.com.hk | The effective interest rate is the [...] rate that exactly discounts estimated future cash [...]payments through the expected life [...]of the financial liability, or, where appropriate, a shorter period. equitynet.com.hk |
用作披露之財務負債 公平值，乃以現時市場利率 (本集團就類似財務工具須 付出之利率) 折算未來合約現金流量估算。 wingtaiproperties.com | The fair value of financial liabilities for disclosure purposes is estimated by discounting the future contractual cash flows at the current market interest rate that is available to the Group for similar financial instruments. wingtaiproperties.com |
人均国民总收入是按三年(2008 至 2010 年)平均数衡量，使用世界银行的阿 特拉斯法将本国货币折算成美元。 daccess-ods.un.org | GNI per capita is measured as a three-year average (2008-2010), using the World Bank’s Atlas method to convert national currencies into United States dollars. daccess-ods.un.org |
倘無該等價格，則非期權衍生工具將以其有效期適用之孳息 曲線進行折算現金 流量分析釐定，而期權衍生工具則採用期權定價模型進 行 折算 現 金 流量分 析釐定。 towngaschina.com | Where such prices are not available, use is made of discounted cash flow analysis using the applicable yield curve for the [...] duration of the instruments for [...]non-optional derivatives, and option pricing models for optional derivatives. towngaschina.com |
外幣結餘的非貨幣性資產及負債是按當日公平值以當日 的兌換率折算。 wharfholdings.com | Non-monetary assets and liabilities denominated in foreign currencies that are [...] stated at fair value are translated using the foreign [...] exchange rates ruling at the dates [...]the fair value was determined. wharfholdings.com |
實際利率是可準確 [...] 透過財務資產的預計可用年期或（倘適用）在較短期間實際貼現估計未來現金收入（包括所支付或 收取能構成整體實際利率的所有費用及利率差價、交易成本及其它溢價或折價）進 行 折算 的 利 率。 equitynet.com.hk | The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees on 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 asset, or, where [...]appropriate, a shorter period. equitynet.com.hk |
因收購海外業務產生的商譽及公平值調整乃視為該項海外業 務的資產及負債，並按期末匯率折算。 glencore.com | Goodwill and fair value adjustments arising from the acquisition of a foreign operation are treated as assets and liabilities of the foreign operation and are translated at the closing rate. glencore.com |
估計使用價 值時，本集團先估計資產預計未來現金流量，再選擇合 適 折算 率 為 該等現金流量計算現值。 ruifengholdings.com | Estimating the value in use requires the Group to make an estimate of the expected future cash flows [...] from the assets and also to [...] choose a suitable discount rate in order to calculate the present value [...]of those cash flows. ruifengholdings.com |
倘提款、轉賬或其他交易以外幣進行，「「生」有絕對權力決定將該等外幣金額，以任何合法途 徑，按提款、轉賬或其他交易時「「生」之兌換率（由「「生」自行決定 ） 折算 港 幣 ，而毋須給予申請人通知或先獲其答允。 bank.hangseng.com | For any withdrawal, transfer or transaction carried out in any currency other than Hong Kong dollars, Hang Seng shall have complete discretion to convert such foreign currency by any lawful means at its disposal at the rate of exchange as conclusively determined by Hang Seng to be prevailing at the relevant time in the relevant foreign exchange market without reference to or consent from the Cardmember. bank.hangseng.com |
改 變 由 管 理 層 選 定 用 於 [...] 釐 定 減 值 水 平 之 假 設，包 括 於 現 金 流 量 預 測 中 使 用 之 折 算 率 或 增 長 率 假 設，或 會 對 於 減 值 測 試 中 所 使 用 的 當 前 [...]淨 值 產 生 重 大 影 響。 evoc.cn | Changing the assumptions selected by management to determine [...] the level of [...] impairment, including the discount rates or the growth rate assumptions in the cash flow projections, [...]could materially affect [...]the net present value used in the impairment test. evoc.cn |
馬幣兌港幣乃以馬幣1元兌港幣2.28元的匯率進 行 折算 ， 惟 匯率僅供參考，並不表示該金額已經或可以按 該匯率折算。 hkbea.com | For illustration purpose only, translation of RM to [...] HK$ is based on the [...] rate of RM1 to HK$2.28. No representation is made that such amount was or could be exchanged at such rate. hkbea.com |
该《议定书》 确定了克罗地亚共和国适用保障监督制度 的 折算 数 量 ，因为克罗地亚的核材料没 有超出《协定》第 36 条规定的数量。 daccess-ods.un.org | The Protocol defines the reduced volume of safeguards application in the Republic of Croatia, as the nuclear material in Croatia does not exceed the quantity referred to in article 36 of the Agreement. daccess-ods.un.org |
自 2009 年 1 月 1 日起，将根据新的死亡率表格， 对折算、转移价值和其他精算因数，例如遗属恤金等 因数进行修订。 daccess-ods.un.org | With effect from 1 January 2009, the commutation, transfer values and other actuarial factors, such as those relating to survivor benefits, would be modified to reflect the new mortality tables. daccess-ods.un.org |
据Aristeas的，是梅花的五经折算的时 间，第二托勒密（公元前285-247），该翻译是国王鼓舞和亚历山大的犹太人欢迎。 mb-soft.com | According to Aristeas, the Pentateuch was translated at the time of Philadelphus, the second Ptolemy (285-247 BC), which translation was encouraged by the king and welcomed by the Jews of Alexandria. mb-soft.com |
折算海外 附屬公司賬項時產生的差額以不同成分的權益處理，而有關發展中 [...] 物業以外幣貸款所產生的差額均資本化為發展成本。 wharfholdings.com | Differences arising from the translation of the financial [...] statements of overseas subsidiaries [...]are dealt with in a separate component [...]of equity and those arising from the financing of properties under development by foreign currency borrowings are capitalised as part of the development costs. wharfholdings.com |
於釐定一項資產是否已減值或之前造成減值之事件是否已經不存在時，本公司須於資產減值方面作出判斷， 尤 其 是 評 估：(1)可 能 影 響 資 產 價 值 之 事 件 是 否 已 發 生，或 影 響 資 產 價 值 之 事 件 是 否 已 不 存 在；(2)資 產 之 賬 面 值 是 否 能 夠 被 基 於 該 資 產 之 持 續 使 用 或 撤 銷 確 認 而 估 [...] 計 之 未 來 現 金 流 量 當 前 淨 值 所 支 持；及(3)於 編 製 現 金 流 量 預 測 時 須 應 用 之 適 [...] 當 主 要 假 設，包 括 該 等 現 金 流 量 預 測 是 否 使 用 合 適 之 比 率 進 行 折 算。 evoc.cn | In determining whether an asset is impaired or the event previously causing the impairment no longer exists, the Company has to exercise judgement in the area of asset impairment, particularly in assessing: (1) whether an event has occurred that may affect the asset value or such event affecting the asset value has not been in existence; (2) whether the carrying value of an asset can be supported by net present value of future cash flows which are estimated based upon the continued use of the asset or derecognition; and (3) the appropriate key assumptions to be applied in [...] preparing cash flow projections including whether these [...] cash flow projections are discounted using an appropriate rate. evoc.cn |
資本租賃係於租賃交易成交時，以租約期限內各期租金加上優惠價格或估計殘值 ，列為應收租賃款；屬融資型資本租賃者，以隱含利 率 折算 每 期收取之租賃款總額之 現值認列為應收租賃款，應收租賃款總額高於應收租賃款現值部分則為未實現利息收 [...] 入予以遞延，按利息法逐期轉為利息收入。 corp.taiwanmobile.com | Receivables collected are periodically recognized as rental income during the lease contract. english.taiwanmobile.com |
必要时将按当地正常交易公平 市价估算其金额，并以年平均联合国业务汇率对外汇数额加 以 折算。 unido.org | Where necessary, amounts are estimated locally based on a fair commercial value in an arms length transaction and amounts in foreign currencies are translated using annual average United Nations operational rate of exchange. unido.org |
因為醫學博士和其他衛生保健專業人員之前的教育可 以 折算 學 分 ，所以他們可在較短的時間內 達到完全脊骨神經醫學教育的要求。 hkca.org | Medical doctors and other health care professiona ls may complete the requirements for a full chiropractic education over a shorter peri od because of credits granted i n view of their prior education. hkca.org |
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。