| 单词 | 损益 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 损益 —profit and lossless common: increase and decrease Examples:损益表 n—income statement n 损益账 n—allowance account n • loss account n 损益表—profit and loss account (UK) • income statement (US) See also:损—decrease • mean • deride • one of the 64 trigrams of the Book of Changes (old) • caustic • (coll.) speak sarcastically
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汇兑差额(损益)转给与交易有关的 项目和行政预算。 daccess-ods.un.org | Exchange [...] differences (gains and losses) are transferred [...]to the projects and administrative budget to which the transactions relate. daccess-ods.un.org |
由于停止转到特别储备金帐户的损益 仅 指 对《工作计划和预算》不产生 影响的那些损益，因 此仍然符合该项决议的方针。 fao.org | Since the gains and losses to be excluded from the transfer to the SRA are only those which have no impact [...] on the PWB, consistency with the direction [...]provided by the Resolution is maintained. fao.org |
所有 已实现和未实现的损益计入 周转金和保证基金。 daccess-ods.un.org | All realized and [...] unrealized gains and losses are accounted for [...]under the Working Capital and Guarantee Fund. daccess-ods.un.org |
由于交易和对非欧元资产与债务的重新定值而造成的所有外 汇 损益 都 记 为其他收入 项下的货币汇兑调整数。 unido.org | All exchange gains or losses arising from transactions [...] and revaluation of non-euro assets and liabilities are recorded as [...]currency exchange adjustment under other income. unido.org |
此外，《公共部门会计准则第 25 号》第 12 段指出，“雇员短期福利的核算 [...] 一般较为直截了当，因为在测算债务或费用时不需要精算假设，也不存在任何精 算损益的可能性。 daccess-ods.un.org | In addition, IPSAS 25, paragraph 12, states that “accounting for short-term employee benefits is generally straightforward because no actuarial [...] assumptions are required to measure the obligation or the cost and there is no [...] possibility of any actuarial gain or loss. daccess-ods.un.org |
会计事项的入账日和结算日的汇率之间的差额作为汇 兑 损益 记 入 收支及准 备金和基金余额变动表。 daccess-ods.un.org | The differences in exchange rates between the dates of recording and settling transactions are [...] recorded in the statement of income, expenditures and changes in reserves and fund [...] balances as gains or losses on exchange. daccess-ods.un.org |
(a) 公司应发布包括经审计的会计报表在内的年度报表，并应每隔一段时间向会员国提交公 司财务状况汇总表及损益表，以说明公司的运营状况。 www1.ifc.org | (a) The Corporation shall publish an annual report containing an audited statement of its accounts and shall circulate to members at appropriate intervals a summary statement of its financial position and a profit and loss statement showing the results of its operations. www1.ifc.org |
在实 施分 算 分摊 会费 安排 之前 和 之后 ，本 组织 对汇 兑 损益 的会 计方 法是 对 所有与汇兑相关的损益进行 计算并转到特别储备金帐户，这符合有关特别储备金 帐户的大会决议所提供的总方针。 fao.org | The Organization’s accounting treatment for [...] exchange gains and losses both prior to and after the implementation of the split assessment arrangement has been to calculate and transfer all foreign exchange related gains and losses to the SRA, consistent [...]with the general [...]direction provided by the related SRA Conference Resolutions. fao.org |
受细则第153条所限，董事会报告之印刷本连同截至有关财政年度止 [...] 载有归入明确标题下本公司资产及负债之概要及收支报表之资产负债表 及 损益账 （ 包括法律所规定须随附之每份文件）及核数师报告以及股东周年大会通告，须根 [...]据章程细则第56条之规定于股东大会举行日期最少二十一(21)日前，寄交有权收取 [...] 上述文件之每位人士及于本公司之股东周年大会上提呈，惟此章程细则并无规定将 该等文件寄交本公司不知悉其地址之人士或任何股份或债权证一位以上之联名持有 人。 aactechnologies.com | Subject to Article 153, a printed copy of the Directors’ report, accompanied by the balance sheet and profit and loss account, including every document required by law to be annexed thereto, made up to the end of the applicable financial year and containing a summary of the assets and liabilities [...] of the Company under convenient heads and a [...] statement of income and expenditure, [...]together with a copy of the Auditors’ [...]report, shall be sent to each person entitled thereto at least twenty-one (21) days before the date of the general meeting and at the same time as the notice of annual general meeting and laid before the Company at the annual general meeting held in accordance with Article 56 provided that this Article shall not require a copy of those documents to be sent to any person whose address the Company is not aware or to more than one of the joint holders of any shares or debentures. aactechnologies.com |
这一机制连同银行余额汇兑上的损益 ， 都 是为了保护教科文组织的正常计划预算，使 之免受币值波动的影响，因为双年度结束时的净余额一般是记入杂项收入或从中扣除。 unesdoc.unesco.org | The objective of this mechanism, [...] together with the gains or losses in exchange on [...]bank balances is to protect UNESCO’s regular [...]programme budget from currency fluctuations, since the net balance at the end of the biennium is added to or deducted from Miscellaneous Income. unesdoc.unesco.org |
每个帐户产生的损益将根 据市场价格自动计算。 dukascopy.com | Resulting profit & loss will be automatically [...] calculated for each account depending on market prices. dukascopy.com |
盈利分析解决方案和FERNBACH的国际财务会计准则方案基于同样的数据（单一来源），从而确保一致性，并确保基于财务报告准则 的 损益 表 的 外部视野与基于控制部门的内部性能分析视野具备可比较性。 fernbach.com | The Profitability solution is based on the same data basis (single source) as the FERNBACH solution for accounting under IFRS which ensures conformity and allows the external view in the form of IFRS/P&L and the internal performance analysis from the controlling department to be compared. fernbach.com |
大会第三十五届会议在第 90 号决议中决定：“本基金的资金以美 [...] 元分摊和缴纳；通常以美元形式持有，但总干事经执行局同意，可按其认为必要的方式，改 [...] 变构成该基金的一种或几种货币，以保证基金的稳定和两种货币分算摊款法的顺利执行；如 同意这种改变，将在该基金项下设立一个适当的等价兑换账户，以记录转换 的 损益 情 况 ”。 unesdoc.unesco.org | these resources shall normally be held in United States dollars, but the Director-General shall have the right, with the agreement of the Executive Board, to alter the currency or currencies in which the Fund is held in such a manner as he deems necessary to ensure the stability of the Fund and the smooth functioning of the split-level assessment system; if such an alteration should be agreed, an appropriate [...] exchange equalization account should be established within the Fund to [...] record translation gains and losses on exchange”. unesdoc.unesco.org |
已实现和未实现的投资净损益列报于合 并报表的净资产活动和变动。 halfthesky.org | Net realized and [...] unrealized gains and losses on investments are [...]reflected in the consolidated statements of activities and changes in net assets. halfthesky.org |
货币兑换调整包括现行市场汇率与联合国业务汇率之间差额导致的交易换 算损益，以及按联合国业务汇率重新估价年终资产负债余额而产生 的 损益。 daccess-ods.un.org | Currency exchange adjustments include realized exchange losses and gains on transactions resulting from differences between prevailing market rates and the United Nations [...] operational rate of [...] exchange, and unrealized losses and gains from the revaluation of year-end asset and liability balances based on the United Nations operational [...]rate of exchange. daccess-ods.un.org |
这样的解释是有争议的，可以很难预测资产价格的行为，加上有数据“篡改”披露年度资产负债表 和 损益 表 （DRE）的公司分析工作的可能性，因为有几个例子在最近几年。 zh-cn.iniciantenabolsa.com | Such interpretations are controversial and can hardly predict the behavior of asset prices, plus there is the possibility of working [...] with data "doctored" disclosed in the [...] balance sheets and income statements for [...]the year (DRE) of the companies analyzed, [...]as have several examples in recent years. en.iniciantenabolsa.com |
财务报表由资产负债表、损益表、 财务报表 说明以及附注和解释组成。 paiz.gov.pl | Financial statements consist of a balance sheet, a profit and loss account, an introduction to the financial statements and notes and explanations. paiz.gov.pl |
多边基金的现金流来自：接受商定的认捐款、所收到的期票在认捐当年的变现、支 付 2009-2011 [...] 三年期结转额中拖欠的捐款、财务主任和执行机构账户余额利息、固定汇率 机制导致的汇兑损益、从 未向多边基金捐款的国家所缴付的捐款，以及被取消和已完成项 [...]目余额的返还。 multilateralfund.org | Cash flow into the Multilateral Fund emanates from: receipt of agreed pledged contributions, the encashment of promissory notes received in the year that they are pledged; payment of contributions in arrears included in the carry-over from the 2009-2011 triennium; interest from balances held in the [...] accounts of the Treasurer and the implementing [...] agencies; gains/losses due to the fixed [...]exchange rate mechanism (FERM); payment [...]of contributions from countries that have never made contributions to the Multilateral Fund; and, return of balances from cancelled and completed projects. multilateralfund.org |
法律规定， 损益表和资产负债表必须根据公认会计准则编制，这些报表须完整、 清晰、易于理解。 gza.ch | The law requires [...] that the income statement (profit and loss account) and [...]the balance sheet be drawn up annually according [...]to generally accepted accounting principles and that they be complete, clear and easily understood. gza.ch |
董事会可不时根据该条例第 122、124 及 129D 条和其他适用条文的规定，令致 制定损益帐、 资产负债表、集团帐目（如有）及该等条款内提及的报告，并在股 东大会上将之提交给本公司。 cr-power.com | The Board shall from time to time, in accordance with sections 122, 124 and 129D and other applicable provisions of the Ordinance, cause to be prepared and to be laid before the Company in general meeting such profit and loss accounts, balance sheets, group accounts (if any) and reports as are referred to in those sections. cr-power.com |
请附上过去三年的财务报表（最好是经审核过的），包括资产负债表 和 损益 表。 eps-materials.com | Please attach financial statements (audited, if possible) for past three years, including balance sheets [...] and profit/loss statements. eps-materials.com |
根据第 12 条第 5 款的规定，对于除第 12 条第 2 款提及的申请者之外的 所有其他种类的申请者而言，核准勘探工作计划的申请书是否附有其最近三 年符合国际公认会计原则并由合格的公共会计师事务所核证的经审计财务 报表，包括资产负债表和损益表的 副本？ daccess-ods.un.org | (iv) As provided in regulation 12 (5), for all other categories of applicants, except those referred to in regulation 12 (2), does the application for approval of a plan of work for exploration include copies of audited financial statements, including balance sheets and profit-and-loss statements, for the most recent three years, in conformity with internationally accepted accounting principles and certified by a duly qualified firm of public accountants? daccess-ods.un.org |
Charles Meyers 于 2010 年加入 Equinix，此前在 Verisign 担任短信及移动媒体的集团总裁，对该公司整体移动产品组合 的 损益 负 责。 equinix.cn | Charles Meyers joined Equinix in 2010 from Verisign where he was Group President of Messaging and Mobile Media, holding P&L responsibility for the company’s entire mobile portfolio. equinix.ch |
此外，Krishnamoorthy 先生还协助编制财务部的资产负债表 、 损益 表 、 损益 解 释 分析以及将总帐结转从财务部管理系统传送至 JDE。 china.blackstone.com | Additionally, Mr. Krishnamoorthy assisted in preparing Treasury’s balance sheet, P&L statements, P&L explain analytics, and in transferring General Ledger feed to JDE from the Treasury Management System. blackstone.com |
年度财务报表至少应包括资产负债表和 损益表，其中包括与前一年数据的比较和注释说明。 gza.ch | The annual financial statements must include, as a minimum, a balance sheet and an income statement with prior-year comparisons and explanatory notes. gza.ch |
2012年曼 罗兰的交易数据包括大量的非经常性损 益的成 本与收益，目前运营已转入正轨， 计划在2013年将这家印刷机制造商划为 兰利控股有限公司的一个事业部。 claudiuspeters.com | The Manroland trading result for 2012 includes substantial non-recurring costs and gains and now that [...] trading has been normalised, [...]it is planned to incorporate the press builder as a division of Langley Holdings plc in 2013. claudiuspeters.com |
Meyers 先生还曾担任过 Verisign 的产品部高管，对超过 5 亿美元的安防和通信组合的损益负责。 equinix.cn | Mr. Meyers was also a Product Group Executive at Versign with P&L responsibility for the more than $500 million Security and Communications portfolio. equinix.ch |
每个帐户有其各自仓位部分和相对应 损益。 dukascopy.com | Each managed account has its own part of position and [...] corresponding Profit & Loss. dukascopy.com |
所有有责任编制年度审计的公司必须在“Monitor Polski B”刊物上公布他们的资产负债表、损益 帐、 所有者权益变动表及现金流动表, 同时还有 财务报表简介、审计员意见、年度股东大会中通 [...] 过的执行声明及利润分配决定。 businessinmalopolska.com | All companies that have a duty to prepare annual audits must [...] publish their balance sheet, [...] profit and loss account, statement of changes in equity and cash [...]flow statements, as well [...]as an introduction to the financial statements, the auditor’s opinion, the statement of discharge granted by the Annual General Shareholder’s Meeting and the decision on profit distribution in the publication “Monitor Polski B”. businessinmalopolska.com |
如果实质性的故意（至少是过失）违约破坏了协议目的，或被故意违反 的义务的履行是协议适当履行的前提，则应该排除间接损害的责任，比 如利益损失和结果损害——这也与合同的签约方有关。 supplyon.com | In the event of a culpable (i.e. at least negligent) material breach of duty jeopardising the purpose of the Agreement or a culpable breach of duty the fulfilment of which is a pre-requisite for proper performance of the [...] Agreement, liability for [...] indirect damages, for example lost profits and consequential damages, shall be [...]excluded – also in respect [...]of Contractual Partners of the contracting parties. supplyon.com |
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