| 单词 | 损益账 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 损益账 noun —allowance account nloss account nSee also:损益—profit and loss • increase and decrease 损账 n—loss account n 账 n—account n • debt n 账—bill
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最近，一些公司首次引进了环境 损益账 户 ，详细记载为 了向消费者提供产品而使用的自然资源的全部经济成本和所造成的环境影响。 daccess-ods.un.org | Some companies have recently introduced their first [...] environmental profit and loss accounts, detailing the [...]full economic cost of natural resources [...]used and environmental effects caused by providing products to customers. daccess-ods.un.org |
联合国业务汇率与交易时有效的实际汇率之间的任何差异均应作为汇兑 损益入账。 daccess-ods.un.org | Any differences between the United Nations operational rates of exchange and the [...] actual rate of exchange in effect at the time of the transaction [...] are recorded in the accounts as a loss or gain on exchange. daccess-ods.un.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 |
这可能 导致外汇账户的收益/损失被误报。 daccess-ods.un.org | The effect of this is that the [...] gain/loss on the exchange account may be misstated. daccess-ods.un.org |
截止 2004 年底，入账的汇兑亏损额为 1,644 K 美元，而 2005 年入帐的汇兑收益额为 776 K 美元，这样，2004-2005 年双年度的累计汇兑亏损额为 868 K 美元。 unesdoc.unesco.org | The exchange loss recorded as at the end of 2004 amounts to K$1,644 and the gain of K$776 was recorded [...] in 2005 resulting in a cumulative [...]exchange loss at the end of the biennium 2004-2005 of K$868. unesdoc.unesco.org |
年度应计利息的金额不使用贸易业务，即自由保证金，您的交 易 账 户 权 益 （ 当 前余额减去未平仓合约的浮动利润 / 亏 损 ） 减去占用保证金。 fxpips.com | Annual interest is only accrued on the amount not used in [...] trading operations, i.e. [...] Free Margin, accounted as your trading account's Equity (current balance minus floating profit/loss of open positions) [...]minus Used Margin. fxpips.com |
在每个财政期末结账时，汇兑损益如 果 为净亏损，亏损额记 作预算支出，如果为净收益，收益额贷记到杂项收入。 daccess-ods.un.org | On the closing of the accounts at the end of each financial [...] period, the balance for loss or gain on exchange is charged [...]to the budget if there is a net loss; if there is a net gain, the gain is credited to miscellaneous income. daccess-ods.un.org |
财政期间最后决算时，账户兑换损益 的 任 何负结余应记作有关预算账 户的借方，而任何正结余则作为贷方记在杂项收入项下。 daccess-ods.un.org | At closing of the accounts for the financial period, any negative balance on the account for loss or gain on exchange [...] is debited to [...]the relevant budget account, while any positive balance is credited to miscellaneous income. 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 |
为了说明这些长期承付款所采用的会计处理规定，精算差异（损失或收益）直接计入 本组织的净资产/净头寸中10 。但是IPSAS第 25 项标准第 107 段规定，只有实体将其全部福 利计划和其全部精算损失或收益直接 记 账 时 ，才能在本组织的净资产/净头寸之中直接记账。 unesdoc.unesco.org | Under the accounting method used to report these long-term commitments, actuarial losses or gains were recognized directly in the Organization’s net assets/equity.10 IPSAS 25, paragraph 107, provides, however, for recognition of actuarial gains and losses directly in net assets/equity only if all of the entity’s defined benefit plans and actuarial gains and losses are also entered therein. unesdoc.unesco.org |
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 |
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 |
管理当局在本报告 C 节对现金、应收账款和财产损失的核销以及欺诈和推定 欺诈案件进行了一定的批露。 daccess-ods.un.org | Management has made certain disclosures in [...] section C of the present report as [...] regards the write-off of losses of cash, receivables [...]and property, and cases of fraud and presumptive fraud. daccess-ods.un.org |
由 开 立 账 户 起 计 的 益 / 损 」 列 出 你 的 强 积 金 账 户 自 开 立 该 账 户 起 计 的 整 体 投 资 回 报 的 币 值 [...] ( 如 适 用 ， 已 计 算 特 别 派 送 单 位 及 支 付 强 积 金 保 守 基 金 [...]之 基 金 开 支 的 单 位 扣 减 ) 。 bank.hangseng.com | While 'Account(s) gain/loss since inception' reflects the overall account investment [...] gain/loss of your MPF accounts since you [...]first set up that MPF account, which also includes 'special bonus' and 'unit deduction (for fund level expenses)' for MPF Conservative Fund, if applicable. bank.hangseng.com |
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 |
根据联合国损失登记册细则和条例第 11 条的规定，满足以下条件的索赔有 资格列入登记册：(a) 索赔人为自然人或法人；(b) [...] 索赔人已实际满足提交索赔 的技术要求；(c) [...] 索赔在损失登记册的管辖范围内；(d) 索赔人表明在声称的损 失中拥有合法的权益；(e) 声称的损失必 须是物质损失；(f) 索赔人必须表明声 称的损失同在巴勒斯坦被占领土修建隔离墙有因果关系；(g) [...] [...] 声称的损失事实上 是持续性的；(h) 索赔的佐证文件和主张实质上是一致的；(i) 根据索赔人提交 的资料和文件，索赔已有初步证据，在某些没有相反证据的情况下假定索赔人说 的是实话，同时铭记索赔人的产权和居民身份不尽相同。 daccess-ods.un.org | In accordance with article 11 of the Rules and Regulations, claims are eligible for inclusion in the Register if: (a) the claimant is a natural or legal person; (b) the claimant has substantially met the technical requirements for submitting a claim; (c) the claim is within the jurisdiction of the Register of Damage; [...] (d) the [...] claimant has established a legal interest in the claimed damage; (e) the claimed damage [...]is material; (f) the claimant [...]has established a causal link between the claimed damage and the construction of the Wall in the Occupied Palestinian Territory; (g) the claimed damage was in fact sustained; (h) the documents and assertions in support of the claim are substantially consistent; and (i) the claim has been established prima facie, based on the information and documents submitted by the claimant, giving the claimant the benefit of the doubt in appropriate cases and bearing in mind the varying circumstances with regard to title and residency status of claimants. daccess-ods.un.org |
因 此，进一步的(预期)大量外汇储备的 账 面 价 值 损 失 可 能引发一场储备货币的信心 危机，这将危及全球整个金融体系。 daccess-ods.un.org | As a result, further (expected) loss of the book value of the massive foreign reserve holdings could trigger a crisis of confidence in the reserve currency, which would put the entire global financial system at risk. daccess-ods.un.org |
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 |
期 内 账 户 益 / 损 」 的 计 算 方 式 ， 是 将 2012 年 6 月 30 日 的 期 [...] 末 结 馀 减 去 计 划 财 政 年 度 内 的 期 初 结 馀 及 其 他 交 易 ( 除 却 特 别 派 送 单 位 和 单 位 [...]扣 减 ( 用 以 支 付 基 金 开 支 ) ) 。 bank.hangseng.com | The amount of the 'Account(s) gain/loss during the [...] period' is calculated by subtracting the opening balance and other transactions [...](but excluding special bonus and unit deduction(for fund level expenses)) during the scheme financial year from the closing balance as at 30 June 2012. bank.hangseng.com |
(d) 将继续使用安全理事会第 1483(2003)号决议所确定的名称、数目和机 制，从上文(a)分段所述石油收益收款 账 户 向 联合国赔偿基金账户划转 5%或其后 决定的任何其他较低百分比的资金。 daccess-ods.un.org | (d) Five per cent or any other subsequently determined lesser percentage will continue [...] to be transferred from the Oil [...] Proceeds Receipts Account referred to in paragraph (a) above to the United Nations Compensation Fund account, using the [...]same name, number and [...]mechanism that were established pursuant to Security Council resolution 1483 (2003). daccess-ods.un.org |
他表示，根据本次会议预期将要核准项目的金额，现决定 请求加快兑现尚未兑现的期票，他并感谢法国政府采取措施将其期票的 受 益 转 到 基金 的账 下。 multilateralfund.org | He said that, based on the level of expected project approvals at the present meeting, it had been decided to request the accelerated encashment of outstanding promissory notes, and he thanked the [...] Government of France for having taken steps [...] to transfer the proceeds from their promissory notes to the Fund’s account. multilateralfund.org |
1.如果在本协议第1页的期限内宣布被担保物为全损，放弃的金额是 (a) 根据「分期支付销售合约」的仍然需要支付的余额和 (b) 被担保物的 「实际现金价值」 之间的差额，然后在该差额中减去(c) 拖欠付款总额、所有过期费、逾期付款费、贷款延期、出售费、销售税、使用或租用税、 担保押金、可以从保险、服务合同、延期担保等获得的 收 益 、 和 收 账 费 、 提前终止费、「分期支付销售合约」 签订后可能在未偿余额之上加的任 何收费、未到期利息/未到期租赁付款、 在 损 失 时 评定超过1000美元的任何主要保险免赔额 (阿肯色州除外， 在該州仍然是購買者的責任)， 前提是符合下列所有条件 iasdirect.com | If the covered collateral is declared a total loss within the term as listed on page 1 of this Agreement, the amount waived shall be the difference between (a) the balance which remains payable with respect to the involved Installment Sale Contract and (b) the Actual Cash Value of the covered collateral, with such difference then reduced by (c) the sum of any delinquent payments, all past due charges, late payment charges, loan extensions, disposition fees, sales tax, use or rental tax, security deposits, any proceeds that may be recovered by insurance coverages, service contracts, extended warranties or similar items, any collection fees, early termination fees, any charges that may have been added to the outstanding balance after the inception of the Installment Sale Contract, unearned interest/unearned rental payments and any primary insurance deductible(s) assessed over $1000 at the time of such loss iasdirect.com |
在证券账户上进行以有 担保债权人为受益人的登账也产 生与控制权协议相同的效力。 daccess-ods.un.org | An entry made [...] in the securities account in favour of a secured [...]creditor may also have the same effect as a control agreement. daccess-ods.un.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 |
(b) 核定项目下收取的方案支助费用的入账，与其他信托基金项目活动以及执行 机构双边援助方案和核心单位收益的 入 账 如 何 分开 multilateralfund.org | (b) How recording of the PSC earned against approved projects is separated from other trust fund project activities as well as IAs bilateral assistance programme and core units earnings multilateralfund.org |
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 |
还请允许我指出，关于原油生产、分配和出口的 计算和计量制度，理事会讨论强调，自 2007 年“以 油换电”和 2009 年下半年“以油换石油产品出口物” 的易货制度结束后，所有石油出口均记录在石油 收益 收款账户之上。 daccess-ods.un.org | Let me note also that with regard to the measurement and metering system for the production, distribution and export of crude oil, the Board’s discussions have underscored that all oil exports have been registered in the Oil Proceeds Receipts Account since the end of the barter system of oil for electricity in 2007 and for the export of oil products in the second half of 2009. daccess-ods.un.org |
禁止银行转账；所有苏丹开始的转账 ， 或 苏丹为 受 益 人 的 转 账 ， 继 续被 美国政府封锁；这严重影响苏丹，因它无法支持杂志和书籍每年的订购 费，同时也无法购买教育目的的软件 daccess-ods.un.org | Prohibition of bank transfers; all [...] transfers initiated by the Sudan or by which the Sudan benefits are continuously [...]blocked by the United [...]States Government; this has badly affected the country to the extent that it is unable to pay for annual subscriptions to periodicals and books, or to acquire software for educational purposes daccess-ods.un.org |
现已经编写了新的职位说明，并对各种职位进行了分类，并制定了一项逐 [...] 步落实计划，以确保过渡顺畅——这种过渡将考虑到办事处信托基金管理 费 账 户 收 益 的 发展 情况及其运作能力的维持。 unesdoc.unesco.org | New post descriptions were established and classified, and a gradual implementation plan [...] was designed to ensure a smooth transition [...] that takes into account the evolution of [...]the Office’s FITOCA earnings and preservation of its operational capacity. unesdoc.unesco.org |
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