| 单词 | 摊销前 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 摊销前 noun —amortization nSee also:摊销 n—depreciation n 摊销—amortize 摊销 v—amortiseBE v 摊—spread out • vendor's stand
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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 |
未计利息、税项、折旧及摊销前的利 润。 12manage.com | Earnings Before Interest, Taxes, Depreciation [...] and Amortization. 12manage.com |
报表息税摊销前利润 （EBITA）因多项收费以及成本结构调整而受到了较大影响。 annualreport2012.philips.com.cn | Reported EBITA was significantly impacted by various charges, as well as restructuring costs. annualreport2012.philips.com |
期间，通过改善企业项目、税息折旧 及 摊销前 利 润 和消费者价值，Pete将原本的IT迅速转化为企业的战略资产。 bleum.com | In the position, he quickly transformed IT into strategic asset, by focusing on projects that improved EBITDA and customer value. bleum.com |
债务对税息折旧及摊销前利润 （EBITDA）比率——按净财务债务除以过去12个月的税息折旧 及 摊销前 利 润 ——为3.2（上一年为3.0）。 schaeffler.cn | The debt to EBITDA ratio, calculated as [...] the ratio of net financial debt (excluding shareholder loans) to EBITDA for the past twelve months, amounted to 3.2 (prior year: 3.0). schaeffler.co.jp |
在无形资产、交易成本和非经常项目 摊销 之 前。 sgsgroup.com.cn | Before amortization of intangibles, [...] transaction costs and non-recurring items. sgsgroup.com.ar |
第一种方法就是上升的折现现金流 模型，从自由现金流到净收入，到营业收入（EBITDA 扣除利息、税项、折旧及摊销前盈利 ）， 甚至上对收益和价格也进行提升，此时所有的值就都为正数了。 crystalballservices.com | The first is to move up your DCF model, from free cash flows to net income, to operating income (EBITDA), and even all the way up to revenues and prices, where all the values are positive. crystalballservices.com |
未计利息、税项、折旧及摊销前的利润 (EBITDA) 为零，而 2008 财年则为 [...] 1,770 万瑞士法郎，EBIT 方面的损失为 430 万瑞士法郎，而在 2008 财年，我们取得了 1,460 万瑞士法郎的优秀 EBIT 业绩。 interroll.com | There were no earnings before interest, taxes, [...] depreciation and amortisation (EBITDA), following on from earnings of CHF [...]17.7 million in 2008; the loss in terms of EBIT amounted to CHF 4.3 million; in 2008, a positive EBIT of CHF 14.6 million was achieved. interroll.com |
INTRALOT集团首席执行官Constantinos Antonopoulos先生对于公司2012财年的业绩表示：“2012财年INTRALOT在各方面的业绩表现都很出色，营收与扣除息税折 旧 摊销前 收 入 与2011年相比增长15%，尤其是2012年第4季度强劲增长45%。 bilot.bg | Commenting on FY2012 results, INTRALOT Group CEO, Mr. Constantinos Antonopoulos, noted: “In Fiscal Year 2012 INTRALOT managed to deliver a strong set of financial results across the board, with revenues and EBITDA growing by 15% compared to 2011, following a robust growth of EBITDA by 45% in the fourth quarter of 2012. bilot.bg |
这类前瞻性表述除了其他方面可能还涉及预期的财务和运营结果、预期的增长率、未来的股票补偿 和 摊销 支 出 、未来的业 务 前 景 和 市场状况等。 tipschina.gov.cn | Such forward-looking statements may relate to, among other things, expected financial and operating results, expected [...] growth rates, future stock-based compensation and [...] amortization expenses, future business prospects and market conditions. tipschina.gov.cn |
目前，借款按摊销成本标明； 收益和赎回价值之间的任何差额均利用实际利息法在借款期财务业绩表中予以确认。 unesdoc.unesco.org | Borrowings are currently stated at amortised cost; any difference [...] between the proceeds and the redemption value is recognized [...]in the Statement of Financial Performance over the period of the borrowings using the effective interest method. unesdoc.unesco.org |
摊销费用 被排除在外，是因为它衡量的 是 前 期 获 得的无形资产，而不是本期现金开支。 12manage.com | Amortization was excluded because it [...] measured the cost of intangible assets acquired in some earlier period, including goodwill, rather than any current expenditure [...]of cash. 12manage.com |
成本为面值加上或减去 任何未摊销的溢价或折价。 daccess-ods.un.org | Cost is defined as the nominal value plus/minus any unamortized premium/discount. daccess-ods.un.org |
为此提供了一份这些支出的细目， 其中大部分为折旧和摊销费用 、外汇兑换损失和财务支出。 unesdoc.unesco.org | A breakdown of other expenses was provided, with these mainly relating to depreciation and amortization, foreign exchange losses and finance costs. unesdoc.unesco.org |
在儿童的解除武装、复员和重返社会，女兵的复员，培 训 前 儿 童 兵， 加强和平和撤销辅助 警力等领域也采取了其他积极措施。 daccess-ods.un.org | Other positive measures had been taken in the areas of disarmament, demobilization and the reintegration of [...] children, the demobilization of [...] women soldiers, the training of former child-soldiers, the strengthening [...]of peace and the elimination [...]of supplementary police forces. daccess-ods.un.org |
双方还商定，如果三分之一/三 [...] 分之二的分摊比例是偿还人事费的公平假设，则将其应用于 以 前 未 分 摊的 费用：一般临时人员、计算机、办公场地和审计费用。 daccess-ods.un.org | It was also agreed that, if the one-third/two-thirds formula was a fair assumption for the reimbursement of [...] staffing costs, it should also be used [...] for costs that had previously not been shared: general [...]temporary assistance, computer, office space and audit costs. daccess-ods.un.org |
据指出，2012-2013 两年期，两个 组织重计费用前的拟议摊款额各为 32 790 400 美元，相比 [...] 2010-2011 年度的批 款额 31 793 300 美元增加了 997 100 美元，即增加 3.14%(按 1 美元兑换 1.085 瑞士法郎汇率计算)。 daccess-ods.un.org | It is indicated that the proposed contribution of each [...] organization for the biennium 2012-2013, [...] amounting to $32,790,400 before recosting, represents [...]an increase of $997,100, or 3.14 per [...]cent, over the 2010-2011 appropriation of $31,793,300 (at an exchange rate of SwF 1.085 to 1 United States dollar). daccess-ods.un.org |
摊销是系统分配超过其使用寿命 的无形资产的摊销金额 所产生的费用（见附注 14）。 unesdoc.unesco.org | Amortization is the expense resulting from the systematic allocation of the amortizable amount of intangible assets over their useful lives (see Note 14). unesdoc.unesco.org |
没有为摊销溢价 或折价提取准备金，因为这记为出售投资时 损益的一部分。 daccess-ods.un.org | No provision is made for amortization of premiums or discounts, which are taken into account as part of the gain or loss when investments are sold. daccess-ods.un.org |
其他战略包括能力建设，制订和实施创业方案，扩大微型和小型企业产品 的营销前沿， 以及发展和提升微型和小型企业的基础设施。 daccess-ods.un.org | Other strategies include capacitybuilding, developing and [...] implementing entrepreneurship [...] programmes, expanding the marketing frontiers for products [...]from micro and small enterprises and [...]developing and upgrading the micro and small enterprises infrastructure. daccess-ods.un.org |
考虑到第十九次缔约国会议决定动用部分现金盈余为新的法官薪金制度追加批 款提供经费，法庭决定将 1 913 700 欧元退还缔约国，并从缔约国 2011 年摊款 和酌情从先前各财政期间摊款中扣除。 daccess-ods.un.org | Taking into account the decision of the nineteenth Meeting of States Parties to use part of the cash surplus to finance additional appropriations required for the new salary system of judges, the Tribunal decided that the amount of €1,913,700 would be [...] surrendered to States parties and deducted from their [...] contributions for 2011 and for earlier financial periods, where applicable. 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 |
2010 年 6 月，大会第六十四届会议续会决定批款 50 702 600 美元给观察员 部队特别账户，充作 2010 年 7 月 1 日至 2011 年 6 月 30 日期间的经费，其中包 括观察员部队的维持费 47 806 900 美元，给维持和平行动支助账户的 2 452 400 美元，以及给联合国后勤基地的 443 300 美元；又决定由会员国分摊 50 702 600 美元，前提是安全理事会决定延长该部队的任务；还决定从会员国摊款中减除会 员国在衡平征税基金内 1 631 500 美元中各自应分的数额；决定由未支配余额和 其他收入 1 933 400 美元产生的贷项，应加上 2009 年 6 月 30 日终了财政期间工 作人员薪金税收入估计数的增加额 69 200 美元(第 64/281 号决议)。 daccess-ods.un.org | At its resumed sixty-fourth session, in June 2010, the General Assembly decided to appropriate to the Special Account for UNDOF the amount of $50,702,600 for the period from 1 July 2010 to 30 June 2011, inclusive of $47,806,900 for the maintenance of the Force, $2,452,400 for the support account for peacekeeping operations and $443,300 for the United Nations Logistics Base; also decided to apportion among Member States the amount of $50,702,600, subject to a decision of the Security Council to extend the mandate of the Force; further decided that there should be set off against the apportionment among Member States their respective share in the Tax Equalization Fund of $1,631,500; and decided that the increase of $69,200 in the estimated staff assessment income in respect of the financial period ended 30 June 2009 should be added to the credits from the unencumbered balance and other income in the amount of $1,933,400 (resolution 64/281). daccess-ods.un.org |
缔约方第二十一次会议要求“执行委员会依照第 XX/7 号决定继续审议第 5 条缔约 [...] 方的其他试点项目，并从这个意义上考虑 当 前销 毁 活 动范围内的一次性窗口费用，以便解 决那些原产缔约方无法使用的低量消费国家的出口和以环保方式处置臭氧消耗物质库问 [...] [...]题”（第 XXI/2 号决定第 2 段）。 multilateralfund.org | The Twenty-First Meeting of the Parties requested “the Executive Committee to continue its consideration of further pilot projects in Article 5 Parties pursuant to decision XX/7 and, in that context, [...] to consider the costs of a one-time [...] window within its current destruction activities [...]to address the export and environmentally [...]sound disposal of assembled banks of ozone-depleting substances in low-volume-consuming countries that are not usable in the Party of origin” (decision XXI/2, paragraph 2). multilateralfund.org |
(iv) 由于贷款利息由法国政府支付，所以应将其视为一项非交换交易。根据《国际公 共部门会计标准》第 23 项标准，应按其准确价值视为一笔收入，并作为 提 前收 入记账，然后根据在债务摊销过程 中重新作为盈亏差额处理。 unesdoc.unesco.org | (iv) since the interest is payable by the French Government, this payment must be regarded as a non-exchange transaction and, pursuant to IPSAS 23, must be recognized as revenue measured at fair value; such revenue must be recognized under advance receipts and carried over to the Statement of Financial Performance, as and when the liability is amortized; the revenue value recognized in the result as at 31 December 2010 is US $1,671,600 unesdoc.unesco.org |
德美乐嘉的产品目前销往80多个国家的专业皮肤护理中心，受到专业皮肤护理治疗师的推荐，德美乐嘉在加利福尼亚州圣莫尼卡、纽约州纽约市，英国伦敦、德国柏林、新西兰奥克兰、阿拉伯联合酋长国迪拜、印度孟买和Dermalogica.com网站设有品牌概念区。 tipschina.gov.cn | Dermalogica products are currently sold in over 80 countries [...] at select skin treatment centers on the recommendation of a [...]qualified professional skin therapist in addition to the brand's concept spaces in Santa Monica, CA; New York, NY; London, England; Berlin, Germany; Auckland, New Zealand; Dubai, United Arab Emirates; and Mumbai, India and online at Dermalogica.com. tipschina.gov.cn |
2.26 根据财务条例第 5.2(d)条，根据某些成员国的请求按照未来分摊额加以调整的未支配经费结余以及 2008 年和今后各年预先缴纳的捐款在按照今后各财政期 分 摊 额 使用 以 前 均 列 作负债。 unido.org | 2.26 In accordance with financial regulation 5.2(d) unencumbered balance of appropriations adjusted against future assessments as requested by certain Member States and contributions received in advance for 2008 and beyond, are held as a liability until applied against assessments for future fiscal periods. unido.org |
因此，如果不增加管理局所有成员分 摊 的 会 费， 目 前 就 没 有任何机制可 供管理局回收日益增加的合同管理费用，包括制订重要的环境规则、法规和程序 [...] 的费用。 daccess-ods.un.org | There is thus no current mechanism for the Authority [...] to recover the increasing costs of contract administration and management, [...]including the development of essential environmental rules, regulations and procedures, without increasing the assessed contributions of all members of the Authority. daccess-ods.un.org |
b) 摊销：可根据运营单位成本的技术估计，或直线法（最短五年期内）来确 定在收购、勘探和开采不可再生资源中所发生的成 本 摊销。 uria.com | b) Amortisation: Amortisation of costs incurred in the acquisition, exploration and exploitation of non-renewable resources can be determined based on: a technical estimate of the cost of the operating units; or the straight-line method (throughout a minimum five year period). uria.com |
减少的3.9个百分点主要是因为每架飞机的销售成本增加所致，主要是因为材料价格上涨和与生产速率变化有关的中断成本、公务机售价降低、公务机和民用飞机之间交付量的混合、服务业务活动的毛利降低、某些以外币计价资产负债表账目在资产负债表日期重新折算产生的记录于其他支出（收入）的损失的影响，以及主要因二手飞机的市场价值降低而计提较高的存货跌价准备记所致；其中一部分被因客户取消公务机订单而收到的补偿、因公务飞机交付量降低而导致的销售和一般及管理(SG&A)费用支出降低、记录在其他支出（收入）中的以公允价值计量的金融工具的公允价值变动收益，以及因宇航项目某些飞机型号的模具已完 全 摊销 而 降低 的 摊销 支 出 所抵销。 cn.bombardier.com | The 3.9 percentage-point decrease is mainly due to higher cost of sales per unit mainly due to price escalations of materials and disruption costs in connection with changes in production rates, lower selling prices for business aircraft, the mix between business and commercial aircraft deliveries, lower margins for services activities, the net negative impact in other expense (income) from the revaluation of certain balance sheet accounts in foreign currencies at the balance sheet date, and higher write-down of inventories mainly due to lower market values for pre-owned aircraft; partially offset by liquidated damages from customers mainly as a result of business aircraft order cancellations, lower SG&A expenses mainly due to lower business aircraft deliveries, a net positive variance on financial instruments carried at fair value and recorded in [...] other expense (income) and lower [...] amortization expense due to the aerospace program tooling on some aircraft models being fully amortized. cn.bombardier.com |
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