| 单词 | 收益表 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 收益表 noun —income statement nSee also:收益 n—income n • profit n • revenue n • proceed n • yield n
|
結算上述交易以及按年終匯率換算以外幣為單位之貨幣資產和負債出現之匯兌盈虧 均在全面收益表之「 行政開支」項目內確認。 asiasat.com | Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities [...] denominated in foreign currencies are [...] recognised in the statement of comprehensive income within ‘Administrative [...]expenses’. asiasat.com |
第三季的季度收益表應否 提供當季的業績及由年初起累計的業績以及上一年度的比 較數字？ legco.gov.hk | Whether quarterly income statement for the third [...] quarter should contain current quarter results and cumulative year-to-date [...]results together with prior year comparatives? legco.gov.hk |
根據營業租約 而需支付之租金（扣除自出租人收取之任何獎勵金後）於全 面 收益表 中 入 賬，並按有關 租約年期以直線法計算。 asiasat.com | Payments made under operating leases (net of any [...] incentives received from the lessor) are expensed in the statement of comprehensive [...]income on a straight-line [...]basis over the period of the lease. asiasat.com |
所 有 其 他 維 修 及 保 養 則 於 產 生 的 財 政 期 間 內 在 綜 合 全 面 收 益表 內 列作 支 銷。 vindapaper.com | All other repairs and maintenance are charged to the [...] consolidated statement of comprehensive income during the financial [...]period in which they are incurred. vindapaper.com |
所得款項（扣除交易成本） 與 贖 回 價值 的 任何 差 額於 借 貸期 間採 用實 際利 率 法在 全 面收 益 表確 認。 vindapaper.com | Borrowings are subsequently carried at amortised cost; any difference between the proceeds (net of transaction costs) and [...] the redemption value is [...] recognised in the statement of comprehensive income over the period of the borrowings using the effective interest method. vindapaper.com |
反之，當非貨幣項目的收益或虧 損於收益表確認，有關收益或 虧損之任何匯兌組成部分，將 於 收益表 確 認。 cre8ir.com | Conversely, when a gain or loss on [...] a nonmonetary item is [...] recognised in income statement, any exchange component of that gain or loss shall be recognised in income statement. cre8ir.com |
於不 再確認資產時產生之任何收益或虧損（以出售所得款項淨額與該項目之賬面金額之差額計算）會 計入不再確認該項目時之綜合收益表 內。 equitynet.com.hk | Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the [...] carrying amount of the item) is included in [...] the consolidated income statement in the year [...]in which the item is derecognised. equitynet.com.hk |
倘於往後期間，分類為可供出售之債務 [...] 工具公平價值增加，而增加客觀而言可能與於損益確認減值虧損後發生之一項事件有關，則 於 收益表 撥回 減值虧損。 wingtaiproperties.com | If, in a subsequent period, the fair value of a debt instrument classified as available-for-sale increases and the increase can be objectively related to an event occurring [...] after the impairment loss was recognised in profit or loss, the impairment loss is [...] reversed through the income statement. wingtaiproperties.com |
該 等 變 動 包 括 但 不 限 於(i)引 入 按 公 平 價 值 計 量 非 控 股 權 益（現 時 的 少 數 股 東 權 益 ）的 選 擇；(ii)確 認 重 新 計 量 緊 接 業 務 合 併（以 分 步 收購方式 ）前實體持有的被收購方權益公平價值所產生的收益或虧損；(iii)收購所產生的成本撥作支出； (iv)於 收 購 日 期 確 認 或 然 代 價 的 公 平 價 值，日 後 變 動 一 般 在 收 益 表 中 反 映；及(v)收 購 雙 方 於 收 購 前 已 存 在 的 關 係 的 獨 立 會 計 處 理。 zte.com.cn | Thechangesinclude,butnotlimitedto,(i)introduction oftheoption thatnon-controllinginterests(i.e.existingminority interests)tobemeasuredatfairvalue,(ii)recognition ofprofitorlossarisinginreassessmentofthefairvalue ofacquiree’sinterestsheldimmediatelybefore business combination achieved in stages, (iii) recognition of the cost of acquisition as an expense, (iv) recognition of the changes in fair value of contingent liabilities in profit or loss in the future after initial recognition at fair value on the date of acquisition, and (v) separate accounting treatment between acquirer and acquiree before acquisition. wwwen.zte.com.cn |
若本集團是承租人，則根據經營租約應付的租金，均於租約期內，按直線法 在 收益表 中確 認。 wqfz.com | Where the Group is the lessee, rentals payable under [...] operating leases are charged to profit or loss [...]on the straight-line basis over the lease terms. wqfz.com |
結算此等交易產生之匯兌損益以及將外幣計值之貨幣 資產及負債以結算日匯率換算產生之損益，均 於 收益表 內 確 認，惟於對沖儲備內遞延作為合資格現金流量 [...] 對沖或合資格淨投資對沖除外。 wingtaiproperties.com | Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities [...] denominated in foreign currencies are [...] recognised in the income statement, except when deferred [...]in hedging reserve as qualifying [...]cash flow hedges or qualifying net investment hedges. wingtaiproperties.com |
其他財務工具的匯兌差額歸入全面 收益表 損 益內列作「匯兌差 額，淨額」。 htisec.com | Exchange differences on other financial [...] instruments are included in profit or [...] loss in the statement of comprehensive income as 'Foreign exchange [...]differences, net'. htisec.com |
金融資產初步確認時，乃按公允值計量，而對於並非以公允值計量且變動計入 收益表的投 資，則另加直接歸屬的交易成本。 wqfz.com | When financial assets are recognised initially, they are measured at fair value plus transaction costs, except in the case of financial assets recorded at fair value through profit or loss. wqfz.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 |
當出售部份海外業務時，計入股本之匯兌差額 於 收益表 確 認 入賬，列為 出售收益或虧損的一部份。 equitynet.com.hk | When a foreign operation is partially disposed of or sold, exchange differences that are recorded in equity are recognised in the income statement as part of the gain or loss on sale. equitynet.com.hk |
這些包括公司綜合財務狀況表及綜合全 面 收益表 所 包 含的資料 及詳情、規定須載於董事報告的資料，以及相關的核數師陳述 及意見(例如財務報表沒有妥為擬備的陳述、財務報表與董事報 [...] 告互相抵觸的陳述等)。 legco.gov.hk | They include information and particulars included in the company's statement of financial [...] position and statement of comprehensive income, information required [...]to be contained in [...]the directors' report and relevant auditor's statements and opinion (e.g. the statement that the financial statements have not been properly prepared, that the financial statements are not consistent with the directors' report, etc.). legco.gov.hk |
其後，於 [...] 負債獲償還前之各個報告期間，負債重新計量為公平值，公平值的 任 何 變 動 在 收 益 表 內 確 認。 glencore.com | The impact of the revision of the original estimates, if any, is recognised in profit or [...] loss such that the cumulative expense reflects the revised estimate, with a [...] corresponding adjustment to retained earnings. glencore.com |
附註： a) 已發佈的每個已發行基金單位資產淨值乃根據基金的註釋備忘錄計算，而財務狀況表所呈報的每基金 單位資產淨值，已計及於二零一一年及二零一二年就確認全 面 收益表 內 所 產生的全數開辦費而作出的 審核調整。 htisec.com | a) The published net asset value per unit issued is calculated in accordance with the Explanatory Memorandum while the net asset [...] value per unit as [...] reported in the statement of financial position included an audit adjustment for recognition of all preliminary expenses incurred in the statement of comprehensive income in 2011 and 2012. htisec.com |
於損益賬確認之收益或虧損淨額包括財務資產所賺取之股息或利息，並於綜 合 收益表 內 計 入「其他收益 及虧損」。 sisinternational.com.hk | The net gain or loss recognised in profit or [...] loss incorporates any dividend or interest earned on the financial assets and is included in the ‘other gains and losses’ line item [...] in the consolidated income statement. sisinternational.com.hk |
按 營 業 租 約 支 付 之 款 項（扣 除 出 租 公 司 所 給 予 之 任 何 獎 勵），包 括 就 租 賃 土 地 及 土 地 [...] 使 用 權 作 出 之 預 付 款 項， 以 直 線 法 按 租 期 於 收 益 表 中 扣 除。 cre8ir.com | Payments made under operating leases (net of any incentives received from the lessor), including upfront payment made for [...] leasehold land and land use rights, [...] are charged to the income statement on a straight-line [...]basis over the period of the lease. cre8ir.com |
根據 經營租賃所作付款經扣除自出租人收取之任何優惠後，於租賃期內按直線法 在收益表支銷。 northasiaresources.com | Payments made under operating leases (net of any [...] incentives received from the lessor) are [...] expended in the income statement on a straight-line [...]basis over the period of the lease. northasiaresources.com |
在集團層面上，管理層會每月編製及審閱一套完 善 的 管 理 層 [...] 賬目資 料 集，當 中 包 括 收 益 表、資 產 負債 表、現 金 流 量 [...]表 以及主要比率。 glencore.com | At a Group level a well-developed management accounts [...] pack, including income statement, balance [...]sheet, cash flow statement as well as [...]key ratios is prepared and reviewed monthly by management. glencore.com |
與 非 持 有 人 的 交 易 所 產 生 的 全 部 收 入 及 開 支 會 呈 列 於 全 面 收 益 表；而 擁 有 人 的 權 益 變 動 則 呈 列 於 權 益 變 動 表。 evoc.cn | All income and expenses arising from transactions with [...] non-owners are presented [...] under the Statement of Comprehensive Income; while the owners’ changes in equity are presented under the Statement of Changes [...]in Equity. evoc.cn |
本核數師已完成審核載於第 28 頁至第 68 [...] 頁的中國金融租賃集團有限公司（「貴公司」）及其附屬公司 [...] （統稱「貴集團」）的綜合財務報表，包括於二零零九年十二月三十一日的綜合財務狀況表及 貴公司 財務狀況表，截至該日止年度的綜合全 面 收益表 、 綜合權益變動表及綜合現金流量表，以及主要會計政 策概要及其他附註解釋。 cflg.com.hk | We have audited the consolidated financial statements of China Financial Leasing Group Limited (the "Company") and its subsidiaries (collectively referred to as the "Group" ) set out on pages 28 to 68, which comprise the consolidated and company statements of financial position as at 31 December 2009, [...] and the consolidated statement [...] of comprehensive income, the consolidated statement of changes [...]in equity and the consolidated [...]statement of cash flows for the year then ended, and a summary of significant accounting policies and other explanatory notes. cflg.com.hk |
倘收購成本低於所收購附屬公司資產淨 值之公平值，則差額會直接於綜合全 面 收益表 中 確 認。 hklistco.com | If the cost of acquisition is less than the fair value of the net assets [...] of the subsidiary acquired, the difference is recognised directly in [...] the consolidated statement of comprehensive income. hklistco.com |
於 本 集 團 [...] 業 績 內 的 非 控 制 性 權 益 在 綜 合 全 面 收 益 表 內 以 年 內 分 配 予 非 控 制 性 權 益 與 本 [...]公 司 擁 有 人 的 總 溢 利 或 虧 損 及 全 面 總 收 益 方 式 列 報 。 cigyangtzeports.com | Non-controlling interests in the results of the Group are [...] presented on the face of the [...] consolidated statement of comprehensive income as an allocation [...]of the total profit or loss [...]and total comprehensive income for the year between non-controlling interests and the shareholders of the Company. cigyangtzeports.com |
綜合收益表包括 自最早呈列日期起或自該等合併實體或業務首次受共同控 制 日期起 以期限較短者為准（不論同一控制合併的日期）的業績。 mmg.com | The consolidated income statement includes the results [...] of each of the combining entities or businesses from the earliest [...]date presented or since the date when the combining entities or business first came under the common control, where this is a shorter period, regardless of the date of the common control combination. mmg.com |
它抽取记录，对比原材料收据与仓库记录；采购合同与实际购买数量；购买发票与财务记 录；生产记录与转为存货的制成品；生产数据与操作记录；增值税记录 与 收益表。 multilateralfund.org | It sampled records of raw material receipts against warehouse records; procurement contracts with actual purchases; purchase invoices with financial records; production records against the finished product transferred to storage; production statistics with operating records; daily workshop [...] production records against production [...] records; income statements with revenue accounts; and VAT records with income statements. multilateralfund.org |
28.4 董事會須自首届股東周年大會起不時安排編 制 收益表 賬 與資産負債表 (倘為 首份賬目則自本公司註冊成立日期起計之期間，否則自上一份賬目起計之期 間 )連同截至收益表結算 日期之資産負債表及董事會就本公 司 收益表 涵 蓋 期 間之收益及本公司截至該時期止之業務狀况所作報告，核數師按細則第 29.1 條編制之報告及法例可能規定之其他賬目及報告。 cifi.com.hk | 28.4 The Board shall, commencing with the first [...] annual general meeting [...] cause to be prepared and to be laid before the members of the Company at every annual general meeting a profit and loss account for the period, in the case of the first account, since the incorporation of the Company and, in any other case, since the preceding account, together with a balance sheet as at the date to which the profit and loss account is made up and a Directors' report with respect to the profit or loss of the Company [...]for the period [...]covered by the profit and loss account and the state of the Company's affairs as at the end of such period, an Auditors' report on such accounts prepared pursuant to Article 29.1 and such other reports and accounts as may be required by law. cifi.com.hk |
倘 本 集 團 為 出 租 方，本 集 團 根 據 經 營 租 約 出 租 之 資 產 計 入 [...] 非 流 動 資 產，而 經 營 租 約 項 下 之 之 應 收 租 金 於 租 賃 期 間 以 直 線 法 計 入 收 益 表。 evoc.cn | Where the Group is the lessor, assets leased by the Group under operating leases are included in noncurrent assets, and rentals receivable [...] under the operating leases [...] are credited to the statement of comprehensive income on a straight-line [...]basis over the lease term. evoc.cn |
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。