| 单词 | 未贴现 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 未贴现 adjective —undiscounted adjSee also:贴现 adj—discounted adj 贴现 v—discount v 贴现—rebate 贴—sticker • keep close to • subsidize • fit snugly • allowance (e.g. money for food or housing) • classifier for sticking plaster: strip • post (e.g. on a blog)
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此外，对短期雇员福利负债是采用 未贴现 办 法 计量。 daccess-ods.un.org | Moreover, short-term employee benefit obligations [...] are measured on an undiscounted basis. daccess-ods.un.org |
此外短期工作人员福利负债也是在未 经 贴现 即 加 以计算的。 daccess-ods.un.org | Moreover, short-term employee benefit [...] obligations are measured on an undiscounted basis. daccess-ods.un.org |
根据现行法 律，在雇员死亡的情况下，包 括 未 休假 期的津贴在内 的津贴付给其丈夫(妻子)、子女或父母以及(如果他们都不在)付给 其他继承人。 daccess-ods.un.org | In case of death of the [...] employee, the allowance, including for the unused leave, is paid to his/her husband (wife), children [...]or parents, [...]and in their absence – to other inheritors, in accordance with the legislation in force. daccess-ods.un.org |
以往，未使用 休假日负债是根据截至报告日 期的当期费用计算的，不进行贴现或 其 他调整。 daccess-ods.un.org | Previously, the [...] liabilities for unused vacation days were directly calculated on the basis of amounts accrued as at the reporting date without discounting or other adjustments. daccess-ods.un.org |
在实践中，贴现率越高，未来款 额的现值就越低；相反 ， 贴现 率 越低 ，未 来款额的现值就越高。 daccess-ods.un.org | In practical terms, [...] the higher the discount rate, the lower the present value of future amounts (conversely, the lower the rate, [...]the higher the present value). daccess-ods.un.org |
教科文组织采用“现收现付” 制度来支付医疗保险基金实际支出 的费用；但是目前没有对未来的津贴 做 出 规定。 unesdoc.unesco.org | UNESCO has a “pay as you go” system to cover the cost of actual MBF expenses; but no provision is currently made for future entitlements. unesdoc.unesco.org |
贴现率的选择会影响未来成 本和效益如何按照现值（“目前的货币”）进行估价。 teebweb.org | The choice of discount rate affects how future [...] costs and benefits are valued in terms of present values (‘today’s money’). teebweb.org |
这些福利作 为非流动负债对待；如果付款和贴现 影 响 被视为非常重大，则按估 计 未 来 现 金 流 的现值计 量。 unesdoc.unesco.org | These are treated as non-current liabilities and are measured at the present value of the estimated future cash flows if the payments and the impact of discounting are considered to be material. unesdoc.unesco.org |
贴现现金流（Discounted Cash Flow，DCF）是人们为了预期的未来现金 流 ，所愿付出的当前代价。 12manage.com | Discounted Cash Flow (DCF) is, what amount someone is willing to pay today, in order to receive the anticipated cash flow of future years. 12manage.com |
在 2006-2007 两年期财务报表中，离职后健康保险方面的应计负债是根据精 算估值入账的，而离职回国补助金和未用年假方面的负债是按现时费用入账的， 未进行贴现或其他调整。 daccess-ods.un.org | In the financial statements for the biennium 2006-2007, the accrued liability recorded for after-service health insurance was based on an actuarial valuation whereas the [...] liabilities for [...] repatriation benefits and unused annual leave were recorded on the basis of current costs without discounting or other adjustments. daccess-ods.un.org |
由于离职后医疗保险负 [...] 债包含难民署将来为其退休工作人员将要支付的福利，《公共部门会计准则》与 其他大多数会计框架一样，要求对这些福利金额进行 “ 贴现 ” ，从而使报告实体 用未来福 利的现值作为其负债的估计数。 daccess-ods.un.org | As the after-service health insurance liability is composed of benefits that will be paid out by UNHCR to its retired staff in the future, IPSAS, like most other [...] accounting frameworks, [...] requires that these amounts be “discounted” so that the reporting entity [...]takes the present value [...]of the future benefits as an estimate for its liability. daccess-ods.un.org |
行政管理准备金根据每个基金的细则设立，主要用于支付与工作人员有关的费用 （离职、离职后津贴等）及未来可能 出 现 的 其 他费用。 unesdoc.unesco.org | Administrative reserves have been established in accordance with the rules pertaining to each fund to cover [...] mainly staff-related costs (separation, [...] after-service entitlements, etc.) and other outlays that may arise in the future unesdoc.unesco.org |
有望在报告编制日期结束超过 12 个月之后结算的这些项目作为非流 动负债入账；并且，如果付款和贴现 影 响 被视为非常重大，则按估计 的 未 来 现 金 流 的现值计 算。 unesdoc.unesco.org | These elements which are expected to be settled more than 12 months after the end of the reporting date are treated as non-current liabilities and are measured at the present value of the estimated future cash flows if the payments and the impact of discounting are considered to be material. unesdoc.unesco.org |
审计委员会审查了联合国及其各实体 的现 行非 消耗性财产安排，并注意到下列方面缺陷的实例：(a) 盘存报告中开列的某 些物品已经不知下落，或者已经过时；(b) 没有始终如一地进行实物清点，有些 物项没有计入；(c) 实物清点与登记数字存在出入；(d) 一些人工固定资产登记 容易出错；(e) 在没有凭证的情况下调整固定资产登记册；(f) 没有始终如一地 对实物盘存和固定资产登记册进行核对；(g) 有些资产未妥善加贴标签。 daccess-ods.un.org | The Board reviewed the existing non-expendable property arrangement at the United Nations and its entities and noted the following examples of deficiencies: (a) the inventory reports included items that could not be located or were obsolete; (b) physical inventory counts were not always performed and items were not accounted for; (c) there were discrepancies between physical and recorded counts; (d) some manual fixed asset registers were prone to error; (e) adjustments were made to fixed asset registers without supporting documents; (f) reconciliation was not always performed between physical inventory and the fixed asset register; and (g) assets were not always properly tagged. daccess-ods.un.org |
联合国指出，在估算与服务终了负债有关的福利时，选 择 贴现 率 的 目的是 测算出一笔金额，该金额若投资于一个高质量债务证券组合，可提供必要 的 未来 现金流以支付到期的应计福利。 daccess-ods.un.org | According to the United Nations, the objective of selecting a discount rate when valuing end-of-service benefits is to measure the single amount that, if invested in a portfolio of high-quality debt instruments, would provide the necessary future cash flow to pay the accrued benefits when due. daccess-ods.un.org |
但现在主流新闻媒体 的相关性受到了非主流渠道日益流行的挑战，新闻传播平台正在迅速扩张，并不 断地花样翻新，社交媒介工具也在改变着人们获得和共享信息的方式，因此，咨 询委员会试想，现在是否已到新闻部作出以下评估的时候：如何使其新闻活动更 好地为本组织需求服务，如何提高其工作的创造力和创新性，如何继续以 较 贴近 世 界各地人们日常生活的方式促进联合国工作。 daccess-ods.un.org | However, now that the relevance of the mainstream news media is being challenged by the rising popularity of alternative sources, news distribution platforms are rapidly multiplying and diversifying and social media tools are revolutionizing the way in which people access and share information, the Committee wonders whether the time has come for the Department of Public Information to assess how it can enhance the responsiveness of its public information activities to the Organization’s needs, how it can bring greater creativity and innovation to its work, and how it can continue to promote the work of the United Nations in a way that is more relevant to the daily lives of individuals all around the world. daccess-ods.un.org |
根据执行局第一八九届会议开展的讨论以及提出的指导意见，总干事将在第一九 0 届 以及其后几届会议上提出具体的建议，将根据情况涉及如下领域：(i) 执行局报告文件及其 频率的合理化；(ii) 使用的语言；(iii) 正式记录的安排；(iv) 执行局代表享有的差旅和日补 贴；(v) 根据未来 C /5 文件的编制周期重新安排大会的议程；(vi) 简化大会的程序；(vii) 对教 科文组织所有治理结构的规则和程序、最佳做法以及治理方案的协调问题开展研究。 unesdoc.unesco.org | Following discussions during the 189th session of the Executive Board, and in line with the guidance given, the Director-General is ready to provide detailed proposals at the 190th and subsequent sessions, as the case may be, covering such areas as: (i) rationalization of Executive Board reporting documentation and frequency; (ii) use of languages; (iii) official records arrangements; (iv) Executive Board representatives travel and DSA entitlements; (v) rearrangement of General Conference agendas in line with the future C/5 document programming cycle; (vi) simplification of General Conference procedures; (vii) study of best practices and harmonization of governance arrangements, rules and procedures in all governance structures of UNESCO. unesdoc.unesco.org |
委员会还强调，社会保障权包括缴费式和非缴费 式津贴、现金和实物津贴。 daccess-ods.un.org | The Committee has also underscored that the right to social security includes both contributory and non-contributory benefits, and both cash and in-kind benefits. daccess-ods.un.org |
大会在同一决议第五节第 11 段中请秘书长寻求更加有效的战略，及时填补 所有工作地点现有和未来的 语文员额空缺，表示注意到秘书长关于会议时地分配 办法的报告(A/63/119 和 Corr.1)第 92 段，又请秘书长尽早举行该段提及的语文 工作人员竞争性征聘考试和 2009 年后的其他考试，以便及时填补所有工作地点 现有和未来的 语文员额空缺，并向大会第六十四届会议通报这方面的努力。 daccess-ods.un.org | In section V, paragraph 11, of the same resolution, the General Assembly requested the Secretary-General to seek [...] a more effective [...] strategy to fill current and future language post vacancies at all duty stations in a timely manner, took note of paragraph 92 of the report of the Secretary-General on the pattern of conferences (A/63/119 and Corr.1), and also requested the Secretary-General to hold the competitive examinations for the recruitment of language staff referred to in that paragraph, as well as other examinations beyond 2009, well in advance so as to fill current and future language post vacancies at all duty stations in a timely manner, and [...]to inform the Assembly [...]at its sixty-fourth session of efforts in that regard. daccess-ods.un.org |
在过去，院长津贴从未如此长期(超过 25 年)保持在相同水平，全然不顾生 活费方面的趋势。 daccess-ods.un.org | In the past, the President’s allowance has never remained at the same level for such an extended period (more than 25 years), despite the trend in the cost of living. daccess-ods.un.org |
(i) 如果由于部署激增而大量消耗资源，安保部则有责任找到各种 [...] 途径，安排剩余资源的优先秩序，包括争取更广泛的联合国安保管理网 络的支助，以确保在出现未曾预见的额外业务需要时，安保部仍然有能 [...]力作出反应。 daccess-ods.un.org | (i ) When resources are depleted owing to surge deployments, it is incumbent on the Department to identify ways to prioritize the remaining resources, including through support from the broader United Nations security management [...] network, so as to ensure that it is still able to respond in the event [...] of additional, unforeseen operational requirements. daccess-ods.un.org |
贴现率与 大部分用于离职后健康保险负债精算估值的方法要素一样，是由 [...] 联合国代表所有参加相同健康保险计划并且其估值工作由联合国协调的实体选 定的。 daccess-ods.un.org | Like most of the [...] methodological elements used for the [...]actuarial valuation of the after-service health insurance liability, [...]the discount rate was selected by the United Nations on behalf of all entities participating in the same health insurance plans for which the United Nations coordinated the valuation exercise. daccess-ods.un.org |
出现未用余 额的主要原因是：(a) 一些特遣队的实际轮调费用减少、为部署 [...] 和轮调特遣队人员使用了合并飞机包租服务、一个派遣国没有部署特遣队人员和 只记录了三个特遣队两次轮调中的一次轮调的支出(另一次轮调费用记入上一财 政期)，以及在收到根据协助通知书安排进行的轮调费用报销方面的延迟；(b) [...] 偿 还部队派遣国政府主要设备的费用减少，因为履带式装甲运兵车和迫击炮已运 回、一些设备无法使用，部署主要设备方面也出现延误；(c) 货运和部署特遣队 所属设备所需经费减少，因为一些设备的部署是通过海运而不是按照起初设想通 过空运进行的。 daccess-ods.un.org | The unspent balance resulted [...] primarily from: (a) lower actual rotation costs for some contingents, the utilization of combined [...]air charter services for the deployment and rotation of one contingent personnel, the non-deployment of contingent personnel from one contributing country and the recording of expenditures for only one of two rotations for three contingents (as the other rotation was charged against the previous financial period), and delays in the receipt of claims for rotations conducted under letter-of-assist arrangements; (b) reduced requirements for reimbursements to troopcontributing Governments for major equipment, owing to the repatriation of tracked armoured personnel carriers and mortars, the unserviceability of some equipment, and delays in the deployment of major equipment; and (c) reduced requirements for the freight and deployment of contingent-owned equipment, due to the deployment for some equipment by sea rather than by air as originally envisaged. daccess-ods.un.org |
在这方面，国家工作队教育专题工作分组（由教科文组织主持）已经 确立了具体领域，以便在促进东南亚 实 现未 实 现 的 教育的合作项目中为泰国提供支持。 unesdoc.unesco.org | In this regard, the UNCT Sub-TWG on education, chaired by UNESCO, has identified [...] specific areas to support Thailand in a collaborative project [...] on “Reaching the Unreached in Education for [...]South East Asia”. unesdoc.unesco.org |
这比 2007 年 12 月 31 日时的 4 810 万美元总额减少了 [...] 100 万美元，具体情况是， 离职回国津贴和未用休假折付方面的负债分别下降了 320 [...] 万美元和 210 万美元， 而离职后健康保险和法官养恤金方面的负债则分别增加了 [...]50 万美元和 380 万美 元，部分抵消前两项数额。 daccess-ods.un.org | This was a reduction of $1.0 million compared with the total of $48.1 million as at 31 [...] December 2007, with decreases for [...] repatriation benefits and unused vacation days of [...]$3.2 million and $2.1 million, respectively, [...]offset by increases for after-service health insurance and judges’ pension benefits of $0.5 million and $3.8 million, respectively. daccess-ods.un.org |
粮农组织选择这种方法，而不选择立 即全部入帐，原因是这种方法可以抵消由外部因素引起的计划负债报告金额中很大 一部分波动，如欧元/美元汇率和贴现 率 的 波动，此类波动完全不受粮农组织的控 制，而且经过一段时间最终会被抵消。 fao.org | FAO opted for this method over immediate full recognition as it mitigates significant volatility in the reported value of the Plan liabilities caused by external factors, such as movements in the Euro-US Dollar exchange rate and discount rates, which are entirely out of FAO’s control and which may ultimately offset over time. fao.org |
劳工法》第65条规定，如果工作场所的工作最少临时停止四周，或因普 遍的经济危机或不可抗力临时造成工作场所的活动部分或完全关闭而采用短期工 作，那么雇员的短期工作补贴由他们 未 工 作 时期的失业保险支付。 daccess-ods.un.org | Article 65 of the Labour Law states that in case the work is temporarily stopped at the workplace for a minimum of four weeks or short work is applied due to partial or complete closedown of the activities of workplace temporarily as a consequence of a general economic crisis or force majeure, short work benefits are paid to the employees from unemployment insurance for the periods they do not work. daccess-ods.un.org |
关于非救助性质的补贴方面，西班牙关于社会保险的法律中规定了为残疾 子女或残疾未成年人每月提供的补贴 ， 其 金额已经达到了残疾人非救助性质补贴 的总体水平，对于残障程度大于等于 65%的残疾子女及残疾未成年人，其补 贴金 额也会相应提高。 daccess-ods.un.org | As for non-contributory benefits, the Spanish social security [...] regulations provide [...] for benefits for children or other dependent minors, if disabled, who receive the same monthly amount of non-contributory benefits as those payable to persons with disabilities generally, with a higher amount for persons [...]with a recognized [...]disability level of or exceeding 65 per cent. daccess-ods.un.org |
如果某个实物期权拥 有多于两个标的资产，可以使用 MSLS 和/或风险控制器来模拟标的资产的轨道，捕捉它们 在贴现现金流模型中的相互影响作用。 crystalballservices.com | If a real options problem has more than 2 underlying assets, either use the MSLS and/or Risk Simulator to simulate the underlying asset’s trajectories and capture their interacting effects in a DCF model. crystalballservices.com |
该项研究还旨在提供有关资 料，协助挑选和确定应当首先受到保护的不可 移动文化财产，以及仍未张贴识别 标志的财 产。 unesdoc.unesco.org | The study was also aimed at providing information on the selection and determination of immovable cultural property which should be protected in the first instance and on property that does not have the distinctive emblem affixed to it. unesdoc.unesco.org |
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