| 单词 | 账面 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 账面 noun —carrying value n账面 —an entry • an item in accounts Examples:账面值 n—carrying amount n • book value n See also:账 n—account n • debt n 账—bill
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私 营部门司的政策是在第一个推销年度末将未售出贺卡和过时礼品 的 账面 价 值 减 记为零，在第二个推销年度末把所有其他礼品 的 账面 价 值 减记为零。 daccess-ods.un.org | It is PFP policy to write down unsold cards and dated products to zero value at the end of the first sales campaign year, and all other products at the end of the second sales campaign year. daccess-ods.un.org |
为确保发展取得 [...] 的成果由全民共享，当前拓展就业机会的政策包含企业社会责任计划，私营企业 向基金社会项目捐献一定比例的利润( 账面 利 润的 2%)。 daccess-ods.un.org | To ensure that the fruits of development are shared by all, the current policy to broaden the circle of opportunities comprises a corporate social [...] responsibility scheme whereby private enterprises contribute a percentage (2 per [...] cent of their book profit) to fund [...]social projects. daccess-ods.un.org |
不论出于何种原因，都不得有任何未经记录的公司资金、资产或其他任何类型 的“账面外”账目 starbucks.com.br | There cannot be any unrecorded company funds, assets or any other type of “off [...] the books” accounts, no matter what the reason for such accounts. starbucks.com.br |
在第二篇文章中，我们将研究这两个指标的相互关系，这是VPA（每股面值）和P / VP（价格/账面价值）。 zh-cn.iniciantenabolsa.com | In this second article, we will study two indicators related to each other, which are the VPA (value per share) [...] and P / VP (Price / Book Value). en.iniciantenabolsa.com |
当教科 文组织履行完合同规定的义务时，会从负债中减去相 关 账面 价 值 ，然后将等额款项作为收入 记账。 unesdoc.unesco.org | When UNESCO meets the contractual requirement, it reduces the book value of the liability and recognizes revenue amount equal to that reduction. unesdoc.unesco.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 |
按合理的时间间隔将资产账 面记录与现存资产进行比 较，如有差异，应采取适当 行动。 universalleaf.com | Recorded accountability for assets is compared with the existing assets at reasonable intervals and appropriate action is taken with respect to any differences. universalleaf.com |
在上一个双年度的报告中，外聘审计员建议教科文组织“建立一套制度，以确保在财 务期结束时账面上结 存的债务只是有效债务，并且保证这些债务能以实时方式动态地确认其 [...] 效力和数额”。 unesdoc.unesco.org | In her report on the last biennium, the External Auditor recommended that UNESCO should “implement [...] mechanisms to ensure that only valid [...] obligations remain in the accounts at the end of the [...]financial period and these obligations [...]should be assessed on an ongoing basis as to validity and amounts”. unesdoc.unesco.org |
这意味着缅 甸从天然气和其它自然资源销售中获取的可观外汇 收入将首次准确地反映在国家账面上。 crisisgroup.org | This means that the country’s sizeable foreign currency revenues [...] from the sale of natural gas and other resources will be accurately [...] reflected in the national accounts for the first time. crisisgroup.org |
假体准备的经验教训（小高考）和 账面 从 祭品到祭坛（大门口）成为庄严的游行，但礼仪纲要：他们解雇的慕道者和群众，在一长串;照应开头的单词“正确和公正的”，并桑克蒂斯中断了;院校的话; [...] Anamimnesis，Epiklesis与祈求人们在那个地方所有种;对高程改为“圣物圣”，中共融的主教和分发的执事（执事具有圣杯），然后在最后的祈祷和解雇，这种秩序的特点是使用所有的叙利亚和巴勒斯坦人，其次是礼仪在派生拜占庭。 mb-soft.com | The preparation for the lessons (the little [...] Entrance) and the carrying of the oblation from [...]the Prothesis to the altar (the great [...]Entrance) become solemn processions, but the outline of the liturgy: the Mass of the Catechumens and their dismissal; the litany; the Anaphora beginning with the words "Right and just" and interrupted by the Sanctus; the words of Institution; Anamimnesis, Epiklesis and Supplication for all kinds of people at that place; the Elevation with the words "Holy things to the holy"; the Communion distributed by the bishop and deacon (the deacon having the chalice); and then the final prayer and dismissal–this order is characteristic of all the Syrian and Palestinian uses, and is followed in the derived Byzantine liturgies. mb-soft.com |
此外， 所持应税证券的账面价值超过1,000万瑞士法郎的公司以及在瑞 士本国证券上市的交易所中进行报价的场外会员也被视为瑞士证 券交易商。 gza.ch | Furthermore, companies holding taxable [...] securities whose book values exceed CHF 10 million and remote members of [...]a Swiss stock exchange with [...]regard to Swiss titles which are quoted on the Swiss stock exchange are considered Swiss securities dealers. gza.ch |
现金损失或应收账款账面价值 损失引起的注销，包括将贷款改为赠款，适 用财务细则10.6 。 daccess-ods.un.org | Write-offs due to loss of cash or of the book value of accounts receivable, including [...] the conversion of loans into grants, [...]is governed by Financial Rule 10.6. daccess-ods.un.org |
这些风险包括：库存记录和库存交易会计确认的精确度和完整性；固定资产记录的 精确性；以及请假记录及其在人口基金财务报表中的相 关 账面 价 值 的精确性。 daccess-ods.un.org | These risks include, inter alia, the accuracy and completeness of inventory records and the accounting recognition of inventory transactions; the accuracy of fixed [...] asset records; and the accuracy of leave records [...] and their related accounting values in the UNFPA [...]financial statements. daccess-ods.un.org |
参赛者同意的最小金额为$ 15,000美元，每个条目，期货，外汇或合并期货/外汇帐户满意 的 账面 经 纪。 fxpips.com | Entrant agrees to deposit a minimum of $15,000 US, per entry, in a futures, forex or combined [...] futures/forex account satisfactory to Carrying Broker. fxpips.com |
VPA是每一股的账面价值 ，即其内在价值。 zh-cn.iniciantenabolsa.com | The VPA is the book value of each share, ie its intrinsic value. en.iniciantenabolsa.com |
减少的5.8个百分点主要是因为材料价格上涨导致每架飞机销售成本增加、公务机售价降低、公务机和民用飞机之间交付量的混合，以及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；其中一部分被2010年1月31日止的第四季度的库存与2009财政年度第四季度相 比 账面 价 值降低、因公务机交付量下降而导致的销售和管理费用支出降低、因宇航项目某些飞机型号的工装完全摊销而降低的摊销支出，以及因客户取消公务机订单而收到的补赔偿所抵销。 cn.bombardier.com | The 5.8 percentage-point decrease is mainly due to higher cost of sales per unit mainly due to price escalations of materials, lower selling prices for business aircraft, the mix between business and commercial aircraft deliveries, and the net negative impact in other expense (income) from the revaluation of certain balance sheet accounts in foreign currencies at the balance sheet date; partially offset by higher write-down of inventories for the [...] fourth quarter ended January 31, [...] 2009 compared to the fourth quarter of fiscal year 2010, lower [...]selling, general and administrative [...](SG&A) expenses mainly due to lower business aircraft deliveries, lower amortization expense due to the aerospace program tooling on some aircraft models being fully amortized, and liquidated damages from customers mainly as a result of business aircraft order cancellations. cn.bombardier.com |
这项针对资本弱化的法规要求每种资产（通常按 公平市值计算，但很多情况下用较低 的 账面 价 值即可）都必须对 应一定比例的权益。 gza.ch | The thin capitalization rules require that each asset class (in general, fair market value, but often the lower book values suffice) has to be underpinned by a certain equity portion. gza.ch |
大众科学”是美国月刊，成立于1872年 账面 一 般读者对科学和技术科目的文章。 cn.anypdftools.com | Popular Science" is an American monthly magazine [...] founded in 1872 carrying articles for [...]the general reader on science and technology subjects. resource.anypdftools.com |
当然，重组的目的是为提升该公司业 绩，因此TNT可能仅仅是想出售其中国业务，以清 除 账面 上 最 可能损失惨重的业务。 youngchinabiz.com | Of course the purpose of this kind of restructuring is to improve a company’s performance, so in this case TNT may simply want to sell its China business to rid its books of a unit that is most likely losing big money. youngchinabiz.com |
与油气开采活动相关的辅助设备及设施 的 账面 原 价 ，累计折旧和减值准备累计 金额及其计提方法。 eisourcebook.org | The original book value of the auxiliary equipment and facilities for the oil and gas exploitation activities, the accumulative depreciation amounts and the accumulative amounts of the impairment provisions as well as their calculation methods. eisourcebook.org |
投资处置损益以处置收益与账面价值之间的差额计算，在分配给参加总 部现金池的各基金的净收益内开列 daccess-ods.un.org | (iii) Gains and losses on the sale of investments are calculated as the difference between the sales proceeds and book value and are reflected in the net income distributed to the Headquarters cash pool participants daccess-ods.un.org |
企业范围内的各种数据都会自 动流向财务活动（如应付账款和应收账 款处理）以及会计流程（如总分类账和 库存核算），如此一来，您的账面数据 将始终保持最新，另外您也能够时刻了 解贵企业的运营状况。 logrus.ru | Data from across your company flows automatically to financial activities, such as payables and receivables processing, and to accounting processes, such as general ledger and inventory accounting – so your books are always up-to-date, and you always know where your company stands. logrus.ru |
最后，报告提及在周转资金管理方面，2010 年底，妇 女署在经常资源内累积盈余(未用资源 ) 账面 金 额为 1 500 万美元，2011 年底，账 面金额增加到 4 100 万美元，足以支付大约 4 个月的估计年度费用。 unwomen.org | Finally, regarding liquidity management, it is mentioned that, [...] at the end of 2010, [...] UN-Women carried forward $15 million of accumulated surplus (unexpended resources) within regular resources, which had increased [...]to $41 million at [...]the end of 2011, which is suffi cient to cover approximately four months of estimated annual expenses. unwomen.org |
如上述规则不适用，以书面账户协议明确清楚地确定为相关中间人 通过该办事处订立了账户协议的办事处的所在地的法律 [第 5(1)条 daccess-ods.un.org | If above rule is inapplicable, law of the place of [...] the office that a written account agreement expressly [...]and unambiguously identifies as [...]the office through which the relevant intermediary entered into the account agreement [Article 5(1) daccess-ods.un.org |
委员会从收到的资料中还注 意到，这种活动由经常预算和预算外资源(维持和平行动支 助 账 户 和 作为对中央 行政所提供服务的偿还款收到的方案支助收入)两 方 面 供 资。 daccess-ods.un.org | The Committee further notes from the information provided to it that this activity is financed from both the regular budget and [...] extrabudgetary resources (the support account for peacekeeping operations and programme support income received as reimbursement for services provided by the central administration). [...] daccess-ods.un.org |
(3) 在行使所有或任何以认股权证代表的认购权利时，可行使的相关认 购权利相等于该认股权证的持有人须要就行使认购权而支付的现 金金额的股份票面值（或如只行使部分认购权，则为该面值的相关 部分，视情况而定），此外，应就该认购权分配给行权的认股权证 持有人相等于以下两者的差额的额外 票 面 值 入 账 列 为 全部缴足股 款的股份 cr-power.com | (3) upon the exercise of all or any of the subscription rights represented by any warrant, the relevant subscription rights shall be exercisable in respect of a nominal amount of shares equal to the amount in cash which the holder of such warrant is required to pay on exercise of the subscription rights represented thereby (or as the case may be, the relevant portion thereof in the event of a partial exercise of the subscription rights) and, in addition, there shall be allotted in respect of such subscription rights to the exercising warrantholder credited as fully paid such additional nominal amount of shares as is equal to the difference between cr-power.com |
继我根据安全理事会第 1859 (2008)号决议第 5 段提交的报告(S/2009/385) 之后，一旦所有石油换粮食方案下的未了工作均已完成，并考虑到：(a) 任何必 要的剩余工作，(b) [...] 伊拉克政府应缴纳的任何赔偿金，以及(c) 确保本组织有足 够资金支付下列费用：㈠ 已发生的费用，㈡ 与逐渐结束石油换粮食方案有关的 费用，和/或㈢ [...] 联合国就与石油换粮食方案有关的调查和诉讼与会员国开展合作 所产生的费用，其余所有其他资金应自伊拉克代 管 账 户 划 转伊拉克发展基金。 daccess-ods.un.org | Further to my report pursuant to paragraph 5 of Security Council resolution 1859 (2008) (S/2009/385), once all outstanding activities under the oil-for-food programme are concluded, and taking into account (a) any necessary residual activities, (b) any indemnities that may be provided by the Government of Iraq and (c) the need to ensure the availability of sufficient funds for the Organization to meet the costs and expenses that (i) have been incurred, (ii) are associated with the winding down of the oil-for-food programme and/or (iii) arise from the cooperation of the United Nations with Member States in respect of investigations and proceedings related to the [...] programme, all other remaining funds should be transferred [...] from the Iraq escrow account to the Development [...]Fund for Iraq. daccess-ods.un.org |
4 个一般临时人员职位中的 2 个，即 1 个 P-4 和 1 个 P-3 [...] 培训干事，以及 1 个 P-4 续设员额，目前由支助账户供资，负责设计、提供、升级、统一和评价 [...]目前三个贯穿各领域的领导方案： 高级特派团领导方案为期 2 个星期的课程， [...] 每年由一个会员国主办两次，每次有来自会员国、秘书处以及联合国机构、方案 和基金的 26 名候选人参加；高级领导方案是特派团所有 D-2 及以上级别的人员 必须参加的概况介绍课程，每年在纽约举行两次；高级行政管理和资源培训方案 为两组 40 名候选人提供的持续一年的强化方案，包含远程教学和为期三个星期 的讲习班。 daccess-ods.un.org | Two of the 4 general temporary assistance positions, 1 P-4 and 1 P-3 Training Officers, and [...] 1 P-4 continuing post, currently funded [...] from the support account, design, deliver, [...]upgrade, harmonize and evaluate three [...]ongoing cross-cutting leadership programmes: the senior mission leaders’ programme, a two-week course, conducted twice annually at a host Member State, for 26 candidates from Member States, the Secretariat, the United Nations agencies, programmes and funds); the senior leaders’ programme, a compulsory orientation course for all mission personnel at the D-2 level and above, conducted twice annually in New York; and SMART, an intensive year-long programme involving distance learning and three week-long workshops for two groups of 40 candidates. daccess-ods.un.org |
该组织敦促政府与公民社会协商，监督执 [...] 行建议取得的进展并提出报告，特别是将透明度原则扩大到预算过程，公布国家 预算，查明外国银行账户， 政府代表的资产申报核实，和加入《联合国反腐败公 [...]约》等。 daccess-ods.un.org | It urged the Government to monitor and report, in consultation with civil society, on progress made in relation to the implementation of recommendations, in particular the extension of transparency principles to the budgetary process, the publication of the [...] national budget, the clear identification [...] of foreign bank accounts, verifiable declaration [...]of assets by Government representatives [...]and accession to the United Nations Convention against Corruption. daccess-ods.un.org |
(iv) 就股份选项被适当行使的股份（「行使选项股份」）而言，有 关股息（或获授予选项权利的该部份股息）不得以现金支付， 而须基于如上所述决定的配发基准向行使选项股份的持有人以 入账列为缴足方式配发有关类别的股份，而就此而言，董事会 应把其决定的任何部份本公司未分利润（包括转入任何储备或 其他特别账项、股份溢价账、资 本赎回储备作为 进 账 的 利润， 但认购权储备除外）拨充资本及予以运用，该笔款项按此基准 可能须用于缴足该等向行使选项股份的持有人配发及分派的有 关类别股份的适当股数。 aactechnologies.com | (iv) the dividend (or that part of the dividend in respect of which a right of election has been accorded) shall not be payable in cash on shares in respect whereof the share election has been duly exercised (“the elected shares”) and in lieu thereof shares of the relevant class shall be allotted [...] credited as fully paid [...] up to the holders of the elected shares on the basis of allotment determined as aforesaid and for such purpose the Board shall capitalise and apply out of any part of the undivided profits of the Company (including profits carried and standing to the credit of any reserves or other special account, share premium account, capital redemption [...]reserve other [...]than the Subscription Rights Reserve) as the Board may determine, such sum as may be required to pay up in full the appropriate number of shares of the relevant class for allotment and distribution to and amongst the holders of the elected shares on such basis. aactechnologies.com |
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