| 单词 | 账面值 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 账面值 noun —carrying amount nbook value nSee also:账面 n—carrying value n 账面—an entry • an item in accounts 面值 n—nominal value n 面值—par value
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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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
会员国用欧元缴纳的会费入账时使 用的 恒 值 美 元 汇率和计算预算使用的是欧元汇 率之间产生的差异也将计入本帐户的借方或贷方。 unesdoc.unesco.org | The differences between the constant dollar rates of exchange at which Member States’ contributions in [...] euros are brought to account and the rate of exchange [...]of the euro used [...]to calculate the budget shall also be credited or debited to this account. unesdoc.unesco.org |
我们需要确保您的账户余额始终为正数；如果您的余额为负数， 那么在您向账户充值使余 额恢复为正数之前， 您不能继续用该账户收款。 moneybookers.com | We need to ensure that you always have a positive [...] balance in your account; if your balance [...]becomes negative then you lose the ability [...]to accept any further payments until you have uploaded enough funds to get back into the positive. moneybookers.com |
以往离职后健康保险应计负债根据精算 估 值 记 账 ， 而 与 未使用休假日和离职回国补助金有关的负债则根据应计金额计算，不作贴现 [...] 或其他调整。 daccess-ods.un.org | Previously, the accrued liability recorded for [...] after-service health insurance was based on [...] an actuarial valuation, whereas the [...]liabilities for unused vacation days and repatriation [...]benefits were calculated on the basis of accrued amounts without discounting or other adjustments. 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 |
(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 |
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 |
优质教育的下列方面受到 了重视：支持课程体系的审查 和修订，特别是根据各国的优先工作和阿拉伯世界的需求纳入 价 值 观 教育和伦理教育；“以 学习者为中心”的教育；改进教学工作，包括能力培养和教师培训；提高教师地位；制定标 准进行评估；制订关于优质教育的国家标准。 unesdoc.unesco.org | The following elements of quality education [...] were highlighted: [...] focus on assistance in curricula review and revision, particularly the introduction of values education and ethical approaches, in accordance with national priorities [...]and Arab [...]needs; “learner-centred” education; improvement of teaching including capacity-building and teacher training; improvement in the status of teachers; development of benchmarking and assessment; elaboration of national standards regarding quality education. unesdoc.unesco.org |
本公司亦將於股東週年大會上按股東週年大會通告載列的條款，就授予董事發行授權 提呈普通決議案，以配發、發行及處理不超過本公司於有關決議案通過當日之已發行股本 面值總額 20%之股份，以及於截至下列時間（以最早者為準）止期間內任何時間，將相當於 本公司於授出購回授權後購回之股份 面值 總 額 之任何股份，加入將授予董事之發行授權 內：(a)本公司下屆股東週年大會結束時；(b)細則或任何適用法例規定本公司須舉行下屆股 東週年大會之期限屆滿時；及(c)該授權於股東大會上以普通決議案撤銷或修訂當日。 centron.com.hk | Ordinary resolutions will also be proposed at the Annual General Meeting in respect of the granting of the Issue Mandate to the Directors, in the terms set out in the notice of the Annual General Meeting, to allot, issue and deal with Shares not [...] exceeding 20% of the [...] aggregate nominal amount of the share capital of the Company in issue as at the date of passing the relevant resolution, and adding to the Issue Mandate so granted to the Directors any Shares representing the aggregate nominal amount of the Shares repurchased by the Company [...]after the granting [...]of the Repurchase Mandate, at any time during the period ended on the earliest of (a) the conclusion of the next annual general meeting of the Company; (b) the expiration of the period within which the next annual general meeting of the Company is required by the Articles or any applicable laws to be held; and (c) the date upon which such authority is revoked or varied by an ordinary resolution at a general meeting of Shareholders. centron.com.hk |
倘該等 公司細則中關於股東大會的所有規定作出必要修訂，亦適用於各個另行召開的股東大 [...] 會，惟所需的法定人數為不少於兩名人士或由受委代表（或倘股東為法團，則作為有 [...] 關法團的正式授權代表）持有該類別已發行股 份 面值 至 少 三分之一，及於續會上，不 少於兩名人士或由受委代表（或倘股東為法團，則作為有關法團的正式授權代表）持 [...] 有該類別股份及該類別股份的任何持有人親身或由受委代表出席者（或倘股東為法 [...] 團，則作為有關法團的正式授權代表）均有權要求投票表決。 asiasat.com | To every such separate general meeting the provisions of these Bye-laws relating to general meetings shall mutatis mutandis apply, but so that the necessary quorum shall be not less than two persons holding or representing by proxy (or, in the case of a member being a corporation, as the duly authorised [...] representative of such corporation) at least [...] one-third in nominal value of the issued shares [...]of that class, and at an adjourned [...]meeting not less than two persons holding or representing by proxy (or, in the case of a member being a corporation, as the duly authorised representative of such corporation) shares of that class, and that any holder of shares of the class present in person or by proxy (or, in the case of a member being a corporation, as the duly authorised representative of such corporation) may demand a poll. asiasat.com |
在这方面值得一 提的是，教科文组 织关于教育部门应对艾滋病毒和艾滋病的项目，在日本的支持下通过能力发展信托基金计 [...] 划，在项目执行方面取得了非常积极的成果，而且该项目不仅提前完成，还获得更多的合作 伙伴（如比利时），以联合开展工作，扩大该项目的覆盖范围和成果。 unesdoc.unesco.org | In this connection, it is worth mentioning that [...] the UNESCO project on HIV/AIDS education sector responses, supported by [...]Japan through its Funds-in-Trust programme for capacity development, is yielding extremely positive results in that the project implementation is not only ahead of schedule but is also gaining additional partners to work with (e.g. Belgium) to scale up the project’s outreach and achievements. unesdoc.unesco.org |
表 4 说明了产生差额的一些原因：2003 [...] 年的一些核定资金被转移到了 2004 年；工发 组织的一览表中没有反映期票的情况；有必要把执行机构收到的一些利息考虑在内；第 [...] 41/65 号决定只为中国的制冷战略提供了一半资金；期票的撤销；过早归还的结余；杂项 收入支出和货币升值以及 2002 年对账产生的收入。 multilateralfund.org | Table 4 demonstrates some of the reasons for the differences: some approved funds in 2003 were transferred in 2004, promissory notes were not reflected in UNIDO’s schedules; some interest received by implementing agencies needed to be taken into account; Decision 41/65 funding half of a refrigeration strategy for China; the revocation of promissory notes; [...] balances returned prematurely; miscellaneous income [...] charges and currency revaluation; and income from the 2002 reconciliation. multilateralfund.org |
除上文披露者外，於最後可行日期，董事並不知悉任何其他人士於本公司的股份或 [...] 相關股份中擁有權益或淡倉，而該等權益或淡倉根據證券及期貨條例第XV部第2及第 [...] 3分部的條文須向本公司作出披露，或直接或間接擁 有 面值 1 0 % 或以上任何類別股本 權益（或與該等股本有關的購股權），而該等股本附有權利可於任何情況下在本集團 [...]任何其他成員公司的股東大會上投票。 equitynet.com.hk | Save as disclosed above, as at the Latest Practical Date, the Directors are not aware of any other person who had an interest or short position in the Shares or underlying Shares of the Company which would fall to be disclosed to the Company under the provisions of Divisions 2 and 3 of Part XV of the SFO, or who was, [...] directly or indirectly, interested in 10% or [...] more of the nominal value of any class of [...]share capital, or options in respect of [...]such capital, carrying rights to vote in all circumstances at general meetings of any other member of the Group. equitynet.com.hk |
本公司可以普通決議案在發行任何新股份之前釐定於第一批中須提呈 發售該等股份或任何該等股份（無論 按 面值 或 溢價）予任何類別股份的所有現有持股 人，發售比例按接近該等持股人分別持有有關類別股份的數目，或作出任何撥備以發 [...] 行及配發有關股份，惟在違反任何有關決定或有關決定不得延續的情況下，有關股份 [...] 可予處理，猶如有關股份於發行有關股份之前構成本公司現有股本的部份。 asiasat.com | The Company may by ordinary resolution, before the issue of any new shares, determine that [...] the same, or any of them, [...] shall be offered in the first instance, and either at par or at a premium, [...]to all the existing [...]holders of any class of shares in proportion as nearly as may be to the number of shares of such class held by them respectively, or make any provisions as to the issue and allotment of such shares, but in default of any such determination or so far as the same shall not extend, such shares may be dealt with as if they formed part of the capital of the Company existing prior to the issue of the same. asiasat.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 |
(d) 就股份選擇權已被正式行使的股份（「已行使選擇權股份」） 而言，有關股息（或已獲授選擇權的該部份股息）不得以股份 支付，而為了取代及支付該股息，須基於上文所釐訂的配發基 [...] 準向已正式行使前述股份選擇權的股東以入賬列為繳足的方式 配發股份，而就此而言，董事會可按其決定把本公司可供分派 溢利的任何部分或本公司儲備賬的任何部分（包括任何特別賬 [...] 戶、股份溢價賬及資本贖回資金）撥充資本並加以應用，金額 相當於按有關基準配發的股份面值總 額 ，有關金額將悉數用作 繳足將按有關基準配發及分發予已行使選擇權股份承配人的恰 [...]當數目股份。 sisinternational.com.hk | (d) the dividend (or that part of the dividend in respect of which a right of election has been accorded) shall not be payable on shares in respect whereof the share election has been duly exercised (“the elected shares”) and in lieu and in satisfaction thereof shares shall be allotted credited as fully paid to the members who have duly exercised the said share election on the basis of allotment determined as aforesaid and for such purpose the Directors shall capitalise and apply out of any part of the profits of the Company available for distribution or any part of any of the Company’s reserve accounts (including any special account, share premium account and capital redemption reserve fund) as the Directors may [...] determine, a sum equal to [...] the aggregate nominal amount of the [...]shares to be allotted on such basis and apply the same in paying up in full the appropriate number of [...]shares for allotment and distribution to and amongst the allottees of the elected shares on such basis. sisinternational.com.hk |
按认捐收到的现金，如上文附注2(f) 所述，按收到之日的联合国业务汇率计 算的等值美元入账。 daccess-ods.un.org | Cash received against pledges is recorded at the United States dollar equivalent, calculated using the United Nations operational rate of exchange prevailing on the date of receipt, as explained in note 2 (f) below. daccess-ods.un.org |
(D) 核數師作出的證書或報告（所載內容包括是否需要設立及維持認購權 [...] 儲備、（如需設立及維持）設立及維持儲備的所需金額、已動用認購 [...] 權儲備的用途、為將本公司的損失減至最低而動用儲備的程度、須向 行使認股權證持有人配發額外面值的 入 賬列為繳足股份，以及任何其 [...] 他有關認購權儲備的事項），如無明顯錯誤，均具有最終效力，並對 本公司及所有認股權證持有人及股東均具約束力。 embrygroup.com | (D) A certificate or report by the Auditors as to whether or not the Subscription Right Reserve is required to be established and maintained and if so the amount thereof so required to be established and maintained, as to the purposes for which the Subscription Right Reserve has been used, as to the extent to which it has been used [...] to make good losses of the Company, as to [...] the additional nominal amount of shares [...]required to be allotted to exercising warrantholders [...]credited as fully paid, and as to any other matter concerning the Subscription Right Reserve shall (in the absence of manifest error) be conclusive and binding upon the Company and all warrantholders and shareholders. embrygroup.com |
大会还决定预算拨款也使用同样的美元恒值汇率计 算，从拨款中以欧元支付的开支也以 恒 值 汇 率 记 账。 unesdoc.unesco.org | The General Conference also decided that the budget appropriation should be expressed at the same constant dollar rate and that expenditure in euros against the appropriation should be recorded at the constant rate. unesdoc.unesco.org |
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。