| 单词 | 重估後 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 重估后—after revaluationSee also:重估—revaluation 重估n—reassessmentn 重估v—revaluatev 估—second-hand (clothes)
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倘在重估後，目标集团 所占被收购方可识别资产、负债及或然负债之公平净值超出业务合并成本，有关差 [...] 额须即时於损益确认。 equitynet.com.hk | If,after reassessment, the Target Group’s [...] interest in the net fair value of the acquiree’s identifiable assets, liabilities [...]and contingent liabilities exceeds the cost of the business combination, the excess is recognized immediately in profit or loss. equitynet.com.hk |
此乃由於保留溢利增 加，而物业重估储备於进行年度物业重估後㆘调。 hangseng.com.cn | This was the net result of the increase in [...] retained profits and the reduction in [...] property revaluationreserves following the annual property revaluation exercise. hangseng.com.cn |
重估後Pischinger仅仅是因为他们越来越多地从简单的手动自动变速器上，还通过集成额外的功能，如杂交。 zh-tw.developmentscout.com | Arevaluation would takeplace after Pischinger simply [...] because they increasingly from simple manual to automatic transmission [...]going on, but also through the integration of additional functionalities, such as hybridization. en.developmentscout.com |
合 约 之 重置成本代表所有按 市值重估後具正数值之合约 （包括非买卖用途之合 约）价值，而该等合约并无作任何双边净额结算之安排。 hangseng.com.cn | The replacement cost of contracts represents the mark-to-market assets on all contracts (including non-trading contracts) with a positive value and which have not been subject to any bilateral netting arrangement. hangseng.com.cn |
於重估後，倘本 集团於一间附属公司之额外权益应占之资产净值公允值超出收购成本，则超出之金额即时确认为损益。 gdc-world.com | If, after reassessment, the fair value [...] of the net assets attributable to the additional interest in a subsidiary by the [...]Group exceeds the cost of the acquisition, the excess is recognised immediately in profit and loss. gdc-world.com |
按香港财务报告准则计提的折旧 数是按经重估後的价 值为基准，所以计提数大於按中国会计准则计提的折旧。 equitynet.com.hk | Accordingly, the depreciation charge under HKFRS is higher than that calculated under the new PRC Accounting Standards since the depreciation charge under HKFRS is based on the revalued amount of fixed assets. equitynet.com.hk |
物业重估後有港币六亿㆒千八百 万元之减值 ， 已 於㆓零零㆔年十㆓月㆔十㆒日志 [...] 入恒生之重估储备账； 至於个 别重估价 值 低於原始成本减除折旧之物业，减值共港币㆔千七百 万元，则支取损益账。 hangseng.com.cn | The property revaluation has resulted [...] in a fall in Hang Seng’s revaluation reserves at 31 December 2003 by HK$618 million [...]and a charge of HK$37 million to the profit and loss account for the year in respect of properties where the valuation has fallen below the depreciated historical cost. hangseng.com.cn |
此 等工具之信贷相等金额乃根据香港银行业条例附表㆔之准则计算， 即 为 按市值重估後具正数值之合约价值及潜在之远期信贷风险两者之总数。 hangseng.com.cn | The credit equivalent amount of these instruments is measured as the sum of positive mark-to-market values and thepotential future credit exposure in accordance with the Third Schedule of the Hong Kong Banking Ordinance. hangseng.com.cn |
物业重估後有港 币㆓十㆓亿㆓千㆕百万元之增值 ，其㆗港币十八亿㆓千㆒百万 元（已 [...] 扣除递延税 项 港币㆓亿五千五百万元）已於㆓零零㆕年十㆓月㆔十 ㆒日志 入 重估储备 账 。 hangseng.com.cn | The propertyrevaluation has resulted [...] in a surplus of HK$2,224 million, of which HK$1,821 million (net of deferred tax amounting [...]to HK$255 million) has been credited to the Bank’s revaluation reserves at 31 December 2004. hangseng.com.cn |
商誉指业务合并成本超出本集团於已确认之可识别资 [...] 产、负债及或然负债公平净值之权益之部分。於重估後，倘本集团於被收购方之可识别资产、负债及或然 [...] 负债之公平净值之权益超出业务合并成本，则超出之金额即时於损益账确认。 gdc-world.com | Goodwill arising on acquisition is recognised as an asset and initially measured at cost, being the excess of the cost of the business combination over the Group’s interest in the net fair value of the identifiable assets, [...] liabilities and contingent liabilities [...] recognised. if, after reassessment,theGroup’s [...]interest in the net fair value of the [...]acquiree’s identifiable assets, liabilities and contingent liabilities exceeds the cost of the business combination, the excess is recognised immediately in profit or loss. gdc-world.com |
收购附属公司额外权益产生之商誉指收购成本超出附属公司额外权益应占资产净值公平值之金额。於重估 後，倘本集团於一间附属公司之额外权益应占之资产净值公平值超出收购成本，则超出之金额即时於损益 [...] 账确认。 gdc-world.com | Goodwill arising on acquisition of additional interest in a subsidiary represents the excess of the cost of the acquisition over the fair value of the net assets attributable [...] to the additional interest in a [...] subsidiary. if, after reassessment, the fair value [...]of the net assets attributable to the [...]additional interest in a subsidiary by the Group exceeds the cost of the acquisition, the excess is recognised immediately in profit or loss. the difference between the fair value and the carrying value of the underlying assets and liabilities attributable to the additional interest in a subsidiary is debited directly to special reserve. gdc-world.com |
倘资产已原先在损益账中扣除重估减值 ，而往後重估出现增值，则重估减 值将获拨回，并确认为收入。 newcitychina.com | The surplus on revaluationis recognised as income to the extent that it exceeds the revaluation deficit of the same asset previously recognised as an expense. newcitychina.com |
当 可 识 别 资 产、负 债 和 或 然 负 债 的 公 平 值 超 过 已 付 [...] 代 价 之 公 平 值，差 额在重新评估 後於收购 日 期 确 认 为 溢 利 [...]或 亏 损。 evoc.cn | Where the fair value of identifiable assets, liabilities and contingent liabilities exceed the [...] fair value of consideration paid, the excess is recognised in profit or [...] loss on the acquisition date, afterre-assessment. evoc.cn |
随後出售或 不 再 使用重 估资产时，仍 保 留 在 物 业 重 估 储 备 之 应 占 重 估 [...] 盈 余 直 接 拨 入 保 留 溢 利。 evoc.cn | On the subsequentsale orretirement of revalued buildings, [...] the attributable revaluation surplus remaining in the properties [...]revaluation reserve is transferred directly to retained profits. evoc.cn |
海外中期及短期可续租约之租约土地及楼宇皆位於中国大陆，并以董事按折旧 後重置成本之准则於二零零四年三月三十一 日所作之估值列账。 wingtaiproperties.com | Leasehold land and buildings held outside Hong Kong on medium-term and short-term renewable leases [...] are held in [...] Mainland China and are stated at Directors’valuationsat31 March 2004 carried out on the depreciated [...]replacement cost basis. wingtaiproperties.com |
无形资产於 原始认列後，以其成本加依法令规定之 重估增值，再减除累计摊销及累计减 损损失後之金额作为帐面价值。 cathayholdings.com.tw | After the initial recognition, the intangible assets shall be carried at the costs plus statutory revaluationincrement less accumulated [...] amortization and accumulated impairment losses. cathayholdings.com.tw |
续） 共同控制企业权益（续） [...] 本集团於可识别资产、负债及或然负债之公平净值之权益超逾收购成本之任何差额，均会於重新评 估後即时确认为损益。 golikmetal.com | Any excess of the Group’s share of the net fair value of the identifiable assets, liabilities [...] and contingent liabilities over the cost of [...] acquisition, afterreassessment,is recognised [...]immediately in profit or loss. golikmetal.com |
重列後，估值师可识别业务实体之指标价值，或应用会计 原则「资产减负债」，计算业务实体之股本权益之价值。 cre8ir.com | After therestatement,the valuer canidentify [...] the indicated value of the business entity, or, by applying the accounting [...]principle ‘‘assets minus liabilities’’, arrive at the value of the equity interests of the business entity. cre8ir.com |
当 集 团 於 可 识 别 资 产、负 债 和 或 然 负 债 的 公 允 净 值 权 益 超 过 [...] 业 务 合 并 成 本，差 额在重新评估 後即时确 认 为 溢 利 或 亏 损。 evoc.cn | Where the Group’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities [...] exceeds the cost of the business combination, the excess is recognised [...] immediately in profit orloss, after re-assessment. evoc.cn |
有关重估乃因 为市场预测及氧化铝价格自上 次评估後出现 转变而作出的(上次评估时间为二零零六年第三季度末市场价格处於极度低迷 时侯)。 mmg.com | This re-assessment was performed in response to the change in market forecast and the rebound of alumina prices sincethe last valuation, which was carried [...] out at the end of [...]the third quarter of 2006 when the market prices of alumina hovered at an extremely low level. mmg.com |
采用《香港会计准则》第12 号修订後，於2011年1月1日及2011年12月31日的投资物业 重估之递延税项负债分别由 16,967,000元重列至13,283,000元及22,632,000元重列至14,674,000元，於2011年1月1日及 [...] 2011年12月31日的税务亏损之递延税项资产分别由3,183,000元重列至零元及7,452,000元重 [...] 列至零元，於2011年1月1日及2011年12月31日的超过有关折旧的折旧免税额之递延税项负 债分别由12,450,000元重列至12,951,000元及13,456,000元重列至13,962,000元，截至2011年 6月30日止期间的投资物业估值收益净额之递延税项费用由3,214,000元重列至789,000元， 以及截至2011年6月30日止期间的税务亏损之递延税项抵免由2,425,000元重列至零元。 gdguangnan.com | Upon the adoption of amendments to HKAS 12, the [...] deferred tax liability in respect of revaluationof investment properties at 1 January 2011 and 31 December 2011 has been restatedfrom $16,967,000 to $13,283,000 and $22,632,000 to $14,674,000 respectively, deferred tax assets in respect of tax losses at 1 January 2011 and 31 December 2011 have been restated from $3,183,000 to nil and $7,452,000 to nil respectively, deferred tax liabilities in respect of depreciation allowances in excess of the related depreciation at 1 January 2011 and 31 December 2011 have been restated from $12,450,000 to $12,951,000 and $13,456,000 to $13,962,000 respectively, the deferred tax expense in respect of the net valuation gain of investment properties for the period ended 30 June 2011 has been restated from $3,214,000 to $789,000 and the deferred tax credit in respect of tax losses for the period ended 30 June 2011 has been restated from $2,425,000 to nil. [...] gdguangnan.com |
二零零九年及二零零八年的投资物业 重估及出 售主要非核心资产及投资的税後收益分别合 共港币 1,050,000,000 元及港币 495,000,000 元，剔除该等影响後，本集团截至二零零九年 [...] 十二月三十一日止年度由持续经营业务贡献的公司股东应占基础综合溢利应增加 11.6%。 cre.com.hk | Excluding the after-tax effect of revaluationof investment properties and major disposal [...] of noncore assets and investments, [...]which led to aggregate gains of HK$1,050 million in 2009 and HK$495 million in 2008, the Group’s underlying consolidated profit attributable to the Company’s shareholders from the continuing operations would have increased by 11.6% for the year ended 31 December 2009. cre.com.hk |
扣除融资成本後之溢利为港币 22,100,000 元，当中包括新昌中心列作投资物业部 分之重估收益港币 10,800,000 元、中国广州文昌雅居之减值拨备净额港币 6,900,000 元，以及屯门龍门居尚未出售车位物业存货之减值拨备回拨港币 1,700,000 [...] 元（二零零七年：港币 62,300,000 [...] 元，包括新昌中心列作投资物业部分 之重估收益港币 6,300,000 元、中国广州文昌雅居之减值拨备回拨港币 38,400,000 元，以及出售越南物业权益之溢利港币 4,800,000 元）。 hsinchong.com | Profitafter finance costs was HK$22.1 million, including a revaluation gain of HK$10.8 million on the portion of Hsin Chong [...] Center which was classified [...]as an investment property, HK$6.9 million net impairment provision for Wen Chang Pavilion in Guangzhou, PRC, and a write-back of HK$1.7 million on the impairment provision for unsold stock of carpark property at Lung Mun Oasis, Tuen Mun (2007: HK$62.3 million, including a revaluation gain of HK$6.3 million on the portion of Hsin Chong Center classified as an investment property, a write-back of HK$38.4 million on the impairment provision for Wen Chang Pavilion in Guangzhou, PRC, and a profit of HK$4.8 million on the disposal of property interests in Vietnam). hsinchong.com |
本集 团已开始评估该等准则对本集团带来之相关影响（惟香港财务报告准则第10号「综 合财务报表」除外，管理层经评估後认为此准则对附属公司分类并无影响），但尚未 能指出其对本集团之营运业绩及财务状况会否带来任何重大影响。 hsinchong.com | The Group has already commenced the assessment of the impact to the Group, except for HKFRS 10 "Consolidated [...] Financial [...] Statements" which management assessedhaving noimpact to subsidiary classification, but is not yet in a position to state whether these would have a significant impact on its results [...]of operations and financial position. hsinchong.com |
於矿权区域提取矿物储量之技术可行性及商业可行性获证实时，矿权区域 应 占之勘 探及评估资产先进行减值测试，其後重新分类至物业、机器及设备内矿山财产及开 102 发资产项下。 mmg.com | Once the technical feasibility and commercial viability of the extraction of mineral reserves in an area of [...] interest are demonstrable, [...] exploration and evaluation assetsattributable to that area of interest are first tested for impairment and then reclassified [...]to mine property and [...]development assets within property, plant and equipment. mmg.com |
此责任包括设计、实施及维持与编制及真实兼公平地呈列财务 报表有关的内部监控，以确保并无重大错误陈述（不论是否因欺诈或错误引起）；选择及应用适当之会计 政策；以及在不同情况下作出合理的会计估计。 asiasat.com | This responsibility includes designing, implementing and maintaining internal control relevant to the preparation and the true and fair presentation of financial [...] statements that are free [...] from materialmisstatement,whether due to fraud or error; selecting and applying appropriate accounting policies; and making accountingestimates that arereasonable in the [...]circumstances. asiasat.com |
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