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carrying value

单词 carrying value

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释义

账面价值:资产或负债在会计记录中的账面价值,通常是指在购买或建造资产时所支付的成本减去累计折旧或摊销后的余额。

时间: 2026-05-23 16:22:36

carrying value 双语例句

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1·The aggregate carrying value of the business reputation apportioned to the above-mentioned asset groups;

分摊到上述资产组的商誉的账面价值合计。

2·In such cases the company recognizes an impairment loss for the amount the carrying value exceeds fair value.

在如此的情况,公司为运送的价值超过公平的价值数量一个损害损失。

3·Unless otherwise authorized, enterprises may not adjust the carrying value of their assets at their own discretion.

除另有规定者外,企业不得自行调整财产的帐面价值。

4·Article 2 the term impairment of assets refers to that the recoverable amount of assets is lower than its carrying value.

第二条资产减值,是指资产的可收回金额低于其账面价值。

5·The amount of any unamortized is added to the maturity value of the bonds payable to show the current carrying value of the liability.

未摊销的溢价与应付债券到期值之和反映负债当时的账面价值。

6·The disclosure remains hazy, but it appears that Freescale is the only one of the top-ten deals in which the carrying value has been written down much below cost.

虽然信息批露仍然不够透明,但是表面上看起来Freescale是这十大中唯一一家有记录的置存价值比成本要低多的公司。

7·For low-risk banks, this would make little difference: both HSBC and Santander report that the fair value of their loan books is slightly above their carrying value.

对于那些低风险的银行来说,这也许无关紧要:汇丰以及桑坦德银行均报告说他们借款账簿上的公平价值仅比账面价值略高一点。

8·Regarding the allocation and transfer of fixed assets within the same corporation, the entry value is determined as the original carrying value of the fixed assets.

固定资产分配在同一法人实体,作为原记录固定资产价值的账面价值。

9·The introduction of environmental laws and regulations may involve an obligation to recognize impairment of assets and consequently a need to write-down the carrying value.

环境法规的绪论可以包含认可资产受损及由此而记录的损失价值的职责。

10·In aggregate the carrying value of the top-ten banks' loan books was 3% above the market price in December. That gap may not seem much, but it amounts to over $110 billion;

前十大银行的贷款合计账面现行价值已经比它们的市场价值高出了3%,这点数字上的差异看起来不起眼,其实差价总值已经超过1100亿美元;

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