英汉例句

• Article 6 the assets and liabilities that the merging party obtains in a business combination shall be measured on the basis of their carrying amount in the merged party on the date of combination.

  第六条合并方在企业合并中取得的资产和负债，应当按照合并日在被合并方的账面价值计量。

• Article 38 a lessor shall disclose the carrying amount of each class of leased asset in the operating leases.

  第三十八条出租人对经营租赁，应当披露各类租出资产的账面价值。

• The directors consider that the carrying amount of long term loan from ultimate holding company approximates their fair value.

  董事认为，来自最终控股公司之借贷的账面值与公平值相若。

• The carrying amount of the portion whose recognition has stopped;

  终止确认部分的账面价值；

• Gains and losses on disposal of properties, machinery and equipment are recognized in the income statement Based on the net disposal proceeds less the carrying amount of the assets.

  出售物业、机器及设备之收益或亏损按出售所得款项凈额减资产账面凈值于收益表中确认。

• If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.

  如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

• In the case which the amounts payable in the future is more than the carrying amount of the debt restructured, the FASB regulates it as the debt restructuring and measures it with actual rates.

  对于将来应付金额大于重组债务账面值这种情况，美国準则是作为债务重组加以规范，并规定采用实际利率法进行处理。

• Article20the carrying amount of deferred income tax assets shall be reexamined on balance sheet day.

  第二十条资产负债表日，企业应当对递延所得税资产的帐面价值进行覆核。

• Article 6the assets and liabilities that the combining party obtains in a business combination shall be measured on the basis of their carrying amount in the combined party on the combining date.

  第六条合并方在企业合并中取得的资产和负债，应当按照合并日在被合并方的账面价值计量。

• If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.

  如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

• The carrying amount of the bonds becomes the book value of the newly issued stock.

  债券的维持费用成为重新发行的股票的帐面价值。

• The share of the investee「s profit distribution or cash dividends declared is accounted for as a reduction of the carrying amount of the investment upon declaration.

  被投资单位分派的利润或现金股利于宣告分派时按照本集团应分得的部分，相应减少长期股权投资的账面价值。

• Thee difference between the reported LIFO inventory carrying amount and the inventory amount that would have been reported if the FIFO method had been used.

  指的是当前先进先出法存货的账面价值与后进先出法的账面价值之差。

• In the meanwhile, an adjustment shall be made to the carrying amount of the liability formed by its continuous involvement.

  同时，调整继续涉入所形成负债的账面价值。

• Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable.

  生意损害当财务报表传达一个长命的资产数量或资产团体超过它的公平价值和是不可回复的。

• The carrying amount or disposal price of the merged party」s assets or liabilities which have been disposed or are to be disposed.

  合并后已处置或準备处置被合并方资产、负债的账面价值、处置价格等。

• The carrying amount of other payables and accruals approximates to its fair value.

  其他应付款项及应计费用的帐面值与其公平值相约。

• The directors consider that the carrying amount of trade and other receivables approximates their fair value.

  董事认为贸易及其他应收款的账面值，与其公平值相约。

• The directors consider that the carrying amount of other payables approximates their fair value.

  董事会认为，其他应付款的账面值与公平值相若。