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carrying amount短语¹⁴⁴⁹⁷²⁺² 基本例句 🌏账面金额;账面价值;帐面金额 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。 hkia 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。 hkia Article 2 The term“ asset impairment” means that the recoverable amount of an asset is lower than its carrying amount. 第二条资产减值,是指资产的可收回金额低于其账面价值。 pkulaw Article38 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。 fairylaw.com 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,美国准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。 cnki 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。 hkia |