English translation for "摊余成本"

amortized cost
costs after amortization

Related Translations:

摊:  Ⅰ动词1.(摆开;铺平) spread out 短语和例子摊开地图 spread out a map; 把问题摊开来解决 bring the issue out into the open and solve it2.(把糊状食物倒在锅中摊开) fry batter in a thin layer 短语和例子摊鸡蛋 make an omelet; 摊煎饼 make panc

路边摊:  yatai

摊鸡蛋:  omelette

摊销:  abschreibungamortisationamortisementamortizationamortizement

摊税:  toll

蓬摊:  loge

摊草:  tedding

分期摊还:  compound equation of payment

一摊血:  a pool of blood

摊薄证券:  dilutive securities

Example Sentences:

	1.	If the transferred financial asset is measured at the amortized cost , the relevant liability it has recognized shall not be designated as a financial liability , which is measured at its fair value and the changes are recorded in the profits and losses of the current period 所转移的金融资产以摊余成本计量的，确认的相关负债不得指定为以公允价值计量且其变动计入当期损益的金融负债。
	2.	The said provision shall also be applicable if the hedged item is an inventory of which the subsequent measurement will be made at its cost and realizable net value , whichever is lower , or a financial asset of which the subsequent value will be made at the amortized cost , or a financial asset available for sale 被套期项目为按成本与可变现净值孰低进行后续计量的存货、按摊余成本进行后续计量的金融资产或可供出售金融资产的，也应当按此规定处理。
	3.	Article 18 if an enterprise fails to satisfy the conditions to stop the recognition due to it sells a put option or holds a call option , and it measures the financial asset at the amortized cost , it shall recognize the liability formed by its continuous involvement in the light of the consideration it receives on the date of transfer 第十八条企业因卖出一项看跌期权或持有一项看涨期权，使所转移金融资产不符合终止确认条件，且按照摊余成本计量该金融资产的，应当在转移日按照收到的对价确认继续涉入形成的负债。
	4.	Article 24 if a hedged item is a financial instrument measured at the amortized cost , an adjustment which is made to the book value of the hedged item according to the article 21 ( 2 ) of these standards shall , during the period from the adjustment date to the maturity date , be amortized based on the effective interest rate recalculated on the adjustment date and shall be recorded in the profits and losses of the current period 第二十四条被套期项目是以摊余成本计量的金融工具的，按照本准则第二十一条（二）对被套期项目账面价值所作的调整，应当按照调整日重新计算的实际利率在调整日至到期日的期间内进行摊销，计入当期损益。

Similar Words：

"摊销系数" English translation, "摊销政策" English translation, "摊销准备" English translation, "摊消费用净额" English translation, "摊药器" English translation, "摊在地上的" English translation, "摊张" English translation, "摊子" English translation, "摊子马厩" English translation, "摊子铺得太大" English translation