1、carrying amount

carrying amount發(fā)音

英：　　美：

carrying amount中文意思翻譯

常見釋義：

n.維持費用; [財]賬面金額

carrying amount雙語使用場景

1、Carrying amount stock rebounded today, or there is room to pay attention to.───該股今日攜量反彈, 或有空間,留意.

2、of other payables and accruals approximates to its fair value.───其他應(yīng)付款項及應(yīng)計費用的帳面值與其公平值相約。

3、The directors consider that the carrying amount of other approximates their fair value.───董事會認為,其他應(yīng)付款的賬面值與公平值相若.

4、The directors consider that the carrying amount of trade and other receivables approximates their fair value.───董事認為貿(mào)易及其他應(yīng)收款的賬面值,與其公平值相約.

5、The carrying amount of other receivables, deposits and prepayments approximates to its fair value.───其他應(yīng)收款項 、 按金及預(yù)付款項的帳面值與其公平值相約.

6、The carrying amount of the bonds becomes the book value of the newly issued stock.───債券的維持費用成為重新發(fā)行的股票的帳面價值.

7、carrying amount of the replaced part is derecognised.───被替換的部分，終止確認其賬面價值；

carrying amount相似詞語短語

1、harrowing account───悲慘的帳目

2、carrying out───實施；貫徹；執(zhí)行；[法]履行（carryout的現(xiàn)在分詞）

3、amazing amount───驚人的數(shù)量

4、carrying off───奪去；獲得；使喪命；成功地處理

5、certain amount───一定數(shù)量

6、carrying through───貫徹；完成；堅持下去

7、surprising amount───驚人的數(shù)量

8、carrying on───承接；繼承（carryon的現(xiàn)在分詞）

9、carrying away───運走；使失去自制力

2、急求一篇關(guān)于債務(wù)重組會計核算的英文文獻，要3000字左右，哪位好心人幫忙找一下，萬分感謝啊......

這是一份國外2001年關(guān)于債務(wù)重組會計核算標準的資料。希望能夠?qū)δ阌袔椭?/p>

ACCOUNTING STANDARD FOR BUSINESS ENTERPRISES

DEBT RESTRUCTURING [Revised 01/2001]

1. This Standard prescribes the accounting treatment for debt restructuring and the disclosure of

related information by enterprises.

DEFINITIONS

2. The following terms are used in this Standard with the meanings specified:

(1) A debt restructuring is an event in which the terms of a debt are modified as a result

of a mutual agreement between a debtor and a creditor or a judgment by a court.

(2) Contingent payments are payments which are dependent on the occurrence of

specified future events, the occurrence of which is uncertain.

(3) Contingent receipts are receipts which are dependent on the occurrence of specified

future events, the occurrence of which is uncertain.

(4) Fair value is the amount for which an asset could be exchanged or a liability settled,

between two knowledgeable, willing transacting parties in an arm's length transaction.

METHODS OF DEBT RESTRUCTURING

3. Methods of debt restructuring include:

(1) Satisfaction of a debt by an amount of cash which is lower than the carrying amount

of the debt;

(2) Satisfaction of a debt by a transfer of non-cash assets;

(3) Conversion of a debt into capital;

(4) Modification of other terms of a debt such as an extension of the repayment period of

the debt, an extension of the repayment period of the debt but accrual interest and, an

extension of the repayment period of the debt with a reduction of the principal of the

debt or a reduction of the interest on the debt;and

(5) A combination of any two or more methods listed above (hereinafter referred as

“mixture of restructuring methods”).

ACCOUNTING BY DEBTORS

4. When a debtor settles a debt at an amount of cash which is lower than the carrying amount of

the debt, the difference between the carrying amount of the debt to be restructured and the

cash paid should be recognised as capital surplus.

ACCOUNTING STANDARD FOR BUSINESS ENTERPRISES

DEBT RESTRUCTURING [Revised 01/2001]