Under new accounting rules adopted by the banks and brokerages, some liabilities are valued at market prices instead of being recorded at their historical cost. 根据这些银行和经纪公司采用的新会计准则,一些债务是根据市场价计算的,而不是按照历史成本计入。
The purchase of bonds is generally recorded at cost ( including purchase price and brokerage commissions). 债券的购入一般按成本(包括买价和经纪人佣金)计价。
All goods and services purchased by an enterprise are recorded at acquisition cost and appear on financial statements at cost. 企业所有购进的商品及服务均按购置时的成本记录入账并在报表上列示。
Concord had recorded a loss from its insufficient scale and cost inefficiency in Hong Kong before the relocation, as well as one-off relocation expenses. 目前光碟部门仍然录得亏损,主要由于搬迁前在香港的生产规模不足和成本偏高,而且有一次过的搬迁费用。
The sale of an investment in stocks is recorded by debiting cash for the amount received and crediting the Marketable Equity Securities account for the cost of the securities sold. 股票投资的出售是以收到的金额借记现金,并以出售证券的成本贷记权益性证券账户来反映。
Expenses incurred during the course of a project are recorded in specific job cost accounts to be compared with the original cost estimates in each category. 在项目实施过程中所发生的支出被记录在具体的工作成本报告中,以用来在每一成本项次下和原始成本估算相比较。
The recording of depreciation expense is an adjusting entry which apportions a recorded cost. 记录折旧费用是一笔将已入账的成本进行分摊的调整分录。
When cost of goods sold is recorded at the time of each sale, the balance of the Cost of Goods Sold account shows at the end of an accounting period the cost of goods sold during the period. 产品销售成本在销售时作下记录,产品销售成本账户期末的余额便是本期所销售的产品的成本。
All relevant direct costs incurred to the acquirer for the business combination shall also be recorded into the cost of business combination. 购买方为进行企业合并发生的各项直接相关费用也应当计入企业合并成本。
Interest charges after the asset is ready for use are recorded as interest expense, not as part of the cost of the asset. 在资产已安装完毕可以投入使用后,利息支出被记作费用,而不是该资产成本的组成部分。
The most commonly used basis is historical cost, which means that most assets are recorded at their acquisition cost measured in terms of money paid. 最广泛使用的原则是历史记价,这意味着大多数资产成本以他们支付的价格记录。
And if a debt shouldn't be recorded at cost, how should it be recorded? 你不把负债计入成本,那又该放到哪儿?
Asset histories will be recorded based on the unique identifiers, as well as cost expenditures over the life-cycle. 按照唯一标识符记录资产历史和使用寿命内的成本支出。
Article 41 All assets shall be recorded on the basis of the actual cost of acquisition, manufacturing, or construction. 第41条各项资产应以取得、制造或建造时之实际成本为入帐基础。
Furthermore, under some conditions, the recorded data is too large that we need high capacity of memory storage, thus the cost of the hardware in the system increases. 在有些情况下,需要记录的语音数据量很大,需要存储器的容量也就很大,这样就增加了系统硬件成本。
However, the existing college accounting system is based on cash basis, the recorded a variety of cost is actually paid cash, and cash payments are not fully equivalent to the cost of. 然而现行高校会计核算基础是以收付实现制为主,所记录的各种耗费主要是实际支付的现金,而支付的现金并不完全等同于成本。
The signal condition of the traditional system is transmitted by long-distance lines, or collected and recorded data by workers at site. However, the long transmission lines can not only increase the cost, but also be easily influenced by different weather conditions. 传统的塔式起重机状态监测系统中状态信号使用导线进行长距离传输或者由工作人员直接到现场设备上进行采集,过长的传输线不仅使成本增加,而且很容易受到环境的影响。