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identifiable assets中文是什么意思

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用"identifiable assets"造句"identifiable assets"怎么读"identifiable assets" in a sentence

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  • 可盘点资产

例句与用法

  • Any excess of the cost of the acquisition over the acquirer ' s interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset
    交易发生时,购买成本超过购买企业在所取得的可辨认资产和负债的公允价值中的股权份额的部分,应作为商誉并确认为一项资产。
  • When preparing consolidated financial statements , it shall adjust the financial statements of the subsidiary company on the basis of the fair values of the identifiable assets , liabilities and contingent liabilities determined on the acquisition date
    编制合并财务报表时,应当以购买日确定的各项可辨认资产、负债及或有负债的公允价值为基础对子公司的财务报表进行调整。
  • Article 13 the acquirer shall distribute the combination costs on the acquisition date , and shall , according to article 14 of the present standards , recognize all identifiable assets , liabilities and contingent liabilities it obtains from the acquiree
    第十三条购买方在购买日应当对合并成本进行分配,按照本准则第十四条的规定确认所取得的被购买方各项可辨认资产、负债及或有负债。
  • Article 14 the " fair value of the identifiable net assets of the acquiree " refers to the balance of the fair value of the identifiable assets acquired from the acquiree in a business combination minus the fair value of the liabilities and contingent liabilities
    第十四条被购买方可辨认净资产公允价值,是指合并中取得的被购买方可辨认资产的公允价值减去负债及或有负债公允价值后的余额。
  • Article 17 where a relationship between a parent company and a subsidiary company is formed due to a business combination , the parent company shall prepare a combined balance sheet on the acquisition date , which shall present the identifiable assets , liabilities and contingent liabilities acquired in the combination at their fair values
    第十七条企业合并形成母子公司关系的,母公司应当编制购买日的合并资产负债表,因企业合并取得的被购买方各项可辨认资产、负债及或有负债应当以公允价值列示。
  • Article 15 where a relationship between a parent company and a subsidiary company is formed due to a business combination , the parent company shall prepare accounting books for future reference , which shall record the fair values of the identifiable assets , liabilities and contingent liabilities it obtains from the subsidiary company on the acquisition date
    第十五条企业合并形成母子公司关系的,母公司应当设置备查簿,记录企业合并中取得的子公司各项可辨认资产、负债及或有负债等在购买日的公允价值。
  • Article 16 where a business combination occurs at the end of the current period , if the fair values of the identifiable assets , liabilities and contingent liabilities acquired in the combination or the cost of the business combination can only be determined temporarily , the acquirer shall recognize and measure the business combination on the basis of the temporarily determined values
    第十六条企业合并发生当期的期末,因合并中取得的各项可辨认资产、负债及或有负债的公允价值或企业合并成本只能暂时确定的,购买方应当以所确定的暂时价值为基础对企业合并进行确认和计量。
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