And if a debt shouldn't be recorded at cost, how should it be recorded?
如果一笔债务不是根据其成本来记录,那么又该如何记录这笔债务呢?
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。
Historical cost Actual costs or expenditures recorded as opposed to projected or forecasted costs.
实际成本有记录的实际成本或支出,与计划成本或预期成本相对。
The cost of depreciATion and expired insurance may be recorded as adjustments AT the end of the accounting period.
折旧费用和已耗保险费于会计期末在调整分录中记录。
Intangible assets include land use rights and patents, and are initially recorded at actual cost.
无形资产包括土地使用权、专利权等,以实际成本进行初始计量。
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。
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。
China has just recorded its first quarterly trade deficit since 2004, but analysts think that reflects the soaring cost of the commodities it imports.
第一季度,中国刚刚实现自2004年以来的第一次贸易逆差,但是分析家认为这反映了进口商品价格的猛烈增加。
Assets are recorded at cost, and not at liquidation prices.
资产是以成本计算,而不是以现值计算的。
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, in most standard cost systems such costs are recorded in the accounts to facilitate both the bookkeeping and the preparation of reports.
即使如此,为方便会计核算及编制财务报告,多数成本会计系统仍将记录和核算工作做得很好。
Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally.
专利权及其他无形资产按实际支付的价款入账,一般采用直线法按小于10年平均摊销。
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。
Fixed assets purchased or constructed are initially recorded at cost.
购置或新建的固定资产按取得时的实际成本进行初始计量。
It is commonly recorded at cost and shown as a deduction from total Stockholders' equity in the balance sheet.
库存股份一般按成本入账,在资产负债表中,应列示为从股东权益总额中扣减的项目。
A cost that will benefit more than one accounting period usually is recorded by debiting an asset account.
超过一个会计期间受益的成本常常通过借记一个资产账户。
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。
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。
In this paper, the hardware circuit of electric cost recorded computer is studied and designed.
介绍了用电量抄录微机硬件电路的研究与设计。
Article9during the period of capitalization the exchange balance on foreign currency borrowings shall be capitalized and shall be recorded into the cost of assets eligible for capitalization.
第九条在资本化期间内,外币专门借款本金及利息的汇兑差额,应当予以资本化,计入符合资本化条件的资产的成本。
Any costs incurred to the acquirer which are directly attributable to the business combination shall also be recorded in 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。
Cost problem is very important for a grid system, this paper presents an accounting system for campus grid, analyzes which grid resources need to be recorded.
费用问题对于一个网格系统很重要,该文提出了一种用于校园网格的计费系统。分析了哪些网格资源需要计入计费系统。
For example, the cost of a procurement item may be measured when committed, ordered, delivered, incurred, or recorded for accounting purposes.
例如,一个采购项目的费用可能在承诺、订货、发货、收货或会计记账时计算。
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。
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。
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