Gesproken tekst vertalen, offlinefuncties, synoniemen, vervoegingen, educatieve spelletjes
Publiciteit
Sluit u aan bij Reverso, het is gratis en gemakkelijk!
using the equity method
Vertaling van "using the equity method" in Chinees
采用权益法核算
Investments in joint ventures and associates are accounted for using the equity method.
对联营企业投资投资采用权益法核算。
The long-term equity investments in joint ventures and associates are accounted for using the equity method, with the exception of investments meeting available-for-sale conditions (refer to Note 3(9)).
对合营企业和联营企业的长期股权投资采用权益法核算，除非投资符合持有待售的条件（参见附注3（9））。
If the control of invested unit is lost due to the disposal of partial equity investment and others and the residual equity after disposal can make joint control or significant impact on the invested unit, the equity method is used for accounting and the residual equity is deemed just obtained and adjusted using the equity method. If after the disposal, the residual equity cannot implement joint control or significant impact on the invested unit, the accounting should be based on relevant regulations of "No. 22 Accounting Standards for Business Enterprises - Recognition and Measurement of Financial Instruments", and the balance between the fair value and book value on the day of losing the joint control or significant impact is included in the current profits and losses.
因处置部分权益性投资等原因丧失了对被投资单位控制的，在编制个别财务报表时，处置后的剩余股权能够对被投资单位实施共同控制或重大影响的，改按权益法核算，并对剩余股权视同自取得时即采用权益法核算进行调整处置后剩余股权不能对被投资单位实施共同控制或重大影响的，按《企业会计准则第22号一一金融工具确认和计量》的有关规定进行会计处理，其在丧失控制权之日的公允价值与账面价值间的差额计入当期损益。
ADJUSTED DATA Under IFRS 11, applicable from 1st January, 2014, companies under joint control are accounted for using the equity method.
集团自2014年1月1日开始采用国际财务报告准则IFRS 11，联合控制下的公司采用权益法核算。
Share in net assets/equity of joint ventures accounted for using the equity method
使用产权法核算的合办事务净资产/产权中所占份额
This means that the issuer, or its group (excluding any associated companies and other entities whose results are recorded in the issuer's financial statements using the equity method of accounting), as the case may be, must satisfy each of the following
这是指发行人或其有关集团（不包括任何联营公司，或其业绩是以权益会计 法记入发行人财务报表内的其他实体）（视属何情况而定）须符合下列各项：
For long-term equity investments accounted for using the equity method, where the initial investment cost of a long-term equity investment exceeds the Group's share of the fair value of the investee's identifiable net assets at the acquisition date, the long-term equity investment is measured at the initial investment cost; where the initial investment cost is less than the Group's share of the fair value of the investee's identifiable net assets at the acquisition date, the difference is included in profit or loss and the cost of the long-term equity investment is adjusted upwards accordingly.
按权益法核算长期股权投资时： 1 长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价 值份额的，不调整长期股权投资的初始投资成本；长期股权投资的初始投资成本小于投资 时应享有被投资单位可辨认净资产公允价值份额的，其差额应当计入当期损益，同时调整 长期股权投资的成本。
For long-term equity investments accounted for using the equity method, the Group recognises the investment income according to its share of net profit or loss of the investee.
2 取得长期股权投资后，按照应享有或应分担的被投资单位实现的净损益的份额， 确认投资损益并调整长期股权投资的账面价值。
For the unrealized profit or loss between the group and an associate or joint venture, the part belongs to the Group, calculated in proportion to the equity ratio held by the Group, shall be offset when accounted for using the equity method.
本集团与联营企业及合营企业之间内部交易产生的未实现损益按照持股比例计算归属于本集团的部分，在权益法核算时予以抵销。
For long-term equity investments accounted for using the equity method, the Group recognises the investment income according to its share of net profit or loss of the investee. The Group discontinues recognising its share of net losses of an investee after the carrying amount of the long-term equity investment together with any long-term interests that, in substance, form part of the investor's net investment in the investee are reduced to zero. However, if the Group has obligations for additional losses and the criteria with respect to recognition of provisions under the accounting standards on contingencies are satisfied, the Group continues recognising the investment losses and the provisions.
VW doesn't consolidate its results with joint venture partners in China. Instead, it reports results using the equity method. Its profitability ratios would be even higher if its 5.2 billion euro share of operating profit was fully reflected.
大众并没有借助它在中国的合资企业来提升集团整体业绩。相反，该公司采用权益法来编制其财务报表。如果它的财务报表能够充分反映在中国合资企业获得的52亿欧元营业利润，大众公司的利润率就会进一步提升。
Underlying Core EPS was up +34.2% year-to-date. Reported EPS declined -32.0% to 210 yen per share, impacted by divestitures, Shire related costs, and loss of associates accounted for using the equity method due to an impairment charge recognized by Teva Takeda Pharma Ltd.
本年至今基础核心每股收益增长+34.2%，依据报告每股收益下降-32.0%，至每股210日元，受剥离资产、夏尔公司相关成本以及由于Teva Takeda Pharma Ltd确认的一项减值费用，使用权益法核算的关联公司损失等影响。
For long-term equity investments accounted for using the equity method, the Group recognises the investment income according to its share of net profit or loss of the investee.
按照被投资单位宣告分派的利润或现金股利计算应分得的部分，相应减少长期股权投资的账面价值。
Woord & uitdrukking van de dag
Afbeelding van de dag
Resultaten: 13. Exact: 13. Verstreken tijd: 16 ms.
