Aug 24, 2011 10:44
13 yrs ago
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Chinese汉语 term

公平价值变动列入损益之金融负债——流动

Chinese汉语译成English英语 商务/金融 会计 An B/S Sheet for Taiwan Technologies company
Please specify the in-depth meaning for this account name from Chinese into English. If the value for this account is zero, why would it be listed in B/S sheet? In what circumstances, will an account name being listed in B/S sheet? How to evaluate the business in each account no. ?

Proposed translations

4小时

flow means that the change in fair value is listed in the financial liabilities of profit and loss

公平价值:fair value
公平价值变动:change in fair value
列入:put on a list
损益:profit and loss
金融负债:financial liabilities
流动:flow
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5小时

Financial liabilities measured at fair value through profit or loss -- non-current

見參考來源的第80項:financial assets at fair value through income statement – noncurrent。

但我認將”損益”譯作income statement是不對的,見”IAS 39 Financial Instruments: Recognition and
Measurement"中的英文用法。英文是用"profit or loss"的。
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