公平价值变动列入损益之金融负债——流动

10:44 Aug 24, 2011
Chinese to English translations [PRO]
Bus/Financial - Accounting / An B/S Sheet for Taiwan Technologies company
Chinese term or phrase: 公平价值变动列入损益之金融负债——流动
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. ?
Peijun
China
Local time: 01:12


Summary of answers provided
4Financial liabilities measured at fair value through profit or loss -- non-current
johnnyfish
3flow means that the change in fair value is listed in the financial liabilities of profit and loss
Teplocteur


  

Answers


4 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
flow means that the change in fair value is listed in the financial liabilities of profit and loss


Explanation:
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

Teplocteur
Local time: 01:12
Native speaker of: Chinese
PRO pts in category: 4
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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Financial liabilities measured at fair value through profit or loss -- non-current


Explanation:
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。


    Reference: http://ccnt1.cute.edu.tw/ACCOT/CUTE/EXL/2-1.htm
    Reference: http://www.ifrs.org/NR/rdonlyres/BCE30C2D-F85E-42B7-ADB6-E91...
johnnyfish
Local time: 01:12
Works in field
Native speaker of: Native in ChineseChinese, Native in EnglishEnglish
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