Income received or receivable from marketable securities in cur ? rent period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as cur ? rent profit or loss 当期的有价证券收益以及有价证券转让所取得的收入与帐面成本的差额记入当期损益。
Income reeeived or receivable from marketable securities in currenl period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as current profit or loss 当期的有价证券收益,以及有价证券转让所取得的收入与帐面成本的差额,计入当期损益。
Interest accrued during the period of bonds investment and the difference between the amount of principal and interest received on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss 债券投资存续期内的应计利息,以及出售时收回的本息与债券帐面成本及尚未收回应计利息的差额,应当计入当期损益。
Interest accrued during the period of bond investment and the difference between the amount of principal and interest re ? ceived on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss 债券投资存续期内的应计利息,以及出售时收回的本息与债券帐面成本及尚未收回应计利息的差额,应当计入当期损益。
Dividend and interest income received or receivable from mar ? ketable securities ; and profit or loss arising from disposal or liquidation of marketable securities shall be accounted for as being profit or loss on investments 有价证券的股利或者利息收入,以及有价证券受出或到期时所收到的款项,与其帐面成本和已登记入帐的应收股利或者应计利息之间的差额,应当作为投资损益计入投资收益。
帐面: paper成本: prime cost; cost; capitalize ...全面成本管理: overall cost control全面成本领导: overall cost leadership全面成本领先: overall cost leadership账面值;账面成本: book value; value占用土地面积成本, 地面成本: cost of floor space成本决定帐面价格: costs determines book valuation帐面: paper◇帐面赤字 deficit on the books; 帐面价格 accounting price; 帐面价值 book value; 帐面科目 book accounts; 帐面利润 book profit; 帐面盘存 book inventory; 帐面损失 book loss; 帐面盈余 book surplus; 帐面债务 book debts成本与帐面价值差异: difference between cost and book value成本与帐面价值的差异: difference between costs and book value取得附属企业股权帐面价值超过成本数: book value of subsidiary stock at acquisition in excess of cost子公司投资成本超过帐面价值数: excess of cost over book value of investment in subsidiary子公司投资帐面价值超过成本的金额: excess of book value over cost of investment in subsidiary按帐面: per book帐面值: book value; carrying amount凹面成形: dishing表面成形: surface forming顶面成型: top-forming顶面成型机: top-former多平面成像: multiple plane imaging方面成长: grow in方面成功的: successful in弧面成形板: forming shoe面成形术: facioplasty