储备帐 meaning in English
reserve account
Examples
- These represent balances due to the fiscal reserves account by the exchange fund
这是基金对财政储备帐项的结欠。 - Other liabilities comprise expenses accrued at the year end , which include interest payable on exchange fund notes and on the balances due to the fiscal reserves account , and the revaluation differences of the balances due to the interest - bearing fiscal reserves account
其他负债包括年终应计开支，其中包括应付予外汇基金债券的利息、对财政储备帐项的结欠的利息，以及有息财政储备帐项的?值与票面值的差额。 - The consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of balances due to the interest - bearing fiscal reserves account which are stated in the balance sheet at the original amounts with the revaluation differences included in other liabilities
这样引致的资产或负债价值的改变，已反映在资产负债表内有关资产或负债帐面价值中，惟对有息财政储备帐项的结欠仍在资产负债表内以原本价值列帐，而有关的价值重估差额则包括在其他负债这一项目内。 - Financial assets and liabilities which are traded in an active market are valued in the accounts at market value at the balance sheet date . fixed deposits , certificates of deposit , interest - bearing fiscal reserves account , placements by other statutory bodies and other borrowings are valued according to a price matrix of discounted cash flows using year end interest rates for discounting
在活跃?场买卖的金融资产及负债均在资产负债表日期以?值入帐。定期存款、存款证、有息财政储备帐项、其他法定组织的存款及其他借贷均已按照贴现现金流量的价格矩阵估值，并按年终利率进行贴现。