| 1. | Assets could include monetary assets （ such as foreign exchange ） , securities or other financial instruments
资产可能包括货币资产（如外汇） 、证券或其他金融工具。 |
| 2. | They will borrow money in low - yielding currencies to invest at higher yields elsewhere ( the carry trade )
他们会借入低收益率的货币然后投向其他相比而言高收益的货币资产（即融资套利交易） 。 |
| 3. | There are four channels though international financial market : the interest rate , the price of nonmonetary assets , the exchange rate , and the credit - rationing
通过国际金融市场共有四条传导途径：利率、汇率、非货币资产和信贷配给。 |
| 4. | The former reflected a low opportunity cost of holding non - interest bearing monetary assets and an increase in cash demand from mainland tourists
狭义货币增长，是因为持有不计息货币资产的机会成本偏低，以及内地游客增加令现金需求上升。 |
| 5. | Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated into hong kong dollars at exchange rates ruling at the balance sheet date
于结算日以外币为单位的货币资产及负债，按结算日汇率折算为港币。年内的外币交易按交易日的汇率折算为港币。 |
| 6. | Article 13 in respect of income obtained by enterprises in the form of non - monetary assets or rights and interests , such income shall be computed or appraised with reference to prevailing market prices
第十三条企业取得的收人为非货币资产或者权益的，其收入额应当参照当时的市场价格计算或者估定。 |
| 7. | The first of these limits the convertibility of the domestic currency , in either direction , and the second limits the ability of banks to expand their assets or liabilities denominated in the domestic currency
。这当中的第一类措施是限制本地货币的换入或换出第二类措施是限制银行扩充本地货币资产或债务的能力。 |
| 8. | The strong growth of the narrow money reflected in part a low opportunity cost of holding non - interest bearing monetary assets as well as an increase in cash demand associated with a rising number of tourists from the mainland
港元狭义货币增长强劲，部分原因是持有无息货币资产的机会成本偏低，以及内地来港旅客数目日增，令现金需求上升。 |
| 9. | Article 62 " the amount of payment " mentioned in article 19 , paragraph 2 of the tax law means cash payments , payment by remittances , and amounts paid by account transfers , as well as amounts in equivalent cash value paid in non - cash assets or rights and interests
第六十二条税法第十九条第二款所说的支付的款额，是指现金支付、汇拨支付、转账支付的金额，以及用非货币资产或者权益折价支付的金额。 |
| 10. | Based on the explanation of the basic connotation of fair value , this paper analyzes the reason why fair value has been incorporated into china ' s new accounting standards and explores how fair value influence investment real estate , debt restructuring and exchange of non - monetary assets in its application
摘要本文在阐述公允价值基本内涵的基础上，分析了公允价值被引入新会计准则的原因，探讨了公允价值的应用对投资性房地产、债务重组和非货币资产交换的影响。 |
