帐面成本 meaning in Chinese
book cost
Examples
- 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。