摊余成本 meaning in Chinese
amortized cost
costs after amortization
Examples
- If the transferred financial asset is measured at the amortized cost , the relevant liability it has recognized shall not be designated as a financial liability , which is measured at its fair value and the changes are recorded in the profits and losses of the current period
所转移的金融资产以摊余成本计量的，确认的相关负债不得指定为以公允价值计量且其变动计入当期损益的金融负债。 - The said provision shall also be applicable if the hedged item is an inventory of which the subsequent measurement will be made at its cost and realizable net value , whichever is lower , or a financial asset of which the subsequent value will be made at the amortized cost , or a financial asset available for sale
被套期项目为按成本与可变现净值孰低进行后续计量的存货、按摊余成本进行后续计量的金融资产或可供出售金融资产的，也应当按此规定处理。 - Article 18 if an enterprise fails to satisfy the conditions to stop the recognition due to it sells a put option or holds a call option , and it measures the financial asset at the amortized cost , it shall recognize the liability formed by its continuous involvement in the light of the consideration it receives on the date of transfer
第十八条企业因卖出一项看跌期权或持有一项看涨期权，使所转移金融资产不符合终止确认条件，且按照摊余成本计量该金融资产的，应当在转移日按照收到的对价确认继续涉入形成的负债。 - Article 24 if a hedged item is a financial instrument measured at the amortized cost , an adjustment which is made to the book value of the hedged item according to the article 21 ( 2 ) of these standards shall , during the period from the adjustment date to the maturity date , be amortized based on the effective interest rate recalculated on the adjustment date and shall be recorded in the profits and losses of the current period
第二十四条被套期项目是以摊余成本计量的金融工具的，按照本准则第二十一条（二）对被套期项目账面价值所作的调整，应当按照调整日重新计算的实际利率在调整日至到期日的期间内进行摊销，计入当期损益。