负债价值 meaning in Chinese
debt value
Examples
- When should market values be used in the valuation of assets and liabilities in the balance sheet
在何种情况下对资产负债表中的资产和负债价值采用市场价值? - 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 defined as interest bearing monetary obligations due to and from the exchange fund are valued in the accounts at market value at the balance sheet date determined on the bases set out below . 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 fiscal reserves account which are stated in the balance sheet at the original amounts with the differences between the market values and the original amounts included in other liabilities
资产及负债估值金融资产和负债即外汇基金需收取或支付的附息货币债务均在资产负债表日期按下列基础以市值入账,因而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项目账面价值中,惟财政储备账项仍以原本价值入账,而其市值与原本值之间的差额则包括在其他负债这一项目内。 - Thus , it is necessary for insurance market , money market and capital market to joint together . however , the development of insurance industry is confronted with some new challenges , such as more complicated environment , more risks ( credit , interest rate , exchange rate , stock price change and inflation are inexpectantly affecting the asset / liabilities value of insurance company ) , more complicated insurance products and the services , increasingly internationalization of insurance company management and the widespread application of the information technology in the insurance business
保险市场与货币、资本市场接轨成为必然趋势,保险业也面临着新的挑战:一是保险业面临更复杂的风险因素;二是金融市场的风险日益扩大,利率、汇率、股价变动、通货膨胀等风险以及信用风险前所未有地影响着保险公司资产/负债价值;三是保险产品和服务更为复杂;四是保险经营的国际化程度大大提高;五是信息技术在保险业得到广泛应用。