1、carrying amount

carrying amount发音

英：　　美：

carrying amount中文意思翻译

常见释义：

n.维持费用; [财]账面金额

carrying amount双语使用场景

1、Carrying amount stock rebounded today, or there is room to pay attention to.───该股今日携量反弹, 或有空间,留意.

2、of other payables and accruals approximates to its fair value.───其他应付款项及应计费用的帐面值与其公平值相约。

3、The directors consider that the carrying amount of other approximates their fair value.───董事会认为,其他应付款的账面值与公平值相若.

4、The directors consider that the carrying amount of trade and other receivables approximates their fair value.───董事认为贸易及其他应收款的账面值,与其公平值相约.

5、The carrying amount of other receivables, deposits and prepayments approximates to its fair value.───其他应收款项 、 按金及预付款项的帐面值与其公平值相约.

6、The carrying amount of the bonds becomes the book value of the newly issued stock.───债券的维持费用成为重新发行的股票的帐面价值.

7、carrying amount of the replaced part is derecognised.───被替换的部分，终止确认其账面价值；

carrying amount相似词语短语

1、harrowing account───悲惨的帐目

2、carrying out───实施；贯彻；执行；[法]履行（carryout的现在分词）

3、amazing amount───惊人的数量

4、carrying off───夺去；获得；使丧命；成功地处理

5、certain amount───一定数量

6、carrying through───贯彻；完成；坚持下去

7、surprising amount───惊人的数量

8、carrying on───承接；继承（carryon的现在分词）

9、carrying away───运走；使失去自制力

2、急求一篇关于债务重组会计核算的英文文献，要3000字左右，哪位好心人帮忙找一下，万分感谢啊......

这是一份国外2001年关于债务重组会计核算标准的资料。希望能够对你有帮助。

ACCOUNTING STANDARD FOR BUSINESS ENTERPRISES

DEBT RESTRUCTURING [Revised 01/2001]

1. This Standard prescribes the accounting treatment for debt restructuring and the disclosure of

related information by enterprises.

DEFINITIONS

2. The following terms are used in this Standard with the meanings specified:

(1) A debt restructuring is an event in which the terms of a debt are modified as a result

of a mutual agreement between a debtor and a creditor or a judgment by a court.

(2) Contingent payments are payments which are dependent on the occurrence of

specified future events, the occurrence of which is uncertain.

(3) Contingent receipts are receipts which are dependent on the occurrence of specified

future events, the occurrence of which is uncertain.

(4) Fair value is the amount for which an asset could be exchanged or a liability settled,

between two knowledgeable, willing transacting parties in an arm's length transaction.

METHODS OF DEBT RESTRUCTURING

3. Methods of debt restructuring include:

(1) Satisfaction of a debt by an amount of cash which is lower than the carrying amount

of the debt;

(2) Satisfaction of a debt by a transfer of non-cash assets;

(3) Conversion of a debt into capital;

(4) Modification of other terms of a debt such as an extension of the repayment period of

the debt, an extension of the repayment period of the debt but accrual interest and, an

extension of the repayment period of the debt with a reduction of the principal of the

debt or a reduction of the interest on the debt;and

(5) A combination of any two or more methods listed above (hereinafter referred as

“mixture of restructuring methods”).

ACCOUNTING BY DEBTORS

4. When a debtor settles a debt at an amount of cash which is lower than the carrying amount of

the debt, the difference between the carrying amount of the debt to be restructured and the

cash paid should be recognised as capital surplus.

ACCOUNTING STANDARD FOR BUSINESS ENTERPRISES

DEBT RESTRUCTURING [Revised 01/2001]