MILK 發問時間: 社會與文化語言 · 10 年前

會計公報翻譯(一小段)

以下是公報裡的一小段,主要是我不太清楚derecognition要怎麼表示

用終止確認感覺就怪怪的-.-

麻煩高手幫忙翻譯一下(或簡單告訴我大致在講什麼也可以)

謝謝=)

Gainor loss on derecognition (paragraph 42G(a))

Paragraph42G(a) requires an entity to disclose the gain or loss on derecognitionrelating to financial assets in which the entity has continuing involvement.

Theentity shall disclose if a gain or loss on derecognition arose because the fairvalues of the components of the previously recognised asset (ie the interest inthe asset derecognised and the interest retained by the entity) were differentfrom the fair value of the previously recognised asset as a whole.

In that situation, the entity also shalldisclose whether the fair value measurements included significant inputs thatwere not based on observable market data, as described in paragraph 27A.

2 個解答

評分
  • 匿名使用者
    10 年前
    最佳解答

    安安^^ 1. Gain or loss on derecognition(paragraph 42G(a))

    >> 資產除列後股權(或利益)的損益※derecognition 意指將一項資產(或負債)從公司會計資產損益表裡移除→ 簡單講在此處就是指:資產除列(或移除)。 2. Paragraph 42G(a) requires an entity to disclose thegain or loss on derecognition relating to financial assets in which the entityhas continuing involvement.>> 此段大概在講:依規定一個實體(例如一家公司)在該項資產除列後的損益須公開化

    3. The entity shall disclose if a gain or loss on derecognition arose becausethe fair values of the components of the previously recognised asset (iethe interest in the asset derecognised and the interest retainedby the entity) were different from the fair value of the previously recognisedasset as a whole.>> 此段大概在講:若因之前認可的資產其構成部分的市價(即經該資產除列後引起的股權(或利益)得失)與其總市價有出入而導致除列後有損益產生時,該實體需將該資產除列後之損益公開。※fair value是指該資產市場現行價※interest是指該資產除列後利益(或股權)(的得失)※以上兩個名詞是就我了解,但我非專業您可以參考看看。4. In that situation, the entity also shall disclose whether thefair value measurements included significant inputs that were not based onobservable market data, as described in paragraph 27A.>>此段大概在講:若上述情況發生時,該實體也須將當時計算市價時將重要的數據(但非可察性市場數據)一併公開 ~~~~~~~~~~~~~~~~~~~~~~~※參考看看(have fun in learning English)若答案裡有兩字連在一起,請把它分開學英文不要怕犯錯,但要常用。※

    2010-12-29 18:04:22 補充:

    更正:

    1. Gain or loss on derecognition(paragraph 42G(a))

    >> 資產除列後公司的損益

  • Paige
    Lv 5
    10 年前

    建議可以翻成'除列'...(消除認列), 表示一間公司本來有認列利益或損失,但因一些因素,這些曾經認列過的利益或損失要被移除了.

    The entity shall disclose if a gain or loss on derecognition arose because the fair values of the components of the previously recognised asset (ie the interest in the asset derecognised and the interest retained by the entity) were differentfrom the fair value of the previously recognised asset as a whole.

    之前認列的資產的某些部份的公平價值(如利息)和整個資產的公平價值不同而引起的利益/損失除失,公司應當揭露.

    In that situation, the entity also shalldisclose whether the fair value measurements included significant inputs thatwere not based on observable market data

    在這種情形下,公司也應該揭露公平價值的衡量是否包含來自非明顯的市價.

    參考資料: Self
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