Dec 28, 2012 11:55
11 yrs ago
Chinese term
United Kingdom
原直接计入所有者权益公允价值下降形成的累计损失一并转出
Chinese to English
Bus/Financial
Finance (general)
Financial Audit
对于可供出售金融资产，如果其公允价值出现持续大幅度下降，且预期该下降为非暂时性的，则根据其账面价值与预计未来现金流量现值之间差额计算确认减值损失；在计提减值损失时将原直接计入所有者权益公允价值下降形成的累计损失一并转出，计入资产减值损失。
Having trouble working out what 原直接计入所有者权益公允价值下降形成的累计损失一并转出 means. Any help is gratefully received. Thank you.
Having trouble working out what 原直接计入所有者权益公允价值下降形成的累计损失一并转出 means. Any help is gratefully received. Thank you.
Proposed translations
(English)
Proposed translations
2 hrs
patrick73b
China
China
Native in Chinese
China
Native in: Chinese (Variants: Simplified, Mandarin) 
Works in: Chinese to English, English to Chinese
Related KudoZ points
:
4
Selected
Due to space reason, please refer to the explanation box (this shows how condensed Chinese can be ;)
The phrase is: 将 xxx 转出
Cumulative losses from previous owner's equity fair value depreciation directly written (into the books) shall be discounted at the same time
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Note added at 2 hrs (2012-12-28 14:21:42 GMT)
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I am really impressed on some one sitting in the UK reading some complicated Chinese characters! Wow!!!
Cumulative losses from previous owner's equity fair value depreciation directly written (into the books) shall be discounted at the same time
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Note added at 2 hrs (2012-12-28 14:21:42 GMT)
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I am really impressed on some one sitting in the UK reading some complicated Chinese characters! Wow!!!
4 KudoZ points awarded for this answer.
Comment: "Thank you very much for your help.
This is what I have put fyi: Regarding available-for-sale financial assets, if their fair value price undergoes a sustained large decrease and the decrease is expected to prevail, the balance between their book value and the present value of expected future cash flows is to be calculated and recorded into assets devaluation; in making provision for asset devaluation, cumulative losses from previous owner's equity fair value devaluation will be directly written into the books and shall be discounted at the same time.
Thank you again.
Thank you all."
11 hrs
...the accumulated depreciation losses due to the devaluation of Shareholders equities fair value...
Answer in full version as below:
simultaneously transfer out the accumulated depreciation losses due to the devaluation of Shareholders equities fair value that have directly been provisioned for originally
simultaneously transfer out the accumulated depreciation losses due to the devaluation of Shareholders equities fair value that have directly been provisioned for originally
Peer comment(s):
| neutral |
Fang Sheng
: I'd tend not use "depreciation" as it refers to 折旧. "Devaluation" might be better. Just a thought.
2 hrs
|
16 hrs
.
I think the whole passage needs to be translated as a unit, something like this:
Regarding financial assets available for sale, if their value undergoes a sustained large drop that is expected to be permanent, the difference between the current value of the account and its projected cash flow value as originally calculated will be computed as the accumulated losses of all the shareholders' initial equity lumped together.
Regarding financial assets available for sale, if their value undergoes a sustained large drop that is expected to be permanent, the difference between the current value of the account and its projected cash flow value as originally calculated will be computed as the accumulated losses of all the shareholders' initial equity lumped together.
20 hrs
appears to mean the entire value is written off
Dunno if that makes sense in context.
The original value of the assets is removed from the holder's account along with other fair value losses.
The original value of the assets is removed from the holder's account along with other fair value losses.
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