loiying 發問於 社會及文化語言 · 1 十年前

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Accounting for investments in subsidiaries, jointly controlled entities and associates in separate financial statements

38 When an entity prepares separate financial statements, it shall account for investments in subsidiaries, jointly controlled entities and associates either:

(a) at cost, or

(b) in accordance with HKAS 39.

The entity shall apply the same accounting or each category of investments. Investments accounted for at cost shall be accounted for in accordance with HKFRS 5 Non-current Assets Held for Sale and Discontinued Operations when they are classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with HKFRS 5. The measurement of investments accounted for in accordance with HKAS 39 is not changed in such circumstances.

38A An entity shall recognise a dividend from a subsidiary, jointly controlled entity or associate in profit or loss in its separate financial statements when its right to receive the dividend is established.

38B When a parent reorganises the structure of its group by establishing a new entity as its parent in a manner that satisfies the following criteria:

(a) the new parent obtains control of the original parent by issuing equity instruments in exchange for existing equity instruments of the original parent;

(b) the assets and liabilities of the new group and the original group are the same immediately before and after the reorganisation; and

(c) the owners of the original parent before the reorganisation have the same absolute and relative interests in the net assets of the original group and the new group immediately before and after the reorganisation and the new parent accounts for its investment in the original parent in accordance with paragraph

2 個解答

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  • 1 十年前
    最愛解答

    佔投資於附屬公司,共同控制實體及聯營公司的獨立財務報表

    38當一個實體的獨立財務報表的編制,應當佔投資於附屬公司,共同控制實體及聯營公司之一:

    (一)按成本或

    (二)按照香港會計準則第39。

    該實體應採用相同的會計或每個類別的投資。投資佔成本應當計入按照香港財務報告準則 5非流動資產持作出售及已終止業務時,被分類為持作銷售(或包括在出售組別歸類為持作出售)按照香港財務報告準則 5。測量的投資佔根據香港會計準則第39條是沒有改變這種情況。

    第38A條是實體應承認一間附屬公司的股息,共同控制實體或聯營公司的利潤或虧損在其獨立財務報表時,其有權獲得股息成立。

    第38B當父母reorganises其集團結構,建立一個新的實體作為其母公司的方式,滿足下列條件:

    (一)新母公司取得控制權的原母公司通過發行股本工具,以換取現有股權文書的原始父;

    (二)資產和負債,新組和原組是相同的之前和之後的重組;及

    (三)業主,重組前的原母公司具有相同的絕對和相對利益的淨資產原組和新的組之前和之後的重組和新的父佔投資在原來的母公司在按照第

  • 匿名
    1 十年前

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