五重组 quintet
- (五)债务重组中转让的非现金资产的公允价值、由债务转成的股份的公允价值和修改其他债务条件后债务的公允价值的确定方法及依据。
The methods and basis for the ascertainment of the fair value of the non-cash asset transferred in a debt restructuring, the fair value of the shares converted by the debt, and the fair value of the debt after the modification of other terms of the debt. - (五)债务重组中受让的非现金资产的公允价值、由债权转成的股份的公允价值和修改其他债务条件后债权的公允价值的确定方法及依据。
The methods and basis for the confirmation of the fair value of the non-cash asset received in a debt restructuring, the fair value of the shares converted by the credit, and the fair value of the credit after the modification of other terms of the debt. - (五)通过债务重组取得的长期股权投资,其初始投资成本应当按照《企业会计准则第12号--债务重组》确定。
The initial cost of a long-term equity investment obtained by recombination of liabilities shall be ascertained in accordance with Accounting Standards for Enterprises No. 12 - Debt Restructuring.
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