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- The hedging no longer satisfies the conditions for adopting the hedging accounting methods as prescribed in these Standards. 该套期不再满足运用本准则规定的套期会计方法的条件。
- The hedging does not satisfy the conditions for adopting the hedging accounting method as specified in these Standards any longer. 该套期不再满足本准则所规定的运用套期会计方法的条件。
- Finally, considering the fact which hedging is sometimes controlled by managers, the concept of ‘direct hedging’ is introduced to keep the trueness and accuracy of hedging accounting. 最后,根据安然事件及国际上套期实务中普遍存在管理者操纵的现象,建议引入“直接套期”的概念,以保证套期会计的真实、准确。
- Do not part with the shares on any account. 无论如何不要放弃这些股票。
- Answer `yes' or `no' stop hedging! 回答`是'或`不是'--不要再闪烁其词了!
- Stop hedging and answer my question directly! "不要规避,直接回答我的问题!"
- She gave the true account of what had happened. 她如实地讲述了发生的事情。
- Please charge these bills to my account. 请把这些帐单记在我的账上。
- I think I'd like a deposit account. 我想要开个定期存款帐户。
- You may open a current account at a bank. 你可以在银行开立一个活期帐户。
- I enclose a cheque in settlement of your account. 兹附支票一张以结清贵处帐目。
- It was raining and on that account I wore a hat. 天正在下雨,因此我戴了一顶帽子。
- I'd like to open a current account with you. 我想在你们这儿开一个活期存款帐户。
- She has written off an account of her trip. 她一口气把旅行见闻写了下来。
- I'll put this lunch on my expense account. 我要把这顿午餐记在我的开支帐户上。
- She paid the cash in to her bank account. 她把现款存入她的银行帐户。
- He was disqualified for the post on account of age. 年龄不合格使他无法无资格任此职。
- There is no need for special hedge accounting since the gains and losses on the hedge and the hedged item will offset each other on the income statement. 没有必要特别对冲会计因为收益和损失的对冲和套期保值项目将相互抵消的收入报表。
- He'll have to account for where every cent goes. 他得说明所花掉的每一分钱的用途。
- The bumbling of our salesman cost us the account. 推销员所犯的错误使我们失去了那位客户。