[Eng] 會計中英翻譯句

1. Remeasured as the discounted present value of currently expected cash flows at the loan's original effective rate.

則應按新估計的現金流量, 以原始有效利率折算現值, 將其帳面金額降至新的現值, 其差額即為壞帳費用或減損損失.

2.

1. The transferred assets have been isolated from the transferor-- put presumptively beyond the reach of the transferor and its creditors, even in bankruptcy or other receivership.

2. Each transferee has the right to pledge(典當) or exchange(交換) the assets it received.

3. The transferor does not maintain effective control over the transferred assets through either (1) an agreement that the transferor repurchase(買回)or redeem (將股票兌取現金)them before their maturity

or (2) the ability to cause the transferee to return specific assets.