单词 | preference share capital |
释义 | preference share capital Share capital consisting of preference shares. Under Financial Reporting Standard 4, 'Capital Instruments', preference share capital should be classified as non-equity share capital. The amount attributable to non-equity shares in the analysis of shareholders' funds and the allocation of finance costs should be disclosed separately in the financial statements. |
随便看 |
|
英汉经管词典收录了5297条经济管理类英汉双解词条,基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法,是学习及工作的有利工具。