operational reserveとは 意味・読み方・使い方

An operational increasing money processing part 20 calculates the operational increasing money added to a reserve fund stored in a reserve fund storage part 12 based on a comparatively high standard interest rate stored in an interest rate storage part 18 and a reserve interest rate set lower than the standard interest rate.例文帳に追加

運用増加金処理部２０は、利率記憶部１８に記憶される比較的高い基準利率およびその基準利率より低く設定される積立利率に基づき、積立金記憶部１２に記憶される積立金に付与される運用増加金を算出する。 - 特許庁

The operational increasing money processing part 20 applies the standard interest rate to a continuous reserve fund held continuously over an interest rate setting period, and applies the reserve interest rate to a floating reserve fund floating by depositing and drawing during the interest rate setting period.例文帳に追加

運用増加金処理部２０は、利率設定期間に渡って継続的に保持される継続的積立金に対して基準利率を適用するとともに、利率設定期間中に入出金により流動する流動的積立金に対して積立利率を適用する。 - 特許庁

To realize sufficient operational accuracy and operational stability even when using an inexpensive light source of low comparative wavelength stability as a reserve light source for a signal light source, so as to prevent the output of an optical signal from being stopped when switching from an active light source to the reserve light source.例文帳に追加

信号用光源を比較的波長安定性の低い安価な光源を予備光源として用いた場合でも、十分な動作精度及び動作安定性を実現し、現用光源から予備光源に切り替える際に光信号の出力が停止しないようにする。 - 特許庁

Preferably, the operational increasing money by the reserve interest rate is added in the step in the middle of the interest rate setting period, and an added interest rate equivalent to the difference between the standard interest rate and the reserve interest rate is applied after the fact to the continuous reserve fund after elapse of the interest rate setting period.例文帳に追加

好ましくは、利率設定期間の途中の段階では、とりあえず積立利率による運用増加金を付与しておき、利率設定期間が経過してから、継続的であった積立金に対して、事後的に、基準利率と積立利率の差に相当するプラス利率を適用する。 - 特許庁

- Are reserves for retirement allowances booked appropriately in the liabilities column in accordance with "Accounting Standards concerning Retirement Allowance Reserves" (June 16, 1998, Business Accounting Council) and "Operational Guidelines concerning Retirement Allowance Reserve Accounting" (Report No. 13, the accounting system committee of the Japanese Institute of Certified Public Accountants)?発音を聞く 例文帳に追加

・ 退職給付引当金は、「退職給付に係る会計基準」（平成10年６月16日企業会計審議会）及び「退職給付会計に関する実務指針」（日本公認会計士協会会計制度委員会報告第13号）に基づき、適切に負債の部（前払年金費用となる場合は資産の部）に計上しているか。 - 金融庁