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中国财务会计法律法规中英数据库    A B C D E F G H I J K L M N O P Q R S T U V W X Y Z


1.对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核;?    (a)It shall reexamine the measurement of the fair values of the identifiable assets, liabilities and contingent liabilities it obtains from the acquiree as well as the combination costs;
1.套期工具自套期开始的累计利得或损失;?    (a)The accumulative profit or loss of the hedging instrument as of the commencement of hedging; or
1.按照《企业会计准则第13号--或有事项》应予确认的金额;?    (a)the amount which shall be recognized according to the Accounting Standards for Enterprises No. 13 - Contingent Events.
1.资产组的基本情况。?    (a)The basic information of the asset group;
1.从该金融资产收到对等的现金流量时,才有义务将其支付给最终收款方。?    (a)The enterprise is not obliged to make any payment to the final recipient until it receives the cash flow which is equivalent to the financial asset.
1.或有负债的种类及其形成原因,包括已贴现商业承兑汇票、未决诉讼、未决仲裁、对外提供担保等形成的或有负债。?    (a)The types and causes of the contingent debts , consisting of the contingent debts arising from discounted commercial acceptance bills of exchange, pending litigations, pending arbitrations, and guarantees provided for the debts of other enterprises;
1.预计负债的种类、形成原因以及经济利益流出不确定性的说明。?    (a)The types and causes of the estimated debts, as well as an explanation for the uncertainty of the outflow of economic benefits;
1.可收回金额按照资产组公允价值减去处置费用后的净额确定的,还应当披露确定公允价值减去处置费用后的净额的方法。资产组的公允价值减去处置费用后的净额不是按照市场价格确定的,应当披露:?    (a)Where the recoverable amount is determined on the basis of the net amount of the fair value of the asset group minus the disposal expenses, the enterprise shall disclose the method for the determination of the net amount of the fair value minus the disposal expenses. Where the net amount of the fair value of the asset group minus the disposal expenses is not determined on the basis of the market price, the enterprise shall disclose:
现金流量表是反映企业一定会计期间现金收支情况的会计报表。    A cash flow statement is an accounting statement that reflects the condition of cash receipts and cash disbursements of an enterprise during a cerlain accounting period.
再保险分出人应当在能够计算确定应向再保险接受人摊回的赔付成本时,将该项应摊回的赔付成本计入当期损益。?    A cedant shall, when being able to calculate and determine the compensation cost that shall be recovered from the reinsurance acceptor, record the to-be-recovered compensation cost into the profits and losses of the current period.
再保险分出人调整分出保费时,应当将调整金额计入当期损益。?    A cedant shall, when making an adjustment to the premium, record the amount of adjustment into the profits and losses of the current period.
注册会计师执行业务,应当加入会计师事务所。    A certified public accountant who provides services shall join a public accounting firm.
会计估计变更,是指由于资产和负债的当前状况及预期经济利益和义务发生了变化,从而对资产或负债的账面价值或者资产的定期消耗金额进行调整。?    A change in accounting estimate refers to an adjustment to the book value of an asset or liability or to the amount of expense of an asset during a certain period, resulting from the changes in the current situation of the asset or liability and the expected economic benefits and obligations.
总部资产的显著特征是难以脱离其他资产或者资产组产生独立的现金流入,而且其账面价值难以完全归属于某一资产组。?    A conspicuous character of the assets of the headquarters is that it is difficult to generate independent cash inflow when it is separated from other assets or asset group and difficult to attribute its carrying value completely to a certain group.
外国会计师事务所与中国的会计师事务所共同举办中外合作会计师事务所,须经国务院对外经济贸易主管部门或者国务院授权的部门和省级人民政府审查同意后报国务院财政部门批准。    A cooperative public accounting firm to be jointly sponsored by foreign and Chinese public accounting firms shall be subject to the examination and consent of the department under the State Council in charge of foreign economic relations and trade or a department authorized by the State Council and of a people's government at the provincial level, before the matter is reported to the financial department of the State Council for approval.
成本加成合同,是指以合同约定或其他方式议定的成本为基础,加上该成本的一定比例或定额费用确定工程价款的建造合同。?    A cost-plus contract means a construction contract in which the construction price is ascertained on the basis of the costs stipulated in the contract or costs negotiated otherwise, plus a proportion of these costs or a fixed fee.
仅有利润分配方案,而未最后决定的,应当将分配方案在会计报表附注中说明。    A distribution of profit plan which is not yet approved is to be identified in notes to the financial statements.
固定造价合同,是指按照固定的合同价或固定单价确定工程价款的建造合同。?    A fixed price contract means a construction contract in which the construction price is ascertained on the basis of a fixed contract price or a fixed unit price.
业务收支以外币为主的企业,也可以选定某种外币作为记帐本位币,但编制的会计报表应当折算为人民币反映。    A foreign currency may be adopted as the bookkeeping base currency for enterprises which conduct business transactions mainly in foreign currency. However, in preparing financial statements, business transactions in foreign currency are to be converted into Renminbi.
会计师事务所、注册会计师违反本法第二十条、第二十一条的规定,故意出具虚假的审计报告、验资报告,构成犯罪的,依法追究刑事责任。    A public accounting firm or a certified public accountant, that, in violation of the provisions of Article 20 or Article 21 of this Law, intentionally produces untruthful audit reports or capital verification reports shall, if the cases constitutes a crime, be investigated for criminal responsibilities according to law.
国有企业可以将任意公积金与法定公积金合并提取。股份有限公司依法回购后暂未转让或者注销的股份,不得参与利润分配;?    A state-owned enterprise may withdraw the discretional and legal accumulation funds in combination. The shares repurchased by a joint stock limited company under law and have not yet to be transferred or cancelled may not be used for profit distribution.
保险人将分入的再保险业务转分给其他保险人而签订的转分保合同,比照本准则处理。?    A sub-reinsurance contract under which an insurer cedes a reinsurance business which is ceded to it to another insurer shall be subject to the present Standards .
根据本准则第五条的规定,财务报表项目的列报发生变更的,应当对上期比较数据按照当期的列报要求进行调整,并在附注中披露调整的原因和性质,以及调整的各项目金额。?    According to the provisions of Article 5 of the present Standards, where there is any change to the items presented in the financial statements, an adjustment shall be made to the comparative date of the previous period in light of the presentation requirements of the current period, and the reasons and nature of the adjustment and the adjustment amount to each item shall be disclosed in the notes.
按照有关法律、行政法规等规定,企业所有者或其他方面有权对报出的财务报表进行修改的,应当披露这一情况。?    According to the provisions of the relevant laws and administrative regulations, if the owner of an enterprise or any other party has the power to revise the issued financial statements it shall disclose the relevant information.
对认真执行本法,忠于职守,做出显著成绩的会计人员,给予精神的或者物质的奖励。    Accountants who carry out this Law conscientiously, devote themselves to their duties and achieve remarkable success in their work will be rewarded appropriately.
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