- 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
中国财务会计法律法规中英数据库
- 第九条以现金清偿债务的，债权人应当将重组债权的账面余额与收到的现金之间的差额，计入当期损益。? Article 9When a debt is liquidated by cash, the creditor shall include the difference between the book balance of the debt to be restructured and the cash received in the current profits and losses.
- 第九条企业合并形成母子公司关系的，母公司应当编制合并日的合并资产负债表、合并利润表和合并现金流量表。? Article 9Where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall, on the combining date , prepare a consolidated balance sheet, a profit statement and a cash flow statement.
- 第九条企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的（即不属于本准则第七条所指情形），应当分别下列情况处理：? Article 9Where an enterprise does not transfer or retain nearly all of the risks and rewards related to the ownership of a financial asset (that is to say, it is not under a circumstance as mentioned in Article 7 of these Standards), it shall deal with it according to the circumstances as follows, respectively:
- 第九条未探明矿区（组）内发现探明经济可采储量而将未探明矿区（组）转为探明矿区（组）的，应当按照其账面价值转为探明矿区权益。? Article 9Where an unproved mining area (portfolio) is changed into a proved mining area (or groups of mining areas) because an economically exploitable reserve is discovered and proved in such an unproved mining area (portfolio), it shall be shifted into the rights and interests of proved mining areas according to its book value.
- 第九条非货币性资产交换同时换入多项资产的，在确定各项换入资产的成本时，应当分别下列情况处理：? Article 9Where several assets received in a non-monetary assets transaction simultaneously, the cost of each received assets shall be determined according to the following circumstances, respectively:
- 中期会计计量与年度财务数据相比，可在更大程度上依赖于估计，但是，企业应当确保所提供的中期财务报告包括了相关的重要信息。? As compared with annual financial figures, the interim accounting measurement may rely on the estimates to a greater extent, however, the enterprise shall ensure that the interim financial report it provides includes the relevant important information.
- 未作为资产和负债确认的项目，按照税法规定可以确定其计税基础的，该计税基础与其账面价值之间的差额也属于暂时性差异。? As for an item that has not been recognized as an asset or liability, if its tax base can be determined in light of the tax law, the difference between the tax base and its carrying amount shall also be a temporary difference.
- 企业对外投资应当签订书面合同，明确企业投资权益，实施财务监管。依据合同支付投资款项，应当按照企业内部审批制度执行。? As for an overseas investment, an enterprise shall conclude a contract thereon in written form so as to clarify the rights and interests it may enjoy from this investment and to carry out financial supervision. The investment money as stipulated in the contract shall be paid under the internal examination and approval rules of the enterprise.
- 合并中取得的无形资产，其公允价值能够可靠地计量的，应当单独确认为无形资产并按照公允价值计量。? As for any intangible asset acquired in a combination, if its fair value can be measured reliably, it shall be separately recognized as an intangible asset and shall measured in light of its fair value.
- 性质或功能类似的项目，其所属类别具有重要性的，应当按其类别在财务报表中单独列报。? As for items with similar nature or function, if the category in which they fall is of importance, they must be presented separately in the financial statements.
- 金融企业的各项资产或负债，按照流动性列示能够提供可靠且更相关信息的，可以按照其流动性顺序列示。? As for the assets and liabilities of a financial enterprise, if the presentation based on fluidity provides reliable and more relevant information, the assets and liabilities may be presented on the basis of the fluidity order.
- 合并方取得的净资产账面价值与支付的合并对价账面价值（或发行股份面值总额）的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。? As for the balance between the carrying amount of the net assets obtained by the combining party and the carrying amount of the consideration paid by it (or the total par value of the shares issued), the additional paid-in capital shall be adjusted. If the additional paid-in capital is not sufficient to be offset, the retained earnings shall be adjusted.
- 母公司的合并成本与取得的子公司可辨认净资产公允价值份额的差额，以按照本准则规定处理的结果列示。? As for the balance between the combination cost of the parent company and the fair value of the identifiable net assets it obtains from the subsidiary company, it shall present the result of the treatment according to the present Standards.
- 无形资产的使用寿命为有限的，应当估计该使用寿命的年限或者构成使用寿命的产量等类似计量单位数量；无法预见无形资产为企业带来经济利益期限的，应当视为使用寿命不确定的无形资产。? As for the intangible assets with limited service life, the enterprise shall estimate the years of its service life, or the amount of the output or any other similar measurement unit, which constitutes its service life. If it is unable to forecast the period when the intangible asset can bring economic benefits to the enterprise, it shall be regarded as an intangible asset with uncertain service life.
- 编制期初资产负债表时，除按照本准则第五条至第十九条规定要求追溯调整的项目外，其他项目不应追溯调整。? As making a balance sheet for the initial period, the enterprise shall make no retroactive modulation to any item except for those to which retroactive modulations shall be made according to Articles 5 through 19 of this Standards.
- 按照该准则的规定属于非同一控制下企业合并的，应当将商誉在首次执行日的摊余价值作为认定成本，不再进行摊销。? As to a business combination not under common control as described in this Standards, the amortized value of the business reputation on the date of initial implementation shall be recognized as cost, and it shall not be amortized any more.
- 对于企业发行的包含负债和权益成份的非衍生金融工具，应当按照《企业会计准则第37号--金融工具列报》的规定，在首次执行日将负债和权益成份分拆，但负债成份的公允价值难以合理确定的除外。? As to a non-derivative financial instrument with liability and equity components which is issued by an enterprise, on the date of initial implementation, the liability component shall be separated from equity component according to the Accounting Standards for Enterprises No. 37 - Presentation of Financial Instruments, unless it is difficult to make a reasonable determination on the fair value of the liability component.
- 对于可行权条件为规定服务期间的股份支付，等待期为授予日至可行权日的期间；对于可行权条件为规定业绩的股份支付，应当在授予日根据最可能的业绩结果预计等待期的长度。? As to a share-based payment with a specified service period as the vesting condition, the vesting period shall be from the grant date to the vesting date. As to a share-based payment with specified performances as the vesting condition, the length of the vesting period shall be estimated in accordance with the most likely performance outcome.
- 对于原已纳入合并范围但按照该准则规定不应纳入合并范围的子公司，在上年度的比较合并财务报表中，企业不应将该子公司纳入合并范围。? As to a subsidiary company which was included into the scope of consolidation, but should have not been included into therein according to this Standards, the enterprise shall not list the subsidiary company under the scope of consolidation for the comparative consolidated financial statements of the previous year.
- 对于原未纳入合并范围但按照《企业会计准则第33号--合并财务报表》规定应纳入合并范围的子公司，在上年度的比较合并财务报表中，企业应当将该子公司纳入合并范围。? As to a subsidiary company which was not included into the scope of consolidation, but should have been included into therein according to the Accounting Standards for Enterprises No. 33 - Consolidated Financial Statements, the enterprise shall list it under the scope of consolidation for the comparative consolidated financial statements of the previous year.
- 应当列示每股收益的企业，比较财务报表中上年度的每股收益按照《企业会计准则第34号--每股收益》的规定计算和列示。? As to an enterprise that shall list the earnings per share, it shall calculate and list the earnings per share of the previous year in the comparative financial statements according to the Accounting Standards for Enterprises No. 34 - Earnings Per Share.
- 应当披露分部信息的企业，比较财务报表中上年度关于分部的信息按照《企业会计准则第35号--分部报告》的规定披露。? As to an enterprise that shall publish the segment information, it shall publish the segment information of the previous year in the comparative financial statements according to the Accounting Standards for Enterprises No. 35 - Segment Reports.
- 对外提供合并财务报表的，应当遵循《企业会计准则第33号--合并财务报表》的规定。? As to the enterprise which provides consolidated financial statements to outsiders, it shall be governed by the provisions in the Accounting Standards for Enterprises No. 33 - Consolidated Financial Statements.
- 在首份年度财务报表涵盖的期间内对外提供中期财务报告的，应当遵循《企业会计准则第32号--中期财务报告》的规定。? As to the enterprise which provides interim financial reports during the period covered by the first annual financial statements, it shall be governed by the provisions in the Accounting Standards for Enterprises No. 32 - Interim Financial Reports.
- 资产? Assets
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