- 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
- （二）持有至到期投资。? (2)investments held until their maturity; and
- （二）主要为交易目的而持有。? (2)It is held mainly for trading;
- （二）主要为交易目的而持有。? (2)It is held mainly for trading;
- （二）具有完成该无形资产并使用或出售的意图；? (2)It is intended to finish and use or sell the intangible assets;
- （二）未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。? (2)It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences.
- （二）履行该义务很可能导致经济利益流出企业；? (2)It is likely to cause any economic benefit to flow out of the enterprise as a result of performance of the obligation; and
- （二）议定该追加资产的造价时，不需要考虑原合同价款。? (2)It is not necessary to take into account of the original contract price when the price of the additional asset is separately negotiated.
- （二）发生市场利率变化、流动性需要变化、替代投资机会及其投资收益率变化、融资来源和条件变化、外汇风险变化等情况时，将出售该金融资产。但是，无法控制、预期不会重复发生且难以合理预计的独立事项引起的金融资产出售除外。? (2)It will sell the financial assets when any of the following changes: the market interest rate, the fluid demand, the substitutive investment opportunity or the investment returns ratio, the source and condition of financing, or foreign exchange risk and etc., with the exception of the sale of the financial assets which is caused by any uncontrollable and independent event which is anticipated not to repeat and is difficult to be reasonably predicted;
- (三)因在财务、会计、审计、企业管理或者其他经济管理工作中犯有严重错误受行政处罚、撤职以上处分，自处罚、处分决定之日起至申请注册之日止不满2年的； (3) if the applicant was subjected to an administrative sanction, or removed from office or a more serious sanction, due to grave mistakes in financial, accounting, auditing, enterprise management or other economic activities, and the period between the date of the decision for such punishment or sanction and the date of application for registration is less than two years;
- （三） 采取出让方式的，由企业购买土地使用权，支付出让费用。? (3) if the land is assigned, the enterprise shall buy the land use right and pay the assignment fee; and
- （三） 金融企业的有关项目，包括短期贷款发放与收回的贷款本金、活期存款的吸收与支付、同业存款和存放同业款项的存取、向其他金融企业拆借资金、以及证券的买入与卖出等。? (3) Items relating to financial enterprises, including short-term loans granted and repayment of principal of such loans, the acceptance of current deposits and the repayment of the principal of such deposits, financial institution deposits and deposits from or to other financial institutions, funds borrowed from or lent to other financial institutions, purchase and sale of securities, etc.
- （三）无法进行追溯重述的，说明该事实和原因以及对前期差错开始进行更正的时点、具体更正情况。? (3)If it is unable to make a retrospective restatement, it shall state the facts, reasons, time point of beginning the correction of the prior period error, as well as the information about the concrete correction.
- （三）无法进行追溯调整的，说明该事实和原因以及开始应用变更后的会计政策的时点、具体应用情况。? (3)If it is unable to make retrospective adjustments, it shall state the facts, reasons, date of beginning of the application of the new accounting policies as well as the information about the concrete application thereof.
- （三）会计估计变更的影响数不能确定的，披露这一事实和原因。? (3)If it is unable to recognize the effect amount of a change in the accounting estimate, it shall disclose the facts and reasons.
- （三）转让以矿区组为基础计提减值准备的未探明矿区权益的，如果转让所得大于矿区权益账面原值，将其差额计入当期损益；? (3)If it transfers the rights and interests of any unproved mining areas, for which it calculates the impairment on the basis of a group of mining areas, and if the transfer income is more than the original book value of the rights and interests of the mining areas, the difference between them shall be recorded in the profits and losses of the current period;
- （三）企业违约，丧失了赎回担保物权利的，应当终止确认该担保物；转入方应当按照公允价值将该担保物确认为一项资产。转入方已出售该担保物的，转入方应当终止确认归还担保物的义务。? (3)If the enterprise defaults and loses the right to redeem the guaranty, it shall stop recognizing the guaranty, and the transferee shall recognize the guaranty as an asset according to its fair value. If the transferee has sold the guaranty, it shall stop recognizing the obligation to return it; and
- （三）在风险管理策略的正式书面文件中，载明了在评价套期有效性时将排除套期工具的某部分利得或损失或相关现金流量影响的，被排除的该部分利得或损失的处理适用《企业会计准则第22号--金融工具确认和计量》。? (3)If the formal written document on the risk management strategy states that a certain portion of the profit or loss of a hedging instrument, or the relevant effects on the cash flow shall be excluded when evaluate the hedging effectiveness, the profit or loss of excluded portion shall be dealt with according to the Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments.
- （三）企业通常不应当披露或有资产。但或有资产很可能会给企业带来经济利益的，应当披露其形成的原因、预计产生的财务影响等。? (3)In general, no enterprise may disclose the contingent assets. However, if a contingent asset will probably give rise to an inflow of economic benefits to the enterprise, the enterprise shall disclose the cause, the expected financial effect, etc.
- （三）可以确保该衍生工具与不 同风险头寸之间存在具体指定关系。? (3)It can insure that there is a specific specifying relationship between the derivative instrument and different risk positions.
- （三）预期交易预计不会发生。? (3)It is expected that the forecast transaction will not occur.
- （三）预计在资产负债表日起一年内（含一年，下同）变现。? (3)It is expected to be realized within one year as of the balance sheet date (including one year, the same below); and
- （三）在未来某一日期结算。? (3)It is settled on a certain future date.
- （三）自资产负债表日起一年内到期应予以清偿。? (3)It shall be repaid at maturity within one year as of the balance sheet date; and
- (四)受吊销注册会计师证书的处罚，自处罚决定之日起至申请注册之日止不满5年的； (4) if the applicant was punished with the revocation of the certificate of certified public accountant, and the period between the date of the decision for such punishment and the date of application for registration is less than five years; or
- （四） 采取租赁方式的，由企业租赁使用，租金水平参照银行同期贷款利率确定，并在租赁合同中约定。? (4) if the land is leased, the enterprise shall use it by leasing, the rent shall be determined by referring to the loan interest rate of the banks in the same period and shall be provisioned in the leasing contract.
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