- 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
- （四）资本、基金的增减和经费的收支； (4) Increase or reduction of capital and funds as well as income and outlays;
- （四）财务报表是合并财务报表的，应当予以标明。? (4)If the financial statements are consolidated financial statements, an indication shall be given.
- （四）除上述（三）所涉及的情况外，企业应当继续将担保物确认为一项资产。? (4)In a circumstance other than that as described in Item (3), the enterprise shall continue recognizing the guaranty as an asset.
- （四）承租人在租赁开始日的最低租赁付款额现值，几乎相当于租赁开始日租赁资产公允价值；出租人在租赁开始日的最低租赁收款额现值，几乎相当于租赁开始日租赁资产公允价值。? (4)In the case of the lessee, the present value of the minimum lease payments on the lease beginning date amounts to substantially all of the fair value of the leased asset on the lease beginning date; in the case of the lessor, the present value of the minimum lease receipts on the lease beginning date amounts to substantially all of the fair value of the leased asset on the lease beginning date; and
- （四）存货；? (4)inventories;
- （四）有足够的技术、财务资源和其他资源支持，以完成该无形资产的开发，并有能力使用或出售该无形资产；? (4)It is able to finish the development of the intangible assets, and able to use or sell the intangible assets, with the support of sufficient technologies, financial resources and other resources; and
- （四）企业无权自主地将清偿推迟至资产负债表日后一年以上。? (4)It is an asset for which the enterprise does not have an unconditional right to delay payment more than one year after the balance sheet date.
- （四）自资产负债表日起一年内，交换其他资产或清偿负债的能力不受限制的现金或现金等价物。? (4)It is cash or cash equivalent, which is subject to no limit when it is used to exchange other assets or to pay off the liabilities as of the balance sheet date.
- （六）无法辨认一组金融资产中的某项资产的现金流量是否已经减少，但根据公开的数据对其进行总体评价后发现，该组金融资产自初始确认以来的预计未来现金流量确已减少且可计量，如该组金融资产的债务人支付能力逐步恶化，或债务人所在国家或地区失业率提高、担保物在其所在地区的价格明显下降、所处行业不景气等；? (6)It is impossible to identify whether the cash flow of a certain asset within a certain combination of financial assets has decreased or not. But after making an overall appraisal according to the public data available, it is found that the predicted future cash flow of the said combination of financial assets has indeed decreased since it was initially recognized and such decrease can be measured, for example, the ability of the debtor of the said combination of financial assets worsens gradually, the unemployment rate of the country or region where the debtor is situated increases, the prices of the region where the guaranty is situated are obviously dropping, or the industrial sector concerned is in slump, etc.;
- （七）投资性房地产；? (7)investment real estates;
- （1）企业管理层预计未来现金流量的各关键假设及其依据。? (i)the assumptions for predicting the cash flows in the future and the grounds thereof made by the managers of the enterprise;
- （1）企业管理层在确定公允价值减去处置费用后的净额时所采用的各关键假设及其依据。? (i)the crucial assumptions adopted by the managers of the enterprise for the determination of the net amount of the fair value minus the disposal expenses, and the basis for these assumptions;
- （2）企业管理层在确定各关键假设相关的价值时，是否与企业历史经验或者外部信息来源相一致；如不一致，应当说明理由。? (ii)when the managers of the enterprise determine the values relating to the relevant assumptions, whether they are in consistence with the experiences of the enterprise or the external information; if not, the reasons shall be accounted for;
- （2）企业管理层在确定各关键假设相关的价值时，是否与企业历史经验或者外部信息来源相一致；如不一致，应当说明理由。? (ii)whether or not the values of the crucial assumptions as determined by the managers of the enterprise are consistent with the experiences of the enterprise or its external information; if not, the reasons shall be accounted for.
- （3）估计现值时所采用的折现率。? (iii)the discount rate adopted for the estimate of the current value.
- 1．按照《企业会计准则第13号--或有事项》确定的金额；? i.the amount as determined according to the Accounting Standards for Enterprises No. 13 - Contingencies; or
- 1．因被投资单位信用状况严重恶化，将持有至到期投资予以出售；? i.The held-to-maturity investment is sold due to the serious worsening of the credit situation of the investee;
- 采用公允价值计量的，应当同时满足下列条件：? If a biological asset is made a measurement at the fair value, it shall meet the conditions as follows simultaneously:
- 以一笔款项购入多项没有单独标价的固定资产，应当按照各项固定资产公允价值比例对总成本进行分配，分别确定各项固定资产的成本。? If a certain payment is made for purchasing several fixed assets not priced separately, the cost of each fixed asset shall be ascertained by allocating the payment according to the proportion of fair value of each fixed asset to the total cost of all assets acquired.
- 注册会计师违反本法第二十条、第二十一条规定的，由省级以上人民政府财政部门给予警告； If a certified public accountant violates the provisions of Article 20 or Article 21 of this Law, the financial department of the people's government at or above the provincial level shall give a warning to the accountant.
- 会计估计变更仅影响变更当期的，其影响数应当在变更当期予以确认；既影响变更当期又影响未来期间的，其影响数应当在变更当期和未来期间予以确认。? If a change in accounting estimate affects only the current period of the change, the effect of the change shall be recognized in the period of the change. If any change in an accounting estimate affects both the period of the current change and future periods, the effects of the change shall be recognized in the period of the change and in future periods.
- 会计政策变更能够提供更可靠、更相关的会计信息的，应当采用追溯调整法处理，将会计政策变更累积影响数调整列报前期最早期初留存收益，其他相关项目的期初余额和列报前期披露的其他比较数据也应当一并调整，但确定该项会计政策变更累积影响数不切实可行的除外。? If a change in accounting policy can provide more reliable and more relevant accounting information, the retrospective adjustment method shall be adopted for handling. The amount of cumulative effect by the change in accounting policy shall be adjusted and presented as the retained earnings at the beginning of the earliest prior period, and the beginning balance of other relevant items as well as to other comparative data disclosed in the prior period presented shall be adjusted along with, unless the cumulative effect of a change in accounting policy is not feasible essentially.
- 上年度财务报告包括了合并财务报表，但报告中期内处置了所有应当纳入合并范围的子公司的，中期财务报告只需提供母公司财务报表，但上年度比较财务报表仍应当包括合并财务报表，上年度可比中期没有子公司的除外。? If a financial report for the prior year includes consolidated financial statements, but if all subsidiaries which were included in the consolidation scope were disposed during the period of interim reporting, the interim financial report shall be only required to provide the financial statements of the parent company, but the comparative financial statements for the prior year shall still include the consolidated financial statements unless there is no subsidiary in the comparative interim period of the prior year.
- 上年度财务报告除了包括合并财务报表，还包括母公司财务报表的，中期财务报告也应当包括母公司财务报表。? If a financial report for the prior year includes financial statements of the parent company besides the consolidated financial statements, the interim financial report shall include the financial statements of the parent company as well.
- 政府补助为非货币性资产的，应当按照公允价值计量；公允价值不能可靠取得的，按照名义金额计量。? If a government subsidy is a non-monetary asset, it shall be measured at its fair value. If its fair value cannot be obtained in a reliable way, it shall be measured at its nominal amount.
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