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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

中国财务会计法律法规中英数据库

会计政策发生变更的,应当说明会计政策变更的性质、内容、原因及其影响数;无法进行追溯调整的,应当说明原因。?    If the accounting policy altered, the nature, details, reasons and effect of the change of the accounting policy shall be explained . If it is unable to make a retrospective adjustment, the reasons shall be explained.
单个矿区取得成本较大的,应当以单个矿区为基础进行减值测试,并确定未探明矿区权益减值金额。?    If the amount of costs incurred by the obtainment of a single mining area is relatively huge, the tests on impairment shall be performed on the basis of a single mining area and the amount of impairment of the rights and interests of the unproved mining area shall be confirmed.
单个矿区取得成本较小且与其他相邻矿区具有相同或类似地质构造特征或储层条件的,可按照若干具有相同或类似地质构造特征或储层条件的相邻矿区所组成的矿区组进行减值测试。?    If the amount of costs incurred by the obtainment of a single mining area is relatively small and if its geological structure features or deposit layer conditions are the same as or similar to those of other adjacent mining areas, a test on impairment may be performed on the basis of a group of mining areas consisting of several adjacent mining areas with identical or similar geological structure features or deposit layer conditions.
申请人有异议的,可以自收到通知之日起15日内向国务院财政部门或者省、自治区、直辖市人民政府财政部门申请复议。    If the applicant disagrees with the decision, he or she may, within 15 days after receiving the notification, apply to the financial department of the State Council or the financial department of the people's government of the province, autonomous region or municipality directly under the Central Government for reconsideration.
情节严重的,并可以由省级以上人民政府财政部门暂停其经营业务或者予以撤销。    If the circumstances are serious, the financial department of the people's government at or above the provincial level may also suspend its business operation or revoke its business licence.
情节严重的,可以由省级以上人民政府财政部门暂停其执行业务或者吊销注册会计师证书。    If the circumstances are serious, the financial department of the people's government at or above the provincial level may suspend his services or revoke his certificate of the certified public accountant.
合同或协议价款的收取采用递延方式,实质上具有融资性质的,应当按照应收的合同或协议价款的公允价值确定销售商品收入金额。?    If the collection of the price as stipulated in the contract or agreement is delayed and if it has the financing nature, the revenue incurred by selling goods shall be ascertained in accordance with the fair value of the receivable price as stipulated in the contract or agreement.
不符合预计负债确认条 件的,在废弃时发生的拆卸、搬移、场地清理等支出,应当计入当期损益。?    If the conditions for the recognition of the expected liabilities are not satisfied, the disbursements for the disassembly, removal and site cleaning at the time of discard shall be recorded in the profits and losses of the current period.
合并方以发行权益性证券作为合并对价的,应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。?    If the consideration of the merging enterprise is that it issues equity securities, it shall, on the date of merger, regard the share of the book value of the owner's equity of the merged enterprise as the initial cost of the long-term equity investment.
债务人的信用风险和相应的信用风险贴水在债务工具发行后发生改变的,应当参考类似债务工具的当前价格或利率,并考虑金融工具之间的差异调整,确定债务工具的公允价值。?    If the credit risks of the debtor and the corresponding risk agios have undergone any change after the issuance of the liability instrument, the current prices or interest rates of similar liability instruments shall be referred to and the adjustment to the differences between different financial instruments shall be taken into consideration in the determination of the fair value of the liability instrument.
债权人已对债权计提减值准备的,应当先将该差额冲减减值准备,减值准备不足以冲减的部分,计入当期损益。?    If the creditor has made provision for the impairment of the credit, he shall first offset the aforesaid difference against the impairment provision, then include the shortfall in the current profits and losses.
会计政策变更的累积影响数能够合理确定、且涉及本会计年度以前中期财务报表相关项目数字的,应当予以追溯调整,视同该会计政策在整个会计年度一贯采用;同时,上年度可比财务报表也应当作相应调整。?    If the cumulative effect of a change in accounting policy can be reasonably determined and if the change in accounting policy affects the figures of any line items on the interim financial statements for the prior interim period in the current fiscal year, these items shall be adjusted retrospectively as if the same accounting policy has been adopted throughout the whole fiscal year. In the mean while, the comparative financial statements of the prior year shall also be adjusted accordingly.
企业按照合同约定进行再投资的,应当将投资收益按照合同约定支付给最终收款方。?    If the enterprise makes a reinvestment in accordance with the contractual stipulations, it shall pay the proceeds by investment to the final recipient in accordance with the contractual stipulations.
成本模式转为公允价值模式的,应当作为会计政策变更,按照《企业会计准则第28号--会计政策、会计估计变更和差错更正》处理。?    If the enterprise replaces the cost pattern by the fair value pattern, it shall be considered that it has changed its accounting policy, which shall be disposed in accordance with the Accounting Standards No. 28 - Changes in Accounting Policies and Estimates? and Correction of Errors.
该金融资产整体的公允价值确实难以合理确定的,按照金融资产整体的账面价值扣除终止确认部分的对价后的余额确定。?    If the entire fair value of the financial asset is really difficult to determine reasonably, it shall be determined based on the residual amount deducting the consideration of the portion whose recognition has been stopped from the entire book value of the financial asset.
消耗性生物资产减值的影响因素已经消失的,减记金额应当予以恢复,并在原已计提的跌价准备金额内转回,转回的金额计入当期损益。?    If the factors causing any impairment of a consumptive biological asset have disappeared, the amount of write-down shall be resumed and shall be reversed from the provision for the loss on decline in value of the consumptive biological asset that has been made. The reversed amount shall be included in the current profits and losses.
未探明矿区权益公允价值低于账面价值的差额,应当确认为减值损失,计入当期损益。未探明矿区权益减值损失一经确认,不得转回。?    If the fair value of the rights and interests of the unproved mining areas is lower than the book value thereof, the difference between them shall be considered as an impairment loss and shall be recorded in the profits and losses of the current period. Once an impairment loss on the rights and interests of the unproved mining areas has been recognized, it shall not be reversed.
转换当日的公允价值大于原账面价值的,其差额计入所有者权益。?    If the fair value on the very date of the conversion is more than the original book value, the difference shall be included in the owner's rights and interests.
换入资产和换出资产公允价值均能够可靠计量的,应当以换出资产的公允价值作为确定换入资产成本的基础,但有确凿证据表明换入资产的公允价值更加可靠的除外。?    If the fair values of both the assets received and surrendered can be reliably measured, the fair value of the assets surrendered shall be the basis for the determination of the cost of the assets received, unless there is any exact evidence showing that the fair value of the assets received is more reliable.
国务院财政部门发现注册会计师协会的注册不符合本法规定的,应当通知有关的注册会计师协会撤销注册。    If the financial department of the State Council finds any registration approved by an institute of certified public accountants to be inconsistent with the provisions of this Law, it shall notify the relevant institute of certified public accountants to cancel the registration.
国务院财政部门发现批准不当的,应当自收到备案报告之日起30日内通知原审批机关重新审查。    If the financial department of the State Council finds the approval to be inappropriate, it shall, within 30 days from the date of receiving the report, notify the original examining and approving authorities to review the case.
预期交易实际发生的,应当按照本准则第二十八条、第二十九条或第三十条的规定处理;预期交易预计不会发生的,原直接计入所有者权益中的套期工具利得或损失应当转出,计入当期损益。?    If the forecast transaction actually occurs, it shall be dealt with according to the Article 28, 29 or 30 of these Standards. If it is expected that the forecast transaction will not occur, the relevant profit or loss directly recorded in the owner's equity originally shall be shifted out and shall be recorded in the profits and losses of the current period.
当年新施行的会计准则对财务报表格式和内容作了修改的,中期财务报表应当按照修改后的报表格式和内容编制,上年度比较财务报表的格式和内容,也应当作相应调整。?    If the format and content of the financial statements have been changed due to the adoption of new accounting standards for the current year, the interim financial statements shall be worked out according to the amended format and content. In addition, the format and content of comparative financial statements for the prior fiscal year shall also be adjusted accordingly.
被套期风险是利率风险或提前还款风险的,持有至到期投资不能指定为被套期项目。?    If the hedged risk is an interest rate risk or risk of repayment ahead of the schedule, the held-to-maturity investment shall not be designated as a hedged item.
套期工具为非衍生工具的,套期工具账面价值因汇率变动形成的利得或损失应当计入当期损益。?    If the hedging instrument is a non-derivative instrument, the gain or loss on the book value of the hedging instrument resulting from changes in exchange rate shall be recorded in the profits and losses of the current period.
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