- 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
- 长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的，其差额应当计入当期损益，同时调整长期股权投资的成本。? If the initial cost of a long-term equity investment is less than the investing enterprise' attributable share of the fair value of the invested entity's identifiable net assets for the investment, the difference shall beincludedbe included in the current profits and losses and the cost of the long-term equity investment shall be adjusted simultaneously.
- 如果中断是所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态必要的程序，借款费用的资本化应当继续进行。? If the interruption is a necessary step for making the qualified asset under acquisition and construction or production ready for the intended use or sale, the capitalization of the borrowing costs shall continue.
- 被投资单位以后实现净利润的，投资企业在其收益分享额弥补未确认的亏损分担额后，恢复确认收益分享额。? If the invested entity realizes any net profits later, the investing enterprise shall, after the amount of its attributable share of profits offsets against its attributable share of the un-recognized losses, resume to recognize its attributable share of profits.
- 投资企业能够对被投资单位实施控制的，被投资单位为其子公司，投资企业应当将子公司纳入合并财务报表的合并范围。? If the investing enterprise can control an invested entity, the invested entity as its subsidiary company shall be included in the consolidation range of the consolidated financial statements.
- 承租人有权选择续租该资产，并且在租赁开始日就可以合理确定承租人将会行使这种选择权，不论是否再支付租金，续租期也包括在租赁期之内。? If the lessee has the option to continue to lease the asset for any further period, and it is reasonably certain on the lease beginning date that the lessee will exercise the option, the renewed period shall be included in the lease term, no matter whether rents will be paid again or not.
- 复议机关逾期不作出复议决定的，当事人可以在复议期满之日起15日内向人民法院起诉。 If the organ giving the reconsideration fails to make a decision within the time limit, the party concerned may bring a suit before a people's court within 15 days from the expiration of the time limit for reconsideration.
- 采用产量法计提折耗的，折耗额可按照单个矿区计算，也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计算。计算公式如下：? If the output method is adopted for calculation of the depletion, the depletion amount shall be computed in the light of a single mining area or in the light of a group of adjacent mining areas with identical or similar geological structure features or deposit layer conditions. The calculation formula shall be given as follows:
- 部分处置境外经营的，应当按处置的比例计算处置部分的外币财务报表折算差额，转入处置当期损益。? If the overseas business is disposed of partially, the enterprise shall calculate the balance arising from the translation of foreign currency statements of the part of disposal based on the disposal rate and shall shift them into the profits and losses of the current period.
- 销售商品部分和提供劳务部分不能够区分，或虽能区分但不能够单独计量的，应当将销售商品部分和提供劳务部分全部作为销售商品处理。? If the part of selling goods and the part of providing labor services can not be distinguished from each other, or if the part of sale of goods and the part of providing labor services can be distinguished from each other but can not be measured respectively, both parts shall be conducted as selling goods.
- 当事人对复议决定不服的，可以在接到复议决定之日起15日内向人民法院起诉。 If the party concerned disagrees with the decision made after reconsideration, it may bring a suit before a people's court within 15 days from the date of receiving the decision.
- 当事人逾期不申请复议，也不向人民法院起诉，又不履行处罚决定的，作出处罚决定的机关可以申请人民法院强制执行。 If the party concerned within the time limit has neither applied for reconsideration nor brought a suit before a people's court, nor complied with the decision on sanction, the organ making the decision may apply to the people's court for compulsory execution.
- 购买固定资产的价款超过正常信用条件延期支付，实质上具有融资性质的，固定资产的成本以购买价款的现值为基础确定。实际支付的价款与购买价款的现值之间的差额，除按照《企业会计准则第17号--借款费用》应予资本化的以外，应当在信用期间内计入当期损益。? If the payment for a fixed asset is delayed beyond the normal credit conditions and it is of financing nature in effect, the cost of the fixed asset shall be ascertained based on the current value of the purchase price. The difference between the actual payment and the current value of the purchase price shall be included in the current profits and losses within the credit period, unless it shall be capitalized in accordance with the Accounting Standards No. 17 - Borrowing Costs.
- 套期工具展期或被另一项套期工具替换，且展期或替换是企业正式书面文件所载明套期策略组成部分的，不作为已到期或合同终止处理。? If the period of a hedging instrument is extended, or if a hedging instrument is replaced by another, and if the extension or replacement is an composing part of the hedging strategy as specified in the formal written document of the enterprise, it shall not be dealt with as being in the case of maturity or termination of contract.
- 被撤销注册的当事人有异议的，可以自接到撤销注册、收回注册会计师证书的通知之日起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 person concerned disagrees with the cancellation of registration, he or she may, within 15 days from the date of receiving the notification about the cancellation of registration or the revocation of the certificate for certified public accountant, apply for reconsideration 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.
- 修改后的债务条款如涉及或有应付金额，且该或有应付金额符合《企业会计准则第13号--或有事项》中有关预计负债确认条件的，债务人应当将该或有应付金额确认为预计负债。重组债务的账面价值，与重组后债务的入账价值和预计负债金额之和的差额，计入当期损益。? If the post-modification terms of a debt concern any contingent payment and if the contingent payment meets the conditions for the recognition of expected liabilities as prescribed in the Accounting Standards for Enterprises No. 13 - Contingencies, the debtor shall recognize the contingent sum payable as expected liability, and shall include the difference between the book value of the debt to be restructured and the aggregate amount of the entry value of the restructured debt and the expected amount of liability in the current profits and losses.
- 修改后的债务条款中涉及或有应收金额的，债权人不应当确认或有应收金额，不得将其计入重组后债权的账面价值。? If the post-modification terms of the debt concern any contingent sum receivable, the creditor shall not recognize the contingent sum receivable, nor he include it in the book value of the restructured debt.
- 企业面临的风险因金融资产转移发生实质性改变的，表明该企业已将金融资产所有权上几乎所有的风险和报酬转移给了转入方，如不附任何保证条款的金融资产出售等。? If the risks that the enterprise faces have changed substantially resulting from the transfer of a financial asset, it shows that the enterprise has transferred nearly all of the risks and rewards related to the ownership of financial asset to the transferee, for example, the sale of a financial asset without any additional term of guarantee and etc..
- 企业面临的风险没有因金融资产转移发生实质性改变的，表明该企业仍保留了金融资产所有权上几乎所有的风险和报酬，如将贷款整体转移并对该贷款可能发生的信用损失进行全额补偿等。? If the risks that the enterprise faces have not changed substantially resulting from the transfer of a financial asset, it shows that the enterprise still retains all the risks and rewards related to the ownership of the financial asset, for example, it transfers an entire loan and undertake a full amount of compensation for the possible credit losses of the loan and etc..
- 货币时间价值影响重大的，应当通过对相关未来现金流出进行折现后确定最佳估计数。? If the time value of money is of great significance, the best estimate shall be determined after discounting the relevant future outflow of cash.
- 如果转让所得小于矿区权益账面价值，以转让所得冲减矿区权益账面价值，不确认损益。? If the transfer income is less than the book value of the rights and interests of the mining area, the transfer income shall offset against the book value of the rights and interests of the mining area and any profits and losses shall not be recognized.
- 如果转让所得小于矿区权益账面原值，以转让所得冲减矿区权益账面原值，不确认损益。? if the transfer income is less than the original book value of the rights and interests of the mining areas, the transfer income shall offset against the original book value of the rights and interests of the mining areas, any profits and losses shall not be recognized.
- 转入方能够单独将转入的金融资产整体出售给与其不存在关联方关系的第三方，且没有额外条件对此项出售加以限制的，表明企业已放弃对该金融资产的控制。? If the transferee is able to independently sell the entire transferred financial asset to a third party without any relationship with it as an associated party and there is no additional conditions to limit the sale, it shows that the enterprise has given up its control over the financial asset.
- 所转移的金融资产以摊余成本计量的，确认的相关负债不得指定为以公允价值计量且其变动计入当期损益的金融负债。? If the transferred financial asset is measured at the amortized cost, the relevant liability it has recognized shall not be designated as a financial liability, which is measured at its fair value and the changes are recorded in the profits and losses of the current period.
- 追加或收回投资应当调整长期股权投资的成本。? If there are additional investments or disinvestments, the cost of the long-term equity investment shall be adjusted.
- 所需支出存在一个连续范围，且该范围内各种结果发生的可能性相同的，最佳估计数应当按照该范围内的中间值确定。? If there is a sequent range for the necessary expenses and if all the outcomes within this range are equally likely to occur, the best estimate shall be determined in accordance with the middle estimate within the range.
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