- 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
- 预计净残值预计数与原先估计数有差异的，应当调整预计净残值。? If there is any difference between the amount of expected net salvage value and the previously estimated amount of the net salvage value, the expected net salvage value shall be adjusted.
- 使用寿命预计数与原先估计数有差异的，应当调整固定资产使用寿命。? If there is any difference between the expected useful life and the previously estimated useful life of a fixed asset, the expected useful life of the fixed asset shall be adjusted.
- 使用寿命或预计净残值的预期数与原先估计数有差异的，或者有关经济利益预期实现方式有重大改变的，应当作为会计估计变更，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，调整生产性生物资产的使用寿命或预计净残值或者改变折旧方法。? If there is any difference between the expected useful life or the amount of expected net salvage value and that of the previously estimated in a fixed asset, or if any significant change is made on the form of realization of the relevant economic benefits, it shall be regarded as a change of the accounting estimates, and thus the useful life or the expected net salvage value or depreciation method of the productive biological asset shall be adjusted or changed in accordance with the Accounting Standards for Enterprises No. 28 - Changes in Accounting Policies and Estimates? and Correction of Errors.
- 有确凿证据表明该账面价值不能真实反映当前最佳估计数的，应当按照当前最佳估计数对该账面价值进行调整。? If there is any exact evidence indicating that the book value cannot really reflect the current best estimate, the enterprise shall adjust the book value in accordance with the current best estimate.
- 在当期期初确定会计政策变更对以前各期累积影响数不切实可行的，应当采用未来适用法处理。? If, at the beginning of the current period, it is impracticable to determine the cumulative effect of the change in accounting policy for all prior periods, the prospective application method shall be adopted.
- 该金融资产在随后的会计期间发生减值的，原直接计入所有者权益的相关利得或损失，应当转出计入当期损益。? If, during the subsequent accounting period, the financial asset is impaired, the relevant profits and losses that were included in the owner’s equity shall be transferred out and be recorded into the current profits and losses .
- 在资产负债表日，后续信息表明企业当期承担债务的公允价值与以前估计不同的，应当进行调整，并在可行权日调整至实际可行权水平。? If, on the balance sheet date, the subsequent information indicates that fair value of the current liability undertaken by the enterprise are different from the previous estimates, an adjustment shall be made and on the vesting date the estimate shall be adjusted to equal the actually exercisable right.
- 在资产负债表日，后续信息表明可行权权益工具的数量与以前估计不同的，应当进行调整，并在可行权日调整至实际可行权的权益工具数量。? If, on the balance sheet date, the subsequent information indicates that the number of vested equity instruments is different from the previous estimate, an adjustment shall be made and on the vesting date, the estimate shall be adjusted to equal the number of the actually vested equity instruments.
- 2．因相关税收法规取消了持有至到期投资的利息税前可抵扣政策，或显著减少了税前可抵扣金额，将持有至到期投资予以出售；? ii.The held-to-maturity investment is sold due to the fact that the relevant tax provisions have canceled the relevant policies on the pre-tax credit of interest taxes against the held-to-maturity investment or have remarkably reduced the pre-tax creditable amount;
- 2．初始确认金额扣除按照《企业会计准则第14号--收入》的原则确定的累计摊销额后的余额。? ii.the surplus after accumulative amortization as determined according to the principles of the Accounting Standards for Enterprises No. 14 - Revenues is subtracted from the initially recognized amount.
- 3．因发生重大企业合并或重大处置，为保持现行利率风险头寸或维持现行信用风险政策，将持有至到期投资予以出售；? iii.The held-to-maturity investment is sold due to any important business enterprise combination or serious disposal so as to maintain the prevailing interest risk position or maintain the prevailing credit risk policies;
- 非同一控制下的企业合并，在购买日取得对其他参与合并企业控制权的一方为购买方，参与合并的其他企业为被购买方。? In a business combination not under the same control, the party which obtains the control on other combining enterprise(s) on the purchase date is the acquirer, and other combining enterprise(s) is (are) the acquiree.
- 同一控制下的企业合并，在合并日取得对其他参与合并企业控制权的一方为合并方，参与合并的其他企业为被合并方。? In a business combination under the same control, the party which obtains control of other combining enterprise(s) on the combining date is the combining party, the other combining enterprise(s) is (are) the combined party.
- 在公平交易中，交易双方应当是持续经营企业，不打算或不需要进行清算、重大缩减经营规模，或在不利条件下仍进行交易。? In a fair transaction, both parties to it shall be enterprises in continuous operation, and do not plan or do not need to carry out any liquidation, significantly reduce their operational scale or carry out transactions notwithstanding the unfavorable conditions they face.
- 企业接受投资者商标权、著作权、专利权及其他专有技术等无形资产出资的，应当符合法律、行政法规规定的比例。? In case an enterprise accepts the capital contribution by an investor in the form of intangible assets such as trademark right, copyright, patent right or other know-how, it shall comply with the related proportions as prescribed in any law or administrative regulation.
- 企业接受投资者非货币资产出资时，法律、行政法规对出资形式、程序和评估作价等有规定的，依照其规定执行。? In case an enterprise accepts the capital contribution of an investor in the form of non-monetary assets, if there is any stipulation on the form, procedure or price assessment of capital contribution in any law or administrative regulation, this stipulation shall apply.
- 企业划分各项资产、债务以及经营业务，应当按照业务相关性或者资产相关性原则制订分割方案。? In case an enterprise divides its whole assets, liabilities and businesses, it shall set down a dividing plan according to the principle of business or asset correlations.
- 对资不抵债的企业以承担债务方式合并的，合并方应当制定企业重整措施，按照合并方案履行偿还债务责任，整合财务资源。? In case an enterprise merges another insolvent enterprise through assuming the liabilities of the latter, the merging party shall set down measures for restructuring, undertake the responsibility of repaying the debts and integrate the financial resources according to the merging plan.
- 企业向个人以及非经营单位支付费用的，应当严格履行内部审批及支付的手续。? In case an enterprise pays any money to an individual or a non-business entity, it shall perform the formalities of payment and internal examination and approval strictly.
- 企业筹集资金用于固定资产投资项目的，应当遵守国家产业政策、行业规划、自有资本比例及其他规定。? In case an enterprise raises funds for a fixed asset investment project, it shall comply with the industrial policies of the state, the provisions concerning industrial planning and proportion of self-owned capital and other stipulations.
- 企业设立监事会或者监事人员的，监事会或者监事人员依照法律、行政法规、本通则和企业章程的规定，履行企业内部财务监督职责。? In case an enterprise set up a board of supervisors or has any supervisors, the board of supervisors or the supervisors shall undertake the duties of internal financial supervision under the laws, administrative regulations, the present General Rules and the articles of association of the enterprise.
- 无形资产出现转让、租赁、质押、授权经营、连锁经营、对外投资等情形时，企业应当签订书面合同，明确双方的权利义务，合理确定交易价格。? In case any intangible asset is transferred, leased, pledged, authorized for operation or chained operation, or overseas investment or in any other circumstance, the enterprise shall conclude a contract in written form to clarify the rights and obligations of both parties and determine the trading price reasonably.
- 法律、行政法规规定应当通过职工（代表）大会审议或者听取职工、相关组织意见的财务事项，依照其规定执行。? In case any law or administrative regulation stipulates that certain financial items shall be determined after being deliberated by the workers' (or worker representatives') congress or by soliciting the opinions of the workers and the related organizations, such provisions shall prevail.
- 对上期比较数据进行调整不切实可行的，应当在附注中披露不能调整的原因。? In case it is not feasible to adjust the comparative data of the previous period, the reasons for the failure of adjustment shall be disclosed in the notes.
- 适用税率发生变化的，应对已确认的递延所得税资产和递延所得税负债进行重新计量，除直接在所有者权益中确认的交易或者事项产生的递延所得税资产和递延所得税负债以外，应当将其影响数计入变化当期的所得税费用。? In case the applicable tax rate changes, the deferred income tax assets and deferred income tax liabilities which have been recognized shall be re-measured, excluding the deferred income tax assets and deferred income tax liabilities arising from any transaction or event directly recognized as the owners' rights and interests, and the amount affected by them shall be recorded into the income tax expenses of the current period during which the change occurs.
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