- 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）不要求初始净投资，或与对市场情况变化有类似反应的其他类型合同相比，要求很少的初始净投资；? (2)No initial net investment is required, or, as compared to contracts of other types that have similar responses to the market changes, very little initial net investment is required;
- （三） 处置固定资产、无形资产和其他长期资产收回的现金净额；? (3) Net cash received from the disposal of fixed assets, intangible assets and other long term assets;
- （四） 处置子公司及其他营业单位收到的现金净额；? (4) Net cash received from the disposal of subsidiaries and other business entities;
- （六）非货币性福利；? (6)Non-monetary welfare;
- （八） 取得子公司及其他营业单位支付的现金净额；? (8) Net cash paid for the acquisition of subsidiaries and other business entities; and
- 净资产：? Net assets:
- 投资净收益是企业对外投资收入减去投资损失后的余额。 Net investment profit is the balance of income on external investment after deducting investment loss.
- 营业外收支净额是指与企业生产经营没有直接关系的各种营业外收入减营业外支出后的余额。 Net non-operating income is the balance of non-operating income which have no direct relevance with the production and operation of an enterprise after deducting non-operating expenses.
- 企业年基金净值? Net value of annuity funds of the enterprise
- 未担保余值增加的，不作调整。? No adjustment may be made if the unguaranteed residual value increases.
- 再保险分出人不应当将再保险合同形成的收入或费用与有关原保险合同形成的费用或收入相互抵销。? No cedant may countervail the expenses or incomes formed by the relevant original insurance contracts with the incomes or expenses formed by the reinsurance contracts.
- 企业不应以附注披露代替确认和计量。? No enterprise may substitute the note disclosure for the recognition and measurement.
- 因企业合并所形成的商誉和使用寿命不确定的无形资产，无论是否存在减值迹象，每年都应当进行减值测试。? No matter whether there is any sign of possible assets impairment, the business reputation formed by the merger of enterprises and intangible assets with uncertain service lives shall be subject to impairment test every year.
- 公益性生物资产不计提减值准备。? No provision shall be made for public welfare biological assets.
- 会年金01表? No. 01 Annual Annuity Fund
- 财会[2006]第3号? No. 3 [2006] of the Ministry of Finance
- 财会[2006]第3号? No. 3 [2006] of the Ministry of Finance
- 财会[2006]第3号? No. 3 [2006] of the Ministry of Finance
- 财会[2006]第3号? No. 3 [2006] of the Ministry of Finance
- 第41号? No.41
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