- 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）企业合并中形成的商誉，适用《企业会计准则第8号--资产减值》和《企业会计准则第20号--企业合并》。? (2)The business reputation formed during the merger of enterprises shall be subject to the Accounting Standard for Business Enterprises No. 8 -Impairment of assets and Accounting Standard for Business Enterprises No. 20 -Business Combinations; and
- （二）当期用于计算确定借款费用资本化金额的资本化率。? (2)the capitalization rate, which is used for calculating and determining the amount of the borrowing costs to be capitalized in the current period.
- （二）分出保费；? (2)the ceded-out premium;
- （二）能够以现金净额结算，或通过交换或发行其他金融工具结算的贷款承诺。? (2)the commitments to grant loans which can be settled with the net amount of cash or by way of exchange or by issuing any other financial instruments; and
- （二）以股份为基础的薪酬，适用《企业会计准则第11号--股份支付》。? (2)The compensation based on shares shall be subject to the Accounting Standard for Business Enterprises No. 11 - Share-based Payment.
- （二）应由在建工程、无形资产负担的职工薪酬，计入建造固定资产或无形资产成本。? (2)The compensation for the employee for any on-going construction project or for any intangible asset shall be recorded as the costs of fixed asset or intangible assets; or
- （二）该组合同密切相关，每项合同实际上已构成一项综合利润率工程的组成部分；? (2)The contracts are so closely related that they are, in fact, parts of a single project with an overall profit margin; and
- （二）在潜在不利条件下，与其他单位交换金融资产或金融负债的合同义务；? (2)the contractual obligations to exchange with other entity financial assets or financial liabilities under potentially unfavorable conditions;
- （二）将债务转为资本；? (2)The conversion of a debt into capital;
- （二）自行建造投资性房地产的成本，由建造该项资产达到预定可使用状态前所发生的必要支出构成。? (2)The cost of a self-built investment real estate composes of the necessary expenses for building the asset to the hoped condition for use.
- （二）自行营造的林木类消耗性生物资产的成本，包括郁闭前发生的造林费、抚育费、营林设施费、良种试验费、调查设计费和应分摊的间接费用等必要支出。? (2)The cost of consumptive biological asset such as self-cultivating forest consists of the necessary expenses for forestation, forest tending, forest operating facilities, testing of good species, investigation and design, indirect apportionment , etc.;
- （二）该无形资产的成本能够可靠地计量。? (2)The cost of intangible assets can be measured reliably.
- （二）自行繁殖的产畜和役畜的成本，包括达到预定生产经营目的（成龄）前发生的饲料费、人工费和应分摊的间接费用等必要支出。? (2)The cost of self-breeding productive livestock and draught animals consists of the necessary expenses for feedstuffs and labor, indirect apportionment, etc., before accomplishing the expected objective of production and operation (being grown up).
- （二）该固定资产的成本能够可靠地计量。? (2)The cost of the fixed asset can be measured reliably.
- （二）该投资性房地产的成本能够可靠地计量。? (2)The cost of the investment real estate can be reliably measured.
- （二）购买取得矿区权益的成本包括购买价款、中介费以及可直接归属于矿区权益的其他购买取得支出。? (2)The costs for the obtainment of the rights and interests of a mining area by way of purchase shall include the purchase price, commissions, and other purchasing disbursements directly attributable to the obtainment of the rights and interests of the mining area.
- （二）采用的关键假设及其依据。? (2)The crucial assumptions adopted, and the grounds thereof; and
- （二）本期净资产增加数，包括本期收入、收取企业缴费、收取职工个人缴费、个人账户转入。? (2)The current amount of increase of the net assets, including the current incomes, payments collected from the enterprise, payments collected from the employees, transfer-in of individual accounts;
- （二）换入资产与换出资产的预计未来现金流量现值不同，且其差额与换入资产和换出资产的公允价值相比是重大的。? (2)The current values of the expected future cash flow of the assets received and surrendered is different, and the difference between them is more significant than the fair values of the assets received and surrendered.
- （二）债务人违反了合同条款，如偿付利息或本金发生违约或逾期等；? (2)The debtor breaches any of the contractual stipulations, for example, fails to pay or delays the payment of interests or the principal, etc.;
- （二）遵循企业会计准则的声明。? (2)the declaration on compliance with the accounting standards for enterprises;
- （二）会计估计变更的内容、原因及其影响数；影响数不能确定的，应当说明原因。? (2)The details, reasons and effect of alteration of accounting estimates, or if the effect cannot be determined, the reason shall be explained;
- （二）井的设备购置和建造支出，井的设备包括套管、油管、抽油设备和井口装置等，井的建造包括钻井和完井；? (2)The disbursements for the purpose of purchasing equipment of the well and for the construction of the well. The equipment of the well shall include the casing pipes, oil pipes, oil pump equipment and well mouth devices, etc. The construction of the well shall include the drilling and completion of the well;
- （二）与该生物资产有关的经济利益或服务潜能很可能流入企业；? (2)The economic benefits or service potential concerning this biological asset are likely to flow into the enterprise; and
- （二）与合同相关的经济利益很可能流入企业；? (2)The economic benefits pertinent to the contract will flow into the enterprise;
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