- 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）与再保险合同相关的经济利益很可能流入；? (2)The economic benefits related to the reinsurance contract are likely to flow in;
- （二）企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化，从而对企业产生不利影响。? (2)The economic, technological or legal environment in which the enterprise operates, or the market where the assets is situated will have any significant change in the current period or in the near future, which will cause adverse impact on the enterprise;
- （二）套期有效性可以证明；? (2)The effectiveness of hedging may be proved; and
- （二）会计估计变更对当期和未来期间的影响数。? (2)The effects amount in the current period and future periods by changes in accounting estimates; and
- （二）企业能够收到政府补助。? (2)The enterprise can obtain the government subsidies.
- （二）企业能够从房地产交易市场上取得同类或类似房地产的市场价格及其他相关信息，从而对投资性房地产的公允价值作出合理的估计。? (2)The enterprise is able to obtain the market prices of the identical or similar real estates and other relevant information from the trading market of real estate, so as to be able to estimate the fair value of the investment real estate.
- （二）企业不能单方面撤回解除劳动关系计划或裁减建议。? (2)The enterprise is unable to unilaterally withdraw the plan on the cancellation of labor relationship or the layoff proposal.
- （二）企业既没有保留通常与所有权相联系的继续管理权，也没有对已售出的商品实施有效控制；? (2)The enterprise retains neither continuous management right that usually keeps relation with the ownership nor effective control over the sold goods;
- （二）将金融资产转移给另一方，但保留收取金融资产现金流量的权利，并承担将收取的现金流量支付给最终收款方的义务，同时满足下列条件：? (2)The enterprise transfers the financial asset to another party, but maintains the right to receive the cash flow of the financial asset and undertakes the obligation to pay the cash flow it receives to the final recipient, and meets the conditions as follows at the same time :
- （二）收到补价的，换入资产成本加收到的补价之和与换出资产账面价值加应支付的相关税费之和的差额，应当计入当期损益。? (2)The enterprise, which receives the boot, shall record the difference between the costs of the assets received plus the received boot and the carrying value of the assets surrendered plus relevant payable taxes into the profit or loss of the current period.
- （二）在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资，以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产，应当按照成本计量。? (2)The equity instrument investments for which there is no quotation in the active market and whose fair value cannot be measured reliably, and the derivative financial assets which are connected with the said equity instrument and must be settled by delivering the said equity instrument shall be measured on the basis of their costs.
- （二）持有的其他单位的权益工具；? (2)the equity instruments of other entities it holds;
- （二）使用寿命有限的无形资产，其使用寿命的估计情况；使用寿命不确定的无形资产，其使用寿命不确定的判断依据。? (2)The estimation about the service lives of intangible assets with limited service lives; the basis for the judgment about the uncertain service life of intangible assets with uncertain service lives;
- （二）预计有形损耗和无形损耗；? (2)The expected tangible and intangible loss of the asset; and
- （二）该资产的预计有形损耗，如产畜和役畜衰老、经济林老化等；? (2)The expected tangible loss of the asset such as decrepitude of productive livestock and draught animals and the aging of economic forests; and
- （二）换入资产或换出资产的公允价值能够可靠地计量。? (2)The fair value of the assets received or surrendered can be measured reliably.
- （二）以历史成本计量的外币非货币性项目，仍采用交易发生日的即期汇率折算，不改变其记账本位币金额。? (2)The foreign currency non-monetary items measured at the historical cost shall still be translated at the spot exchange rate on the transaction date, of which the amount of functional currency shall not be changed.
- （二）被套期项目因被套期风险形成的利得或损失应当计入当期损益，同时调整被套期项目的账面价值。? (2)The gain or loss of the hedged item resulting from the hedged risk shall be recorded in the profits and losses of the current period and the book value of the hedged item shall be adjusted at the same time.
- （二）属于同一控制下企业合并的判断依据。? (2)the grounds for the judgment of the business combination under the same control;
- （二）外币项目的套期，适用《企业会计准则第24号--套期保值》。? (2)The hedge of foreign currency items shall be subject to the Accounting Standards for Enterprise No. 24 - Hedging; and
- （二）该套期的实际抵销结果在80%至125%的范围内。? (2)The hedging 's actual offset results are within a range of 80% to 125%.
- （二）该套期不再满足本准则所规定的运用套期会计方法的条件。? (2)The hedging does not satisfy the conditions for adopting the hedging accounting method as specified in these Standards any longer.
- （二）该套期预期高度有效，且符合企业最初为该套期关系所确定的风险管理策略。? (2)The hedging expectation is highly efficient and meets the risk management strategy, which is confirmed for the hedging relationship by enterprise at the very beginning.
- （二）该套期不再满足运用本准则规定的套期会计方法的条件。? (2)The hedging no longer satisfies the conditions for adopting the hedging accounting methods as prescribed in these Standards.
- （二）能够从交易市场上取得同类或类似生物资产的市场价格及其他相关信息，从而对生物资产的公允价值作出合理估计。? (2)The identical or similar market prices of biological assets and other relevant information can be obtained from the trading market, so as to make a reasonable estimate on the fair value of the biological asset.
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