- 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）采用公允价值模式计量的投资性房地产的减值，适用《企业会计准则第3号--投资性房地产》。? (2)The impairment of investment properties measured through the fair value method shall be g subject to the Accounting Standard for Business Enterprises No. 3 - Investment Properties;
- （二）利润表中的收入和费用项目，采用交易发生日的即期汇率折算；也可以采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算。? (2)The income and expense items in the profit statements shall be translated at the spot exchange rate of the transaction date, or at a spot exchange rate which is determined through a systematic and reasonable method and is approximate to the spot exchange rate of the transaction date.
- （二）买入返售证券收入，在融券期限内按照买入返售证券价款和协议约定的利率确定。? (2)The incomes from buying of resold bonds shall, within the time limit of securities loan, be determined according to the purchase price of the resold bonds, and the interest rate as stipulated in the agreement;
- （二）因自行培育而增加的生物资产；? (2)The increase of the biological assets as a result of self-planting, self-cultivating or self-breeding;
- （二）可以根据活跃市场得到预计残值信息，并且该市场在无形资产使用寿命结束时很可能存在。? (2)The information about the expected residual value is able to obtain from the active market and the market is most likely to remain when the service life of the intangible asset ends.
- （二）采用成本模式的，投资性房地产的折旧或摊销，以及减值准备的计提情况。? (2)The information on the depreciation or amortization as well as the provision for the impairment of the investment real estates measured through the cost pattern;
- （二）以发行权益性证券取得的长期股权投资，应当按照发行权益性证券的公允价值作为初始投资成本。? (2)The initial cost of a long-term equity investment obtained on the basis of issuing equity securities shall be the fair value of the equity securities issued.
- （二）同时具有下列特征的交易中产生的资产或负债的初始确认：? (2)the initial recognition of assets or liabilities arising from the following transactions which are simultaneously featured by the following:
- （二）作为存货的房地产，改为出租。? (2)The investment real estate for inventory is changed for rent;
- （二）持有至到期投资；? (2)the investments which will be held to their maturity;
- （二）直接计入所有者权益的利得和损失项目及其总额；? (2)the items of gains and losses directly recorded into the owner's equities, and the total amount of the said items;
- （二）承租人有购买租赁资产的选择权，所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值，因而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。? (2)The lessee has the option to buy the leased asset at a price which is expected to be far lower than the fair value of the leased asset at the date when the option becomes exercisable. Thus, on the lease beginning date, it can be reasonably determined that the option will be exercised;
- （二）电影、录像、剧本、文稿、专利和版权等项目的许可使用协议，适用《企业会计准则第6号--无形资产》。? (2)The licensing agreements for the use of items such as films, video recordings, plays, manuscripts, patents and copyrights shall be subject to the Accounting Standards for Enterprises No. 6 - Intangible Assets; and
- （二）分入业务提取各项分保准备金及进行分保准备金充足性测试的主要精算假设和方法。? (2)the main actuarial assumptions and methods for making reinsurance reserves and testing the adequacy of the reinsurance reserves for the ceded-in business.
- （二）合营企业和联营企业当期的主要财务信息，包括资产、负债、收入、费用等合计金额。? (2)The main financial information of the joint ventures and associated enterprises, consisting of the aggregate amounts of assets, liabilities, incomes, expenses, etc.;
- （二）受托人管理费、托管人管理费和投资管理人管理费，根据相关规定按实际计提的金额确定。? (2)The management fees payable to the entrusted party, trustee, and investment manager shall be determined according to the actual amount of provisions;
- （二）应当为职工缴纳的医疗保险费、养老保险费、失业保险费、工伤保险费和生育保险费等社会保险费，及其期末应付未付金额。? (2)The medical insurance, endowment insurance, unemployment insurance, work injury insurance, maternity insurance and other social insurances, which shall be paid by the enterprise for the employees, as well as the amounts payable at the end of period;
- （二）该资产组可收回金额的确定方法。? (2)The method for the determination of the recoverable amount of the asset group.
- （二）资产负债表日后连续三个会计年度每年将支付的最低租赁付款额，以及以后年度将支付的最低租赁付款额总额。? (2)the minimum lease payment for each of the next 3 accounting years subsequent to the balance sheet date and the aggregate minimum lease payment thereafter; and
- （二）当期和各个列报前期财务报表中受影响的项目名称和调整金额。? (2)The names of the affected items and the adjusted amounts in the financial statements for the current period and all the prior periods presented; and
- （二）各个列报前期财务报表中受影响的项目名称和更正金额。? (2)The names of the affected items and the corrected amounts in the financial statements for all prior periods presented.
- （二）每项重要的资产负债表日后非调整事项的性质、内容，及其对财务状况和经营成果的影响。无法做出估计的，应当说明原因。? (2)The nature and content of each important non-adjusting event after the balance sheet date, as well as its effect on the financial status and operating outcomes. If it is unable to make an estimate, an explanation shall be made.
- （二）企业的业务性质和主要经营活动。? (2)the nature of its business operation, and its principal business activities; and
- （二）为实现资产持续使用过程中产生的现金流入所必需的预计现金流出（包括为使资产达到预定可使用状态所发生的现金流出）。? (2)The necessary expected cash outflow for realizing cash inflow generated during the continuous use of the asset (including the cash outflow for bring the asset to the expected conditions for use).
- （二）初始确认时被指定为可供出售的非衍生金融资产；? (2)the non-derivative financial assets which are designated as sellable at their initial recognition; and
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