- 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）初始确认时被指定为以公允价值计量且其变动计入当期损益的非衍生金融资产。? (2)the non-derivative financial assets which are designated to be measured at their fair value when they are initially recognized and of which the variation is recorded into the profits and losses of the current period;
- （二）企业风险管理或投资策略的正式书面文件已载明，该金融资产组合、该金融负债组合、或该金融资产和金融负债组合，以公允价值为基础进行管理、评价并向关键管理人员报告。? (2)The official written documents on risk management or investment strategies of the enterprise concerned have recorded that the combination of said financial assets, the combination of said financial liabilities, or the combination of said financial assets and financial liabilities will be managed and evaluated on the basis of their fair values and be reported to the key management personnel.
- （二）非同一控制下企业合并中取得的、不能单独确认为无形资产、构成购买日确认的商誉的部分。? (2)The part obtaining from the merger of enterprises not under the same control or cannot being independently confirmed as intangible assets, or composing the business reputation confirmed on the day of purchase.
- （二）应付及预收款项；? (2)the payable and advance receipts;
- （二）本中期的利润表、年初至本中期末的利润表以及上年度可比期间的利润表。? (2)The profit statement for the current interim period, the profit statement for the period from the beginning of the year to the end of the current nterim period, as well as the profit statement of the comparative period of the prior year; and
- （二）利润表；? (2)the profit statement;
- （二）可供出售金融资产公允价值变动形成的利得或损失，除减值损失和外币货币性金融资产形成的汇兑差额外，应当直接计入所有者权益，在该金融资产终止确认时转出，计入当期损益。? (2)The profits and losses arising from the change in the fair value of a sellable financial asset shall be included directly in the owner’s equity with the exception of impairment losses and the gap arising from foreign exchange conversion of cash financial assets in any foreign currency, and when the said financial asset is stopped from recognition and is transferred out, it shall be recorded into the profits and losses of the current period.
- （二）已经完成的合同工作量占合同预计总工作量的比例。? (2)The proportion of the completed contract work against the expected total contract work; or
- （二）已经提供的劳务占应提供劳务总量的比例。? (2)The proportion of the labor services provided against the total labor services to be provided; and
- （二）所购建或者生产的符合资本化条件的资产与设计要求、合同规定或者生产要求相符或者基本相符，即使有极个别与设计、合同或者生产要求不相符的地方，也不影响其正常使用或者销售。? (2)The qualified assets under acquisition and construction or production meet or basically meet the design requirements, contractual provisions or production requirements, even if there is any specific discrepancy between it and the design, contractual or production requirements, its normal use or sale is not affected;
- （二）期末发行在外的股份期权或其他权益工具行权价格的范围和合同剩余期限。? (2)The range of the vesting prices for the share options or other equity instruments issued outward at the end of period, and the remainder of the contractual period;
- （二）作为存货的房地产。? (2)The real estates regarded as inventories.
- （二）应收分保未到期责任准备金；? (2)the receivable unearned reinsurance premium reserve;
- （二）相关的经济利益很可能流入企业；? (2)The relevant economic benefits are likely to flow into the enterprise;
- （二）将原直接在所有者权益中确认的相关利得或损失转出，计入该非金融资产或非金融负债的初始确认金额。? (2)The relevant profit or loss directly recognized in the owner's equity originally shall be shifted out and shall be recorded in the amount of the initial recognition of the non-financial asset or non-financial liability.
- （二）前期财务报告批准报出时能够取得的可靠信息。? (2)The reliable information that was available when the financial reports of prior periods are authorized for issue;
- （二）该重组计划已对外公告。? (2)The restructuring plan has been proclaimed to the general public.
- （二）持有并准备增值后转让的土地使用权。? (2)The right to use any land which is held and prepared for transfer after appreciation; and
- （二）对于未探明矿区权益，应当至少每年进行一次减值测试。? (2)The rights and interests of the unproved mining areas shall be tested on impairment at least once a year.
- （二）应收证券清算款；? (2)The settlement accounts receivable of bonds;
- （二）由《企业会计准则第11号--股份支付》规范的股份支付，适用《企业会计准则第11号--股份支付》。? (2)The share-based payments as regulated by the Accounting Standards for Enterprises No. 11 - Share-based Payments shall be subject to the Accounting Standards for Enterprises No. 11 - Share-based Payments;
- （二）投资种类、金额及公允价值的确定方法。? (2)The sorts of investments, amounts, and methods for the confirmation of the fair value;
- （二）终止确认部分的对价，与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额（涉及转移的金融资产为可供出售金融资产的情形）之和。? (2)The sum of consideration of the portion whose recognition has been stopped, and the portion of the accumulative amount of the changes in the fair value originally recorded in the owner's equities which is corresponding to the portion whose recognition has been stopped (in the event that the financial asset involved in the transfer is a financial asset available for sale).
- （二）因转移而收到的对价，与原直接计入所有者权益的公允价值变动累计额（涉及转移的金融资产为可供出售金融资产的情形）之和。? (2)The sum of consideration received from the transfer, and the accumulative amount of the changes of the fair value originally recorded in the owner's equities (in the event that the financial asset involved in the transfer is a financial asset available for sale).
- （二）该暂时性差异在可预见的未来很可能不会转回。? (2)The temporary differences are unlikely to be reversed in the excepted future.
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