- 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）当期在国内和国外发生的矿区权益的取得、油气勘探和油气开发各项支出的总额。? (2)The total amount of all disbursements incurred in the current period in order to obtain the rights and interests of domestic and overseas mining areas, the oil and gas exploration as well as the oil and gas development.
- （二）当期因以现金结算的股份支付而确认的费用总额。? (2)The total amount of the expenses as a result of cash-settled share-based payments, which is recognized in the current period; and
- （二）确认的债务重组利得总额。? (2)The total amount of the gains of debt restructuring, which is confirmed;
- （二）确认的债务重组损失总额。? (2)The total amount of the loss of debt restructuring, which is recognized;
- （二）直接在所有者权益中确认的交易或者事项。? (2)the transactions or events directly recognized as the owner's rights and interests.
- （二）未实现融资收益的余额，以及分配未实现融资收益所采用的方法。? (2)the unamortized balance of unrealized financing income and the method used to allocate the unrealized financing income.
- （二）各类固定资产的使用寿命、预计净残值和折旧率。? (2)The useful lives, expected net salvage values, and depreciation rates of the various fixed assets;
- （二）使用寿命超过一个会计年度。? (2)Their useful life is in excess of one fiscal year.
- （二）该货币主要影响商品和劳务所需人工、材料和其他费用，通常以该货币进行上述费用的计价和结算；? (2)This currency mainly affects the labor, materials and other costs for the goods and services, and generally the goods and services are valuated and settled in this currency; and
- （二）用于补偿企业已发生的相关费用或损失的，直接计入当期损益。? (2)Those subsidies used for compensating the related expenses or losses incurred to the enterprise shall be directly included in the current profits and losses.
- （二）将金融资产所产生全部现金流量的一定比例转移，如企业将一组类似贷款的本金和应收利息合计的一定比例转移等。? (2)To transfer a certain proportion of the total cash flow arising from the financial asset, for example, the enterprise transfers a certain proportion of the principal and receivable interests of a group of similar loans and etc.; and
- （二）该固定资产预期通过使用或处置不能产生经济利益。? (2The fixed asset is unable to generate any economic benefits through use or disposal as expected.
- （三） 无形资产摊销；? (3) The amortization of intangible assets;
- （三） 未结算应收项目的坏账准备金额。? (3) the amounts of provisions for non-performing debts under outstanding items, and
- （三） 未结算应收项目的坏账准备金额。? (3) the amounts of provisions for non-performing debts under outstanding items, and
- (三)会计师事务所章程，有合伙协议的并应报送合伙协议； (3) the articles of association of the public accounting firm, and the agreement of partnership if there is any;
- （三） 与该企业共同控制合营企业的合营者。? (3) The joint venture operators which jointly control a joint venture therewith.
- （三） 与该企业共同控制合营企业的合营者。? (3) The joint venture operators which jointly control a joint venture therewith.
- （三） 取得或处置子公司及其他营业单位收到的现金；? (3) The portion of cash received for the acquisition or disposal of subsidiaries and other business entities; and
- （三） 母公司对该企业或者该企业对子公司的持股比例和表决权比例。? (3) The proportion of shares or voting rights held by the parent company in this enterprise or by this enterprise in its subsidiaries.
- （三） 母公司对该企业或者该企业对子公司的持股比例和表决权比例。? (3) The proportion of shares or voting rights held by the parent company in this enterprise or by this enterprise in its subsidiaries.
- （三） 违反本通则第五十条、五十一条、五十二条规定进行利润分配的。但依照《公司法》设立的企业不按本通则第五十条第一款第二项规定提取法定公积金的，依照《公司法》的规定予以处罚。? (3) to distribute profits with violation of the provisions of Article 50, 51 or 52 of the present General Rules. However, in case an enterprise set up under the Company Law of the People's Republic of China withdraws any legal accumulation fund with violation of the provision of Item 2, Paragraph 1 of Article 50 of the present General Rules, it shall be punished under the provisions of the Company Law of the People's Republic of China;
- (三)明知委托人的财务会计处理会导致报告使用人或者其他利害关系人产生重大误解，而不予指明； (3) to refrain from pointing out while clearly knowing that the client's processing of the financial accounting may substantially mislead the users of the report or other interested parties; or
- （三） 与债权人协商，制订债务处置或者承继方案。? (3) to set down the scheme for debt disposal or inheritance through negotiating with the creditors;
- (三)接受委托催收债款； (3) to undertake commission to dun debts;
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