- 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
- （三） 提取任意公积金。任意公积金提取比例由投资者决议。? (3) to withdraw discretional accumulation fund, and the proportion shall be decided by the investors; and
- （三）拟订本单位办理会计事务的具体办法； (3) To work out the main methods of handling accountancy matters within the unit itself;
- （三）会计政策变更和差错更正的累积影响金额；? (3)the accumulative amount affected by changes in accounting policies and estimates? and correction of errors;
- （三）为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。? (3)The acquisition and construction or production activities which are necessary to prepare the asset for its intended use or sale have already started.
- （三）实际发生的合同成本能够清楚地区分和可靠地计量；? (3)The actual contract costs incurred can be clearly distinguished and can be measured in a reliable way; and
- （三）继续发生在所购建或生产的符合资本化条件的资产上的支出金额很少或者几乎不再发生。? (3)The amount of continuing disbursements for the qualified assets under acquisition and construction or production is very small, or nearly no such disbursement incurs.
- （三）提供分部报告信息的，应当披露每个报告分部当期确认的减值损失金额。? (3)The amount of impairment loss recognized in each reporting segment of the current period, if segment reporting information is provided.
- （三）本期返还的政府补助金额及原因。? (3)The amount of the government subsidies refunded in the current period as well as the reasons.
- （三）该义务的金额能够可靠地计量。? (3)The amount of the obligation can be measured in a reliable way.
- （三）未确认递延所得税资产的可抵扣暂时性差异、可抵扣亏损的金额（如果存在到期日，还应披露到期日）。? (3)the amounts of deductible temporary difference or deductible loss of unrecognized deferred income tax assets (if there is a date due, it shall disclose the date due);
- （三）计入当期损益的汇兑差额。? (3)The balance of exchange which shall be recorded into the profits and losses of the current period; and
- （三）合并日的确定依据。? (3)the basis for the determination of the combining date;
- （三）营业税金；? (3)the business taxes;
- （三）年初至本中期末的现金流量表和上年度年初至可比本中期末的现金流量表。? (3)The cash flow statement for the period from the beginning of the year to the end of the current interim period, and the cash flow statement for the period from the beginning of the prior year to the end of the comparative current interim period.
- （三）现金流量表；? (3)the cash flow statement;
- （三）从其他单位收取现金或其他金融资产的合同权利；? (3)the cash it charged from other entities or the contractual rights to other financial assets it holds;
- （三）天然起源生物资产的类别、取得方式和实物数量。? (3)The categories, obtainment methods and quantities of physical goods of the biological assets sourced from the nature;
- （三）以低于市场利率贷款的贷款承诺。? (3)the commitments to grant loans at an interest rate which is lower than the market interest rate.
- （三）上述（一）和（二）之外的其他职工薪酬，计入当期损益。? (3)The compensation for the employee other than those as mentioned in Items (1) and (2) shall be recorded as profit or loss for the current period.
- （三）合并成本的构成及其账面价值、公允价值及公允价值的确定方法。? (3)the composition, carrying amount and fair value of the combination costs, as well as the method for the determination of the fair value thereof;
- （三）该组合同同时或依次履行。? (3)The contracts are carried out concurrently or in a sequential manner.
- （三）将来须用或可用企业自身权益工具进行结算的非衍生工具的合同义务，企业根据该合同将交付非固定数量的自身权益工具；? (3)the contractual obligations to non-derivative instruments which must be settled or may be settled by the enterprise with its own equity instruments in the future, whereby the enterprise will deliver an unfixed amount of equity instruments of its own according to the said contract;
- （三）资产负债表日后进一步确定了资产负债表日前购入资产的成本或售出资产的收入。? (3)The cost of an asset purchased prior to the balance sheet date or the income generated from an asset sold prior to the balance sheet date is further confirmed after the balance sheet date; and
- （三）以其他方式取得的投资性房地产的成本，按照相关会计准则的规定确定。? (3)The cost of an investment real estate obtained by other means shall be recognized in accordance with the relevant accounting standards.
- （三）自行繁殖的育肥畜的成本，包括出售前发生的饲料费、人工费和应分摊的间接费用等必要支出。? (3)The cost of self-breeding livestock raised exclusively for meat production consists of the necessary expenses for feed , labor, indirect apportionment, etc. prior to the sale; and
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