- 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）该生物资产的成本能够可靠地计量。? (3)The cost of this biological asset can be measured reliably.
- （三）债权人出于经济或法律等方面因素的考虑，对发生财务困难的债务人作出让步；? (3)The creditor makes any concession to the debtor which is in financial difficulties due to economic or legal factors, etc.;
- （三）融资活动获得的货币以及保存从经营活动中收取款项所使用的货币。? (3)The currency acquired in financing activities as well as the currency utilized to preserve the money charged in the business operation.
- （三）本期净资产减少数，包括本期费用、支付受益人待遇、个人账户转出。? (3)The current amount of reduction of net assets, including the current expenses, treatments paid to the beneficiaries, transfer-out of individual account; and
- （三）因出售而减少的生物资产；? (3)The decrease of the biological assets as a result of sale;
- （三）购建提高采收率系统发生的支出；? (3)The disbursements for the purpose of purchasing and constructing the systems for promoting the exploitation rate; and
- （三）卖出回购证券支出，在融资期限内按照卖出回购证券价款和协议约定的利率确定。? (3)The disbursements for the sale of repurchased bonds shall, within the time limit for financing, be determined in accordance with the sales price of the repurchased bonds and the interest rate as stipulated in the agreement;
- （三）与再保险合同相关的收入能够可靠地计量。? (3)The economic benefits related to the reinsurance contract can be measured reliably.
- （三）企业撤销了对套期关系的指定。? (3)The enterprise has revoked the specifying of the hedging relationship.
- （三）该资产的预计无形损耗，如因新品种的出现而使现有的生产性生物资产的产出能力和产出农产品的质量等方面相对下降、市场需求的变化使生产性生物资产产出的农产品相对过时等。? (3)The expected intangible loss of the asset, such as the relative decrease or degrade in the production capacity of the productive biological asset, or the quality of the agricultural products produced thereby as a result of appearance of new products, the relative outmode of the agricultural products of the productive biological asset as a result of the change of market demands.
- （三）重要会计政策的说明，包括财务报表项目的计量基础和会计政策的确定依据等。? (3)the explanations on the important accounting policies, including the basis for the measurement of items of the financial statements and the basis for the determination of accounting policies;
- （三）公允价值变动收益，在估值日按照当日投资公允价值与原账面价值（即上一估值日投资公允价值）的差额确定。? (3)The gains on the changes in the fair value shall, on the estimate date, be determined according to the difference between the fair value of the investment on the current date and the original carrying value (namely the fair value of the investment on the previous estimate date);
- （三）应当为职工缴存的住房公积金，及其期末应付未付金额。? (3)The housing accumulation fund that shall be paid for the employees, as well as the amounts payable at the end of period;
- （三）消耗性生物资产的减值，适用《企业会计准则第5号--生物资产》。? (3)The impairment of consumptive biological assets shall be subject to the Accounting Standard for Business Enterprises No. 5 - Biological Assets;
- （三）出租人因融资租赁形成的长期债权的减值，适用《企业会计准则第22号--金融工具确认和计量》。? (3)The impairment of long-term credits formed by the financing leases of a lessor shall be subject to the Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments.
- （三）债权转为股份所导致的投资增加额及该投资占债务人股份总额的比例。? (3)The increment amount of investment and the proportion to the total shares of the debtor due to credit-to-share conversion;
- （三）将债务转为资本所导致的股本（或者实收资本）增加额。? (3)The increment amount of stock capital (or pain-in capital) due to debt-to-capital conversion;
- （三）被投资单位向投资企业转移资金的能力受到严格限制的情况。? (3)The information about the restriction of the invested entity' s capacity of transferring funds to the investing entity;
- （三）投资者投入的长期股权投资，应当按照投资合同或协议约定的价值作为初始投资成本，但合同或协议约定价值不公允的除外。? (3)The initial cost of a long-term equity investment of an investor shall be the value stipulated in the investment contract or agreement except the unfair value stipulated in the contract or agreement.
- （三）该金融资产的发行方可以按照明显低于其摊余成本的金额清偿。? (3)The issuer of the financial assets can settle it with a sum which is obviously lower than the post-amortization cost;
- （三）自用土地使用权停止自用，用于赚取租金或资本增值。? (3)The lands with the right to self-use are changed for generating rents or capital appreciation; or
- （三）应付受托人管理费；? (3)The management fees payable to the entrustee;
- （三）市场利率或者其他市场投资报酬率在当期已经提高，从而影响企业计算资产预计未来现金流量现值的折现率，导致资产可收回金额大幅度降低。? (3)The market interest rate or any other market investment return rate has risen in the current period, and thus the discount rate of the enterprise for calculating the expected future cash flow of the assets will be affected, which will result in great decline of the recoverable amount of the assets;
- （三）无形资产的摊销方法。? (3)The methods for the amortization of intangible assets;
- （三）修改其他债务条件，如减少债务本金、减少债务利息等，不包括上述（一）和（二）两种方式；? (3)The modification of other terms of a debt such as deduction of principal or interest of a debt, excluding the two manners aforesaid ;
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