- 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）母公司以及集团最终母公司的名称。? (3)the name of its parent company and the ultimate parent company of the group.
- （三）前期差错的性质及其更正金额；无法进行追溯重述的，应当说明原因。? (3)The nature of any prior period error and the amount of correction; if the retrospective restatement is impractical, the reasons shall be explained;
- （三）初始确认时被指定为可供出售的非衍生金融资产。? (3)the non-derivative financial assets which are designated as sellable when they are initially recognized;
- （三）探明矿区权益、井及相关设施的账面原值，累计折耗和减值准备累计金额及其计提方法；? (3)The original book value of the rights and interests of the proved mining areas, wells and relevant facilities, the accumulative depletion amounts and the accumulative amounts of the impairment provisions as well as their calculation methods.
- （三）各类固定资产的期初和期末原价、累计折旧额及固定资产减值准备累计金额。? (3)The original prices at the beginning and the end, the amount of accumulative depreciation, and accumulative amount of the impairment provisions for fixed assets.
- （三）应交税金；? (3)the payable taxes;
- （三）市场价格信息是公开的。? (3)The pricing information of the market is open.
- （三）各类投资占投资总额的比例。? (3)The proportion of each kind of investments to the total amount of investments; and
- （三）已经发生的成本占估计总成本的比例。? (3)The proportion of the costs incurred against the estimated total costs.
- （三）应收利息；? (3)The receivable interests;
- （三）应收分保未决赔款准备金；? (3)the receivable reserve for outstanding reinsurance claims;
- （三）债务重组，适用《企业会计准则第12号--债务重组》。? (3)The recombination of debts shall be subject to the Accounting Standards for Enterprises No. 12 - Debt Recombination;
- （三）摊回分保费用；? (3)the recovered reinsurance expense;
- （三）收入的金额能够可靠地计量；? (3)The relevant amount of revenue can be measured in a reliable way;
- （三）每项资产的收入和成本可以单独辨认。? (3)The revenue and costs of each asset can be identified separately.
- （三）已出租的建筑物。? (3)The right to use any building which has already been rented.
- （三）石油天然气矿区权益，适用《企业会计准则第27号--石油天然气开采》。? (3)The rights and interests related to oil and natural gas mining areas shall be subject to the Accounting Standard for Business Enterprises 27 -Extraction of Petroleum and Natural Gas.
- （三）出售或重分类是由于企业无法控制、预期不会重复发生且难以合理预计的独立事项所引起。此种情况主要包括：? (3)The sale or re-classification is caused by any independent event that the enterprise cannot control, is predicted not to occur again and is hard to be reasonably predicted. Such events mainly include:
- （三）交易的完工进度能够可靠地确定；? (3)The schedule of completion under the transaction can be confirmed in a reliable way; and
- （三）各项合同已办理结算的价款金额。? (3)The settlement amount of each contract; and
- （三）盈余公积；? (3)the surplus reserves; and
- （三）当期以股份支付换取的职工服务总额及其他方服务总额。? (3)The total amount of the employee services and other party services as a result of the share-based payments in the current period .
- （三）金融工具的交易价格应当作为其初始确认时的公允价值的最好证据，但有客观证据表明相同金融工具公开交易价格更公允，或采用仅考虑公开市场参数的估值技术确定的结果更公允的，不应当采用交易价格作为初始确认时的公允价值，而应当采用更公允的交易价格或估值结果确定公允价值。? (3)The transaction price of a financial instrument shall be the best evidence for initially recognizing the fair value thereof. However, where there is any objective evidence showing that it is more fair to adopt the open transaction price of identical financial instrument or it is more fair to adopt the result determined by employing the value appraisal techniques that only take open market parameters into account, it shall not take the transaction price as the fair value for its initial recognition. Instead, it shall employ a more fair transaction price or the value appraisal result to determine the fair value.
- （三）现金流量表中的外币折算，适用《企业会计准则第31号--现金流量表》。? (3)The translation of foreign currency in the cash flow statement shall be subject to the Accounting Standards for Business Enterprises No. 31- Cash Flow Statement.
- （三）未确认融资费用的余额，以及分摊未确认融资费用所采用的方法。? (3)The unamortized balance of unrecognized financing charges and the method used to allocate the unrecognized financing charges.
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