- 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）人民币金额单位。? (3)the unit of RMB amount;
- （三）无形资产产生经济利益的方式，包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场，无形资产将在内部使用的，应当证明其有用性；? (3)The usefulness of methods for intangible assets to generate economic benefits shall be proved, including being able to prove that there is a potential market for the products manufactured by applying the intangible assets or there is a potential market for the intangible assets itself or the intangible assets will be used internally;
- （三）当期行权的股份期权或其他权益工具以其行权日价格计算的加权平均价格。? (3)The weighted average prices of the share options or other equity instruments exercised in the current period which are calculated based on the vesting date prices; and
- （三）将金融资产所产生现金流量中特定、可辨认部分的一定比例转移，如企业将一组类似贷款的应收利息的一定比例转移等。? (3)To transfer a certain proportion of the specific or identifiable portion of the cash flow arising from the financial asset, for example, the enterprise transfers a certain portion of the receivable interests of a group of the similar loans and etc..
- （三）交易性投资；? (3)transaction investments;
- （四） 长期待摊费用摊销；? (4) The amortization of long-term deferred expenses;
- （四） 对该企业实施共同控制的投资方。? (4) The investors having joint control over the enterprise;
- （四） 对该企业实施共同控制的投资方。? (4) The investors having joint control over the enterprise;
- (四)注册会计师名单、简历及有关证明文件； (4) the name list, resumes and relevant certificates of the certified public accountants;
- （四） 取得或处置子公司及其他营业单位按照主要类别分类的非现金资产和负债。? (4) The non-cash assets and liabilities classified according to the major categories arising from the acquisition or disposal of subsidiaries and other business entities.
- (四)允许他人以本人名义执行业务； (4) to allow others to carry out services in the name of the certified public accountant;
- （四） 违反本通则第五十七条规定处理国有资源的。? (4) to dispose state-owned resources with violation of the provision of Article 57 of the present General Rules; and
- （四） 向投资者分配利润。企业以前年度未分配的利润，并入本年度利润，在充分考虑现金流量状况后，向投资者分配。属于各级人民政府及其部门、机构出资的企业，应当将应付国有利润上缴财政。? (4) to distribute profits to the investor. The profits not distributed in the previous year shall be merged into those of this year and be distributed to the investors after sufficiently considering the cash flow status. An enterprise invested by the people's government or any of its departments or organs shall hand over the payable state-owned profits to the treasury.
- （四） 委托评估机构进行资产评估，并以评估价值作为净资产作价或者折股的参考依据。? (4) to entrust an evaluation organ to carry out assets assessment, and take the assessment results as a reference when evaluating the net assets or converting them into stocks; and
- (四)明知委托人的会计报表的重要事项有其他不实的内容，而不予指明。 (4) to refrain from pointing out while clearly knowing that the important items of the client's accounting statements contain other false information.
- （四）参与拟订经济计划、业务计划，考核、分析预算、财务计划的执行情况 ； (4) To take part in the drawing up of economic plans and business plans, and the checking and analysing of the implementation budget and financial plan; and
- （四）用于担保的生物资产的账面价值。? (4)The book value of the biological assets used as guaranties; and
- （四）自用建筑物停止自用，改为出租。? (4)The buildings with the right to self-use are changed for rent.
- （四）所有者投入资本和向所有者分配利润等；? (4)the capital invested by the owners and the profits distributed to them;
- （四）被购买方各项可辨认资产、负债在上一会计期间资产负债表日及购买日的账面价值和公允价值。? (4)the carrying amounts and fair values of the identifiable assets and liabilities of the acquiree on the balance sheet date of the previous accounting period as well as on the acquisition date
- （四）用于担保的无形资产账面价值、当期摊销额等情况。? (4)The carrying value of intangible assets used for guaranties, the amortization amount for the current period, and other information; and
- （四）期末净资产。? (4)The closing net assets.
- （四）或有应付金额。? (4)The contingent sum payable; and
- （四）或有应收金额。? (4)The contingent sum receivable; and
- （四）将来须用或可用企业自身权益工具进行结算的衍生工具的合同义务，但企业以固定金额的现金或其他金融资产换取固定数量的自身权益工具的衍生工具合同义务除外。其中，企业自身权益工具不包括本身就是在将来收取或支付企业自身权益工具的合同。? (4)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, excluding the contractual obligations to the derivative instruments for which the enterprise will exchange for a fixed amount of its own equity instruments with a fixed amount of cash or any other financial assets. Particularly, the enterprise’s own equity instruments shall not include the contracts that are the basis for the enterprise to charge or pay the equity instruments of its own.
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