- 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
- （四）在潜在有利条件下，与其他单位交换金融资产或金融负债的合同权利；? (4)the contractual rights it has obtained through the exchange of financial assets or financial liabilities with other entities under potentially favorable conditions;
- （四）水产养殖的动物和植物的成本，包括在出售或入库前耗用的苗种、饲料、肥料等材料费、人工费和应分摊的间接费用等必要支出。? (4)The cost of breeding aquatic animals and plants consists of the necessary expenses for materials such as seedlings, feedstuffs, and fertilizers, labor, indirect apportionment, etc., prior to the sale or the storage.
- （四）交易中已发生和将发生的成本能够可靠地计量。? (4)The costs incurred or to be incurred in the transaction can be measured in a reliable way.
- （四）当期及累计未确认的投资损失金额。? (4)The current period and accumulative amounts of unrecognized investment losses; and
- （四）当期确认的折旧费用。? (4)The current recognition of the depreciation disbursements;
- （四）债务人很可能倒闭或进行其他财务重组；? (4)The debtor will probably become bankrupt or carry out other financial reorganizations;
- （四）因盘亏或死亡、毁损而减少的生物资产；? (4)The decrease of the biological assets as a result of inventory loss, death, damage or destroy;
- （四）购建矿区内集输设施、分离处理设施、计量设备、储存设施、各种海上平台、海底及陆上电缆等发生的支出。? (4)The disbursements for the purpose of purchasing and constructing the centralized transport facilities, separation processing facilities, measurement equipment, storage facilities, various off-shore platforms, seabed and land cables, etc. within the mining area.
- （四）套期有效性能够可靠地计量。? (4)The effectiveness of hedging can be reliably measured.
- （四）处置境外经营对外币财务报表折算差额的影响。? (4)The effects of disposal of any overseas business on the balance arising from the translation of foreign currency financial statements.
- （四）重要会计估计的说明，包括下一会计期间内很可能导致资产、负债账面价值重大调整的会计估计的确定依据等。? (4)the explanations on the accounting estimates, including the basis for the determination of the accounting estimates that may result in a significant adjustment to the carrying amount of the assets or liabilities in the next accounting period;
- （四）金融工具组合的公允价值，应当根据该组合内单项金融工具的数量与单位市场报价共同确定。? (4)The fair value of a combination of financial instruments shall be determined according to both the number of the single financial instruments within the combination and the unit quoted price of the market.
- （四）建造合同形成的资产的减值，适用《企业会计准则第15号--建造合同》。? (4)The impairment of assets formed by construction contracts shall be subject to the Accounting Standard for Business Enterprises No. 15 - Construction Contracts;
- （四）投资处置收益，在交易日按照卖出投资所取得的价款与其账面价值的差额确定。? (4)The incomes of investment disposal shall be determined according to the difference between the price obtained from the sale of investment, and the carrying value of the investment; and
- （四）房地产转换情况、理由，以及对损益或所有者权益的影响。? (4)The information about the conversion of the real estates-and the relevant reasons, as well as the effects on the profits and losses or the owner's rights and interests; and
- （四）通过非货币性资产交换取得的长期股权投资，其初始投资成本应当按照《企业会计准则第7号--非货币性资产交换》确定。? (4)The initial cost of a long-term investment obtained by the exchange of non-monetary assets shall be ascertained in accordance with the Accounting Standards for Enterprises No. 7 - Exchange of Non-monetary Assets.
- （四）资产负债表日后发行股票和债券以及其他巨额举债。? (4)The issuance of stocks or bonds, or any other huge amount borrowing from an outside party after the balance sheet date;
- （四）应付托管人管理费；? (4)The management fees payable to the trustee;
- （四）权益工具公允价值的确定方法。? (4)The measures for the confirmation of the fair value of the equity instruments.
- （四）因债务人信用恶化以外的原因，使持有方可能难以收回几乎所有初始投资的非衍生金融资产。? (4)the non-derivative financial assets whose holder finds it hard to take back almost all of the initial investment due to any reason other than the worsening of the credit of the debtor.
- （四）为职工提供的非货币性福利，及其计算依据。? (4)The non-monetary welfare provided for the employees, as well as the calculation basis;
- （四）应付职工薪酬；? (4)the payable wages and salaries of employees;
- （四）买入返售证券；? (4)The purchases of resold securities;
- （四）当期预计损失的原因和金额。? (4)The reasons and the amount of the expected loss in the current period.
- （四）应收分保寿险责任准备金；? (4)the receivable reserve for reinsurance life insurance liabilities;
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