- 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
- （七）《企业会计准则第22号--金融工具确认和计量》规范的金融资产的减值，适用《企业会计准则第22号--金融工具确认和计量》。? (7)The impairment of financial assets regulated by the Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments shall be subject to the Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments; and
- （七）资产负债表日后发生重大会计政策变更。? (7)The important change in account policy after the balance sheet date ; and
- （七）投资收益；? (7)the investment gains;
- （七）长期应付款；? (7)the long-term accounts payable;
- （七）摊回未决赔款准备金；? (7)the recovered reinsurance compensation cost;
- （七）金融资产转移，适用《企业会计准则第23号--金融资产转移》。? (7)The transfer of financial assets shall be subject to the Accounting Standards for Enterprises No. 23 - Transfer of Financial Assets;
- （八） 固定资产报废损失；? (8) The losses on the discard of fixed assets;
- （八） 该企业的主要投资者个人及与其关系密切的家庭成员。主要投资者个人，是指能够控制、共同控制一个企业或者对一个企业施加重大影响的个人投资者。? (8) The main individual investors and the close family members thereof. A main individual investor refers to an individual investor who can control or jointly control an enterprise, or has significant influence thereon; and
- （八） 该企业的主要投资者个人及与其关系密切的家庭成员。主要投资者个人，是指能够控制、共同控制一个企业或者对一个企业施加重大影响的个人投资者。? (8) The main individual investors and the close family members thereof. A main individual investor refers to an individual investor who can control or jointly control an enterprise, or has significant influence thereon; and
- （八） 研究与开发项目的转移。? (8) Transfer of research and development projects;
- （八） 研究与开发项目的转移。? (8) Transfer of research and development projects;
- （八）因合并成本小于合并中取得的被购买方可辨认净资产公允价值的份额计入当期损益的金额。? (8)the amount which is recorded into the profits and losses of the current period because the combination cost is smaller than the fair value of the identifiable net assets acquired from the acquiree in the business combination;
- （八）合并后已处置或准备处置被合并方资产、负债的账面价值、处置价格等。? (8)the carrying amount or disposal price of the combined party's assets or liabilities which have been disposed of or are to be disposed of.
- （八）证券发行、回购和偿还情况。? (8)The details of issuance, repurchase, and repayment of securities;
- （八）未探明石油天然气矿区权益的减值，适用《企业会计准则第27号--石油天然气开采》。? (8)The impairment of the rights and interests of unverified petroleum and natural gas mining areas shall be subject to the Accounting Standard for Business Enterprises No. 27 -Extraction of Petroleum and Natural Gas.
- （八）应付债券；? (8)the payable bonds; and
- （八）应付利息；? (8)The payable interests;
- （八）公允价值变动损益；? (8)the profits and losses on the changes in fair value;
- （八）摊回寿险责任准备金；? (8)the recovered reserve for life insurance liabilities; and
- （八）股票投资；? (8)The stock investments;
- （九） 公允价值变动损益；? (9) The profit and losses on the changes in fair value;
- （九）合并后已处置或准备处置被购买方资产、负债的账面价值、处置价格等。? (9)the carrying amount or disposal price of the acquiree's assets or liabilities which have been disposed of or are to be disposed of.
- （九）应付佣金；? (9)The commissions payable; and
- （九）递延所得税负债。? (9)the deferred income tax liabilities.
- （九）向所有者分配利润的情况，包括在中期内实施的利润分配和已提出或者已批准但尚未实施的利润分配情况。? (9)The details of any distribution of profits to the enterprise's owners, including profits distributed and distribution proposed or approved but not yet made in the interim period;
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