- 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
- （九）资产减值损失；? (9)the losses on the asset impairment;
- （九）摊回长期健康险责任准备金。? (9)the recovered reserve for long-term health insurance liabilities.
- （九）原保险合同的权利和义务，适用《企业会计准则第25号--原保险合同》。? (9)The rights and obligations involved in the original insurance contracts shall be subject to the Accounting Standards for Enterprises No. 25 - Original Insurance Contracts;
- 应交税金? Taxes payable
- 套期会计方法，是指在相同会计期间将套期工具和被套期项目公允价值变动的抵销结果计入当期损益的方法。? The "" hedging accounting method"" shall refer to a method to record the result of offsetting the hedging instrument and the changes of the fair value of the hedged item.
- 等待期，是指可行权条件得到满足的期间。? The "" vesting period"" refers to the period during which the specified vesting conditions are to be satisfied.
- 购买日，是指购买方实际取得对被购买方控制权的日期。? The ""acquisition date"" refers to the date on which the acquirer actually obtains the control on the acquiree.
- 合并日，是指合并方实际取得对被合并方控制权的日期。? The ""combining date"" refers to the date on which the combining party actually obtains control on the combined party.
- 套期有效性，是指套期工具的公允价值或现金流量变动能够抵销被套期风险引起的被套期项目公允价值或现金流量变动的程度。? The ""effectiveness of hedging"" shall refer to the extent that the changes in the fair value or cash flow of a hedging instrument may offset the changes resulted from the hedging risks in the fair value or cash flow of a hedged item.
- 预计净残值，是指假定固定资产预计使用寿命已满并处于使用寿命终了时的预期状态，企业目前从该项资产处置中获得的扣除预计处置费用后的金额。? The ""expected net salvage value"" refers to the expected amount that an enterprise may obtain from the current disposal of a fixed asset after deducting the expected disposal expenses at the expiration of its expected useful life.
- 确定承诺，是指在未来某特定日期或期间，以约定价格交换特定数量资源、具有法律约束力的协议。? The ""firm commitment"" shall refer to an agreement with legal control force regarding the exchange of a particular number of resources at the stipulated price on a specific future date or in a specific future period.
- 预期交易，是指尚未承诺但预期会发生的交易。? The ""forecast transaction"" shall refer to a transaction for which no commitment is made, but which is expected to occur.
- 授予日，是指股份支付协议获得批准的日期。? The ""grant date"" refers to the date on which the share-based payment agreement is approved.
- 货币性项目，是指企业持有的货币资金和将以固定或可确定的金额收取的资产或者偿付的负债。? The ""monetary item"" shall refer to the money held by an enterprise and the assets and liabilities to be received or paid in fixed or determinable amounts of money.
- 非货币性项目，是指货币性项目以外的项目。? The ""non-monetary item"" shall refer to the items other than the monetary ones.
- 终止确认，是指将金融资产或金融负债从企业的账户和资产负债表内予以转销。? The ""termination of recognition"" shall refer to the writing off the financial asset or financial liability from the account or balance sheet of the enterprise concerned.
- 行权日，是指职工和其他方行使权利、获取现金或权益工具的日期。? The ""vesting date"" refers to the date on which the employees and other parties exercise the right, acquire cash or equity instruments.
- 可行权日，是指可行权条件得到满足、职工和其他方具有从企业取得权益工具或现金的权利的日期。? The ""vesting date"" refers to the date on which the vesting conditions are met and the employees and other parties have the right to obtain the equity instruments or cash from an enterprise.
- 因未完成义务工作量等因素导致发生的放弃成本，计入当期损益。? The abandonment costs, which are incurred due to the unfinished obligatory workload or other factors shall be recorded in the profits and losses of the current period.
- 会计机构根据经过审核的原始凭证和记帐凭证，按照国家统一的会计制度关于 记帐规则的规定记帐。 The accounting body, according to the examined original vouchers and accounting vouchers, shall calculate accounts in line with the provisions of the accounting system.
- 销售折让属于资产负债表日后事项的，适用《企业会计准则第29号--资产负债表日后事项》。? The Accounting Standards for Enterprises No. 29 - Events Occurring after the Balance Sheet Date, shall apply to the sales discounts and allowances that belong to the scope of the events occurring after the date of the balance sheet.
- 销售退回属于资产负债表日后事项的，适用《企业会计准则第29号--资产负债表日后事项》。? The Accounting Standards for Enterprises No. 29 - Events Occurring after the Balance Sheet Date, shall apply to the sales returns that belong to the scope of events occurring after the date of the balance sheet.
- 采用成本模式计量的建筑物的后续计量，适用《企业会计准则第4号--固定资产》。? The Accounting Standards for Enterprises No. 4 - Fixed Assets shall apply to the follow-up measurement of a building measured through the cost pattern.
- 采用成本模式计量的土地使用权的后续计量，适用《企业会计准则第6号--无形资产》。? The Accounting Standards for Enterprises No. 4 - Intangible Assets shall apply to the follow-up measurement of the right to the use of the land measured through the cost pattern.
- 该转出的累计损失，为可供出售金融资产的初始取得成本扣除已收回本金和已摊销金额、当前公允价值和原已计入损益的减值损失后的余额。? The accumulative losses that are transferred out shall be the balance obtained from the initially obtained costs of the sold financial asset after deducting the principals as taken back, the current fair value and the impairment-related losses as was recorded into the profits and losses of the current period.
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