- 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
- 活跃市场，是指同时具有下列特征的市场：? The active market refers to the markets which are concurrently featured by the following:
- 为购建固定资产或者对固定资产进行更新改造发生的实际支出，应当在会计报表中单独列示。 The actual expenditures incurred for the purpose of acquiring or updating and conducting technical reforming on the fixed assets, shall be itemized and shown separately in financial statement.
- 实际利率，是指将金融资产或金融负债在预期存续期间或适用的更短期间内的未来现金流量，折现为该金融资产或金融负债当前账面价值所使用的利率。? The actual interest rate refers to the interest rate adopted to cash the future cash flow of a financial asset or financial liability within the predicted term of existence or within a shorter applicable term into the current carrying amount of the financial asset or financial liability.
- 类型相似的关联方交易，在不影响财务报表阅读者正确理解关联方交易对财务报表影响的情况下，可以合并披露。? The affiliated party transactions of similar types may be disclosed in aggregate in case that it does not affect readers' correct understanding of the financial statements.
- 类型相似的关联方交易，在不影响财务报表阅读者正确理解关联方交易对财务报表影响的情况下，可以合并披露。? The affiliated party transactions of similar types may be disclosed in aggregate in case that it does not affect readers' correct understanding of the financial statements.
- 上述可变现净值和可收回金额，应当分别按照《企业会计准则第1号——存货》和《企业会计准则第8号——资产减值》确定。? The aforesaid realizable net value and recoverable amount shall be ascertained in accordance with the Accounting Standards for Enterprises No. 1 - Inventories and Accounting Standards for Enterprises No. 8 - Asset Impairment, respectively.
- 收获之后的农产品，应当按照《企业会计准则第1号——存货》处理。? The agricultural products harvested shall be disposed in the light of the Accounting Standards No. 1 - Inventories.
- 上述调整金额应当于金融工具到期日前摊销完毕；对于利率风险组合的公允价值套期，应当于相关重新定价期间结束日前摊销完毕。? The amortization of above-mentioned adjustment amounts shall be finished on the maturity date of the financial instrument. For a fair value hedging of interest rate risk portfolio, the amortization shall be finished prior to the date of end of the relevant re-pricing period.
- 财务担保金额，是指企业所收到的对价中，将被要求偿还的最高金额。? The amount of financial guarantee shall refer to the highest amount of repayment to be demanded among the considerations the enterprise receives.
- 因重组所导致的估计未来现金流出数应当根据《企业会计准则第13号――或有事项》所确认的因重组所发生的预计负债金额进行估计。? The amount of future cash outflow that may result from the recombination shall be estimated according to the expected amount of liabilities incurred due to the recombination as described in the Accounting Standard for Business Enterprises - Contingencies.
- 因此而导致的未能分摊的减值损失金额，应当按照相关资产组或者资产组组合中其他各项资产的账面价值所占比重进行分摊。? The amount of impairment loss that cannot be apportioned incurred thereby shall be apportioned on the basis of the weight of the carrying value of other assets in the relevant asset group or combination of the asset groups.
- 减值损失金额应当先抵减分摊至资产组或者资产组组合中商誉的账面价值，再根据资产组或者资产组组合中除商誉之外的其他各项资产的账面价值所占比重，按比例抵减其他各项资产的账面价值。? The amount of the impairment loss shall first charge against the carrying value of the headquarter' assets and business reputation which are apportioned to the asset group or combination of asset groups, then charge it against the carrying value of other assets in proportion to the weight of other assets in the asset group or combination of asset groups with the business reputation excluded.
- 该有效套期部分的金额，按照下列两项的绝对额中较低者确定：? The amount of the portion of the effective hedging shall be confirmed in accordance with the absolute amounts of the following items whichever is lower:
- 确认的补偿金额不应当超过预计负债的账面价值。? The amount recognized for the reimbursement should not exceed the book value of the estimated debts.
- 物价变动时，除国家另有规定者外，不得调整其帐面价值。 The amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except otherwise stipulated by the State.
- 一般借款发生的辅助费用，应当在发生时根据其发生额确认为费用，计入当期损益。? The ancillary expenses arising from a general borrowing shall be recognized as expenses at their incurred amount when they are incurred, and shall be recorded into the profits and losses of the current period.
- 企业对外提供的年度财务会计报告，应当依法经过会计师事务所审计。国家另有规定的，从其规定。? The annual financial report offered by the enterprise to the outsiders shall be audited by an accounting firm under law. In case it is otherwise stipulated by the state, such provisions shall prevail.
- 省、自治区、直辖市注册会计师协会的章程由省、自治区、直辖市会员代表大会制定，并报省、自治区、直辖市人民政府财政部门备案。 The articles of association of the institutes of certified public accountants of provinces, autonomous regions or municipalities directly under the Central Government shall be formulated by the congresses of the members of the institutes and filed with the financial departments of the people's governments of the provinces, autonomous regions or municipalities directly under the Central Government for the record.
- 企业重组中清查出的资产损失，经批准后依次冲减未分配利润、盈余公积、资本公积和实收资本。? The asset losses checked in the reorganization of the enterprise shall, upon approval, be offset with the undistributed profits, surplus reserve, capital reserve and paid-in capital in turn.
- 本准则中的资产，除了特别规定外，包括单项资产和资产组。? The assets as mentioned in these standards shall include single item assets and group assets.
- 可选用的折旧方法包括年限平均法、工作量法、双倍余额递减法和年数总和法等。? The available depreciation methods consist of the straight-line method, unit of production method, double declining balance method, sum of the years digits method, etc.
- 按照上述（一）、（二）折算产生的外币财务报表折算差额，在资产负债表中所有者权益项目下单独列示。? The balance arisen from the translation of foreign currency financial statements in compliance with the aforesaid Items (1) and (2) shall be presented separately under the owner's equity item of the balance sheets.
- 重分类日，该投资的账面价值与公允价值之间的差额计入所有者权益，在该可供出售金融资产发生减值或终止确认时转出，计入当期损益。? The balance between the carrying amount of the said investment at the re-classification day and the fair value shall be computed into the owner’s equity, and when the said sellable financial asset is impaired or transferred out when it is terminated from recognizing, it shall be recorded into the profits and losses of the current period.
- 将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。? The balance between the sums of the minimum lease receipts, the initial direct costs and the unguaranteed residual value, and the sum of their present values shall be recognized as unrealized financing income.
- 中期资产负债表、利润表和现金流量表应当是完整报表，其格式和内容应当与上年度财务报表相一致。? The balance sheet, profit statement and cash flow statement included in an interim financial report shall be presented in their complete forms. Their format and contents shall be consistent with the annual accounting statements of the prior fiscal year. .
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