- 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
- 基本每股收益和稀释每股收益应当在中期利润表中单独列示。? The basic earnings per share and the diluted earnings per share shall be separately presented in the interim profit statement.
- 为企业合并发行的债券或承担其他债务支付的手续费、佣金等，应当计入所发行债券及其他债务的初始计量金额。? The bonds issued for a business combination or the handling fees, commissions and other expenses for assuming other liabilities shall be recorded into the amount of initial measurement of the bonds or other debts.
- 因担保形成的资产的账面价值，应当在资产负债表日进行减值测试。? The book value of the asset formed by the guarantee shall be conducted a devalue test on the balance sheet date.
- 在符合资本化条件的资产达到预定可使用或者可销售状态之后所发生的借款费用，应当在发生时根据其发生额确认为费用，计入当期损益。? The borrowing costs incurred after the qualified asset under acquisition and construction or production is ready for the intended use or sale shall be recognized as expenses at the incurred amount when they are incurred, and shall be recorded into the profits and losses of the current period.
- 在中断期间发生的借款费用应当确认为费用，计入当期损益，直至资产的购建或者生产活动重新开始。? The borrowing costs incurred during such period shall be recognized as expenses, and shall be recorded into the profits and losses of the current period, till the acquisition and construction or production of the asset restarts.
- 消耗性林木类生物资产发生的借款费用，应当在郁闭时停止资本化。? The borrowing costs of consumptive biological assets such as forests shall be stopped from being capitalized at the close canopy.
- 借款费用包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。? The borrowing costs shall include interest on borrowings, amortization of discounts or premiums on borrowings, ancillary expenses, and exchange balance on foreign currency borrowings.
- 清算财产变卖底价，参照资产评估结果确定。国家另有规定的，从其规定。? The bottom selling price of the liquidating property shall be decided by reference with the assets assessment results. In case it is provisioned otherwise by the state, the related provisions shall prevail.
- 初始确认后的商誉，应当以其成本扣除累计减值准备后的金额计量。商誉的减值应当按照《企业会计准则第8号--资产减值》处理。? The business reputation upon initial measurement shall be measured on the basis of its costs minus the accumulative impairment provisions. The impairment of business reputation shall be treated according to the Accounting Standards for Enterprises No. 8 - Asset Impairment.
- 资本化期间，是指从借款费用开始资本化时点到停止资本化时点的期间，借款费用暂停资本化的期间不包括在内。? The capitalization period shall refer to the period from the commencement to the cessation of capitalization of the borrowing costs, excluding the period of suspension of capitalization of the borrowing costs.
- 资本化率应当根据一般借款加权平均利率计算确定。? The capitalization rate shall be calculated and determined in light of the weighted average interest rate of the general borrowing.
- 资产组的账面价值包括可直接归属于资产组与可以合理和一致地分摊至资产组的资产账面价值，通常不应当包括已确认负债的账面价值，但如不考虑该负债金额就无法确定资产组可收回金额的除外。? The carrying value of an asset group shall include the carrying value that may be directly attributed to or may be reasonably and consistently distributed to the asset group. Generally it shall not include the carrying value of liability that has already been recognized, unless it is unable to determine the recoverable amount of the asset group if not considering the amount of liability.
- 抵减后的各资产的账面价值不得低于以下三者之中最高者：该资产的公允价值减去处置费用后的净额（如可确定的）、该资产预计未来现金流量的现值（如可确定的）和零。? The carrying value of each asset after charging against shall not be lower than the highest one of the following three: the net amount of the fair value of the asset minus the disposal expenses (if determinable), the current value of the expected future cash flow of the asset (if determinable), and zero.
- 本准则提及现金时，除非同时提及现金等价物，均包括现金和现金等价物。? The cash as mentioned in these Standards shall include cash and cash equivalents unless the cash equivalents are mentioned simultaneously.
- 再保险分出人应当根据相关再保险合同的约定，按期计算存入分保保证金利息，计入当期损益。? The cedant shall, according to the relevant reinsurance contract, calculate the interest on the deposited-in reinsurance guarantee of each period and record it into the profits and losses of the current period.
- 当期损益、直接计入所有者权益的利得和损失、以及与所有者（或股东，下同）的资本交易导致的所有者权益的变动，应当分别列示。? The changes in the owner's equities, which result from the profits and losses in the current period, the gains and losses directly recorded into the owner's equities as well as the capital transaction with the owner (or shareholder, the same below), shall be presented respectively.
- 以上资产账面价值的抵减，应当作为各单项资产（包括商誉）的减值损失处理，计入当期损益。? The charges against the carrying value of the assets above shall be treated as the impairment loss of the assets (including the business reputation) and recorded as profit or loss for the current period.
- 中国注册会计师协会是注册会计师的全国组织，省、自治区、直辖市注册会计师协会是注册会计师的地方组织。 The Chinese Institute of Certified Public Accountants is the national organization of certified public accountants and institutes of certified public accountants in provinces, autonomous regions and municipalities directly under the Central Government are local organizations of certified public accountants.
- 与主要投资者个人或关键管理人员关系密切的家庭成员，是指在处理与企业的交易时可能影响该个人或受该个人影响的家庭成员。? The close family members of a main individual investor or of a key managerial person refer to the family members who may influence or be influenced by that individual in handling transactions with the enterprise.
- 与主要投资者个人或关键管理人员关系密切的家庭成员，是指在处理与企业的交易时可能影响该个人或受该个人影响的家庭成员。? The close family members of a main individual investor or of a key managerial person refer to the family members who may influence or be influenced by that individual in handling transactions with the enterprise.
- 企业代第三方收取的款项，应当作为负债处理，不应当确认为收入。? The collection charged by an enterprise for third parties shall be treated as debts rather than revenues.
- 合并现金流量表应当包括参与合并各方自合并当期期初至合并日的现金流量。? The consolidated cash flow statement shall include the cash flow of the parties to the combination from the beginning of the current period to the combining date.
- 合并利润表应当包括参与合并各方自合并当期期初至合并日所发生的收入、费用和利润。? The consolidated profit statement shall include the incomes, expenses and profits of the combining party incurred from the beginning of the current period to the combining date.
- 消耗性生物资产，是指为出售而持有的、或在将来收获为农产品的生物资产，包括生长中的大田作物、蔬菜、用材林以及存栏待售的牲畜等。? The consumptive biological assets refer to the biological assets held for sale, or biological assets to be harvested as agricultural products in the future, consisting of growing field crops, vegetables, commercial forests, livestock on hand, etc.
- 油气开发形成的井及相关设施的成本主要包括：? The cost of well and relevant facilities formed by the oil and gas development mainly includes:
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