- 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
- 会计政策变更累积影响数，是指按照变更后的会计政策对以前各期追溯计算的列报前期最早期初留存收益应有金额与现有金额之间的差额。? The cumulative effect of a change in accounting policy refers to the difference between the adjusted beginning balance of retained gain of the earliest prior period presented if the adjusted accounting policy had been applied retrospectively for all prior periods and the present amount of the retained earnings.
- 预计未来现金流量现值，应当按照该金融资产的原实际利率折现确定，并考虑相关担保物的价值（取得和出售该担保物发生的费用应当予以扣除）。? The current value of the predicted future cash flow shall be determined according to the capitalization of the original actual interest rate of the said financial asset, taking into account the value of the relevant guarantee (but the expenses arising from the acquisition or sale of the guarantee shall be deducted).
- 受托企业应当根据托管协议制订相关方案，重组托管企业的资产与债务。? The custody enterprise shall set down related schemes according to the agreement concerning custody, and reorganize the assets and liabilities of the custodian enterprise.
- 财务报表批准报出日，是指董事会或类似机构批准财务报表报出的日期。? The date that the financial statements are authorized for issuance refers to the date when the financial statements are authorized by the board of directors or equivalent governing body for issuance.
- 与子公司、联营企业及合营企业的投资相关的应纳税暂时性差异产生的递延所得税负债，应当按照本准则第十二条的规定确认。? The deferred income tax liabilities arising from the taxable temporary differences related to the investments of subsidiary companies, associated enterprises and contractual enterprises shall be recognized according to Article 12 of the present Standard.
- 探明矿区权益折耗额＝探明矿区权益账面价值×探明矿区权益折耗率? The depletion amount of the rights and interests of the proved mining areas = the book value of the proved mining areas × the depletion rate of the rights and interests of the proved mining areas
- 矿区井及相关设施折耗额＝期末矿区井及相关设施账面价值×矿区井及相关设施折耗率? The depletion amount of the wells and other relevant facilities of the mining areas = the book value of the wells and relevant facilities of the mining areas at the end of the period × the depletion rate of the wells and relevant facilities of the mining areas
- 探明矿区权益折耗率＝探明矿区当期产量／（探明矿区期末探明经济可采储量＋探明矿区当期产量）? The depletion rate of the rights and interests of the proved mining areas = the output of the proved mining areas in the current period / (the proved economically exploitable reserve at the end of the period of the proved mining areas + the output of the proved mining areas of the current period)
- 矿区井及相关设施折耗率＝矿区当期产量／（矿区期末探明已开发经济可采储量＋矿区当期产量）? The depletion rate of the wells and relevant facilities of the mining areas = the output of the proved mining areas in the current period / (the economically exploitable reserves at the end of the period which has been proved and have been exploited + the output of the mining areas in the current period)
- 可选用的折旧方法包括年限平均法、工作量法、产量法等。? The depreciation methods available consist of the straight-line method, unit-of-production method, unit-of-output method, etc.
- 投资公允价值的确定，适用《企业会计准则第22号--金融工具确认和计量》。? The determination of the fair value of an investment shall be subject to the Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments.
- 转让的非现金资产公允价值与其账面价值之间的差额，计入当期损益。? The difference between fair value of the non-cash asset transferred and its book value shall be included in the current profits and losses.
- 所转移金融资产在期权到期日的摊余成本和继续涉入形成的负债初始确认金额之间的差额，应当采用实际利率法摊销，计入当期损益；同时，调整继续涉入所形成负债的账面价值。? The difference between the amount of the amortized cost of the transferred financial asset on the maturity date of the option and the amount of the initially recognized liability formed by continuous involvement shall be amortized through the actual interest rate method and recorded into the profits and losses of the current period. In the meanwhile, an adjustment shall be made to the book value of the liability formed by its continuous involvement.
- 重组债务的账面价值与股份的公允价值总额之间的差额，计入当期损益。? The difference between the book value of the debt to be restructured and total amount of the fair value of the shares shall be included in the current profits and losses.
- 长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。? The difference between the initial cost of the long-term equity investment and the payment in cash, non-cash assets transferred as well as the book value of the debts borne by the merging party shall offset against the capital reserve. If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted.
- 应收的合同或协议价款与其公允价值之间的差额，应当在合同或协议期间内采用实际利率法进行摊销，计入当期损益。? The difference between the price stipulated in the contract or agreement and its fair value shall be amortized within the period of the contract or agreement employing the real interest method and shall be included in the current profits and losses.
- 营运资金来源与营运资金运用的差额为营运资金增加（或减少）净额。 The difference between the total sources and total applications is the net increase (or decrease) of the working capital.
- 直接支出不包括留用职工岗前培训、市场推广、新系统和营销网络投入等支出。? The direct expenditure exclude the expenses for the pre-post training of the employees who stay on to work, market promotion, new systems, marketing network, etc.
- 为获取新增探明经济可采储量而继续钻至未探明层位的支出，作为钻井勘探支出，按照本准则第十三条和第十四条处理。? The disbursements incurred due to the continuous drilling till the unproved layer in order to obtain the new proved economically exploitable reserve shall be considered as the drilling exploration disbursements, and be treated in the light of Articles 13 and 14 of these Standards.
- 矿区废弃，是指矿区内的最后一口井停产。? The discard of a mining area refers to the termination of production of the last well of a mining area.
- 该折现率是企业在购置或者投资资产时所要求的必要报酬率。? The discount rate is the necessary return rate as required by an enterprise when it purchases or invests in the asset.
- 处置费用包括与资产处置有关的法律费用、相关税费、搬运费以及为使资产达到可销售状态所发生的直接费用等。? The disposal expenses shall include the relevant legal expenses, relevant taxes, truckage as well as the direct expenses for bringing the assets into a marketable state.
- 被投资单位宣告分派的现金股利或利润，确认为当期投资收益。? The dividends or profits declared to distribute by the invested entity shall be recognized as the current investment income.
- 钻井勘探支出主要包括钻探区域探井、勘探型详探井、评价井和资料井等活动发生的支出；? The drilling exploration disbursements shall mainly include the disbursements incurred by the exploratory drilling in the exploration region, the drilling for detailed prospecting, the appraisal well, the data well as well as other activities.
- 探明已开发经济可采储量，包括矿区的开发井网钻探和配套设施建设完成后已全面投入开采的探明经济可采储量，以及在提高采收率技术所需的设施已建成并已投产后相应增加的可采储量。? The economically exploitable reserves at the end of the period which have been proved and have been exploited include the economically exploitable reserves which have been proved and have been put into full exploitation after the completion of the drilling of the net of development wells and the construction of the supporting facilities, and the increased exploitable reserves correspondingly after the facilities necessary for the technologies to promote the exploitation rate have been finished and these facilities have been put into operation.
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