- 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
- 固定资产应当定期进行清查盘点，对于固定资产盘盈、盘亏的净值以及报废清理所发生的净损失应当计入当期损益。 The fixed assets shall be taken inventory periodically. The net profit or loss incurred in discard and disposal, and also overage, shortage of fixed assets shall be accounted into current profit and loss.
- 企业所持证券投资基金或类似基金，不应当划分为贷款和应收款项。? The funds for securities investment and other similar funds as held by an enterprise shall not be classified as a loan or account receivable.
- 与该金融资产相关、原直接计入所有者权益的利得或损失，应当按照下列规定处理：? The gains or losses that are related to the said financial asset and that are directly included in the owner’s equity shall be dealt with according to the following provisions:
- 可供出售外币货币性金融资产形成的汇兑差额，应当计入当期损益。? The gap arising from the foreign exchange conversion of a sellable cash financial asset in any foreign currency shall be recorded into the profits and losses of the current period.
- 重分类日，该投资剩余部分的账面价值与其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 gap between the carrying amount of the said remnant part of the 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 recognition, it shall be recorded into the profits and losses of the current period.
- 分配给终止确认部分的账面价值与支付的对价（包括转出的非现金资产或承担的新金融负债）之间的差额，计入当期损益。? The gap between the carrying amount which is distributed to the part whose recognition has terminated and the considerations it has paid (including the non-cash assets it has transferred out and the new financial liabilities it has assumed) shall be recorded into the profits and losses of the current period.
- 该金融资产的摊余成本与到期日金额之间的差额，也应当在该金融资产的剩余期限内，采用实际利率法摊销，计入当期损益。? The gap between the post-amortization cost of the financial asset and the amount on the maturity date shall also be amortized within the remaining period of the said financial asset by adopting the actual interest rate method and be recorded into the profits and losses of the current period.
- 与资产相关的政府补助，是指企业取得的、用于购建或以其他方式形成长期资产的政府补助。? The government subsidies pertinent to assets mean the government assets that are obtained by enterprises used for purchase or construction, or forming the long-term assets by other ways.
- 与收益相关的政府补助，是指除与资产相关的政府补助之外的政府补助。? The government subsidies pertinent to income refer to all the government subsides except those pertinent to assets.
- 企业合并中发行权益性证券发生的手续费、佣金等费用，应当抵减权益性证券溢价收入，溢价收入不足冲减的，冲减留存收益。? The handling fees, commissions and other expenses for the issuance of equity securities for the business combination shall be credited against the surplus of equity securities; if the surplus is not sufficient, the retained earnings shall be offset.
- 套期必须与具体可辨认并被指定的风险有关，且最终影响企业的损益。? The hedging shall be relevant to the designated specific identifiable risk, and will ultimately affect the profits and losses of the enterprise.
- 被购买方各项可辨认资产、负债及或有负债，符合下列条件的，应当单独予以确认：? The identifiable assets, liabilities and contingent liabilities which meet the following conditions shall be recognized separately:
- 重要性应当根据企业所处环境，从项目的性质和金额大小两方面予以判断。? The importance shall, in light of the environment in which the enterprise is situated, be judged on the basis of the nature and amount of the item.
- 上市公司国有股减持所得收益，按照国务院的规定处理。? The income gained by a listed company from the deduction of state-owned shares it holds shall be dealt with under the provisions of the State Council.
- 初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。? The initial cost consists of the expenses directly relevant to the obtainment of the long-term equity investment, taxes and other necessary expenses.
- 承租人在租赁谈判和签订租赁合同过程中发生的，可归属于租赁项目的手续费、律师费、差旅费、印花税等初始直接费用，应当计入租入资产价值。? The initial direct costs such as commissions, attorney's fees and traveling expenses, stamp duties directly attributable to the leased item incurred during the process of lease negotiating and signing the leasing agreement shall be recorded in the asset value of the current period.
- 实际支付的款项中包括应计利息的，应当将这部分利息单独记帐。 The interest accrued contained in the actually paid amount shall be accounted for separately.
- 采用实际利率法计算的可供出售金融资产的利息，应当计入当期损益；可供出售权益工具投资的现金股利，应当在被投资单位宣告发放股利时计入当期损益。? The interests of the sellable financial assets calculated according to the actual interest rate method shall be recorded into the profits and losses of the current period. The cash dividends of the sellable equity instrument investments shall be recorded into the profits and losses of the current period when the investee announces the distribution of dividends.
- 投资企业按照被投资单位宣告分派的利润或现金股利计算应分得的部分，相应减少长期股权投资的账面价值。? The investing enterprise shall, in the light of the profits or cash dividends declared to distribute by the invested entity, calculate the proportion it shall obtain, and shall reduce the book value of the long-term equity investment correspondingly.
- 投资企业确认投资收益，仅限于被投资单位接受投资后产生的累积净利润的分配额，所获得的利润或现金股利超过上述数额的部分作为初始投资成本的收回。? The investment income recognized by the investing enterprise shall be limited to the amount received from the accumulative net profits that arise after the invested entity has accepted the investment. Where the amount of profits or cash dividends obtained by the investing entity exceeds the aforesaid amount, it shall be regarded as recovery of initial investment cost.
- 投资性房地产应当能够单独计量和出售。? The investment real estate shall be measured and sold respectively.
- 租赁期开始日，是指承租人有权行使其使用租赁资产权利的开始日。? The lease beginning date shall refer to the date on which the lessee begins to have the right to use the leased asset.
- 租赁开始日，是指租赁协议日与租赁各方就主要租赁条款作出承诺日中的较早者。? The lease beginning date shall refer to the earlier one of the date of lease agreement or the date on which the parties to the lease make commitments on the key terms of lease.
- 承租人应当采用实际利率法计算确认当期的融资费用。? The lessee shall adopt the effective interest rate method to calculate and recognize the financing charge in the current period.
- 出租人应当采用实际利率法计算确认当期的融资收入。? The lessor shall calculate the financing income at the current period by adopting the effective interest rate method.
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