- 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
- 贷款人在资产负债表日或之前同意提供在资产负债表日后一年以上的宽限期，企业能够在此期限内改正违约行为，且贷款人不能要求随时清偿，该项负债应当归类为非流动负债。? The liability is classified as non-current liabilities if the lender has agreed, on or before the balance sheet date, to provide a grace period ending one year or more after the balance sheet date, during which the entity can rectify the breach and the lender cannot demand immediate repayment.
- 固定资产盘亏造成的损失，应当计入当期损益。? The losses of inventories of the fixed assets shall be included in the current profits and losses.
- 注册会计师全国统一考试办法，由国务院财政部门制定，由中国注册会计师协会组织实施。 The measures for the unified national examination shall be formulated by the financial department under the State Council and such examination shall be organized and conducted by the Chinese Institute of Certified Public Accountants.
- 企业选择的无形资产摊销方法，应当反映与该项无形资产有关的经济利益的预期实现方式。? The method chosen by an enterprise for the amortization of intangible assets shall reflect the expected realization pattern of the economic benefits which relevant to the intangible assets.
- 固定资产折旧办法一经选用，不得随意变更。确需变更的，应当说明理由，经投资者审议批准。? The method for the depreciation of fixed assets, in case it is selected and determined, may not be altered at discretion. Where it is really necessary to make change, the reasons shall be stated and the decision on its change shall be deliberated and approved by the investors.
- 结转成本的方法包括加权平均法、个别计价法、蓄积量比例法、轮伐期年限法等。? The methods available for the carryover of cost consist of the weighted average method, specific cost identification method, stock volume proportion method, fixed number of years within rotational felling period method, etc.
- 财政部? The Ministry of Finance
- 上年度比较合并财务报表中列示的少数股东权益，应当按照该准则的规定，在所有者权益类列示。? The minority shareholders' interests presented in the comparative financial statements of the previous year shall be listed under the category of the owner's equities according to these Standards.
- 租赁投资净额是融资租赁中最低租赁收款额及未担保余值之和与未实现融资收益之间的差额。? The net investment in the lease shall be the difference between the sum of the minimum lease receipts and the unguaranteed residual value in a finance lease and unrealized financing incomes.
- 被合并方在合并前实现的净利润，应当在合并利润表中单列项目反映。? The net profits of the combined party which has been realized prior to the combination shall be reflected through an item separately presented in the profit statement.
- 新增的外部费用，是指企业不购买、发行或处置金融工具就不会发生的费用。? The newly added external expenses refer to the expenses that will occur only when the enterprise concerned purchases, distributes, or disposes of any financial instrument.
- 非钻井勘探支出主要包括进行地质调查、地球物理勘探等活动发生的支出。? The non-drilling exploration disbursements shall mainly include the disbursements for geological investigation, geophysical exploration as well as other activities.
- 金融资产发生减值的客观证据，包括下列各项：? The objective evidences that can prove the impairment of a financial asset shall include:
- 合伙设立的会计师事务所的债务，由合伙人按照出资比例或者协议的约定，以各自的财产承担责任。 The obligations of a public accounting firm in partnership shall be borne by the partners with their own property according to the proportion of their respective capital contributions or to their agreement.
- 经营者应当实施内部财务控制，配合投资者或者企业监事会以及中介机构的检查、审计工作。? The operators shall carry out internal financial control and assistant the investors, the board of supervisors and the intermediary organs to make inspections and audits.
- 复议机关应当在接到复议申请之日起60日内作出复议决定。 The organ giving reconsideration shall make a decision within 60 days from the date of receiving the application for reconsideration.
- 原实际利率是初始确认该金融资产时计算确定的实际利率。对于浮动利率贷款、应收款项或持有至到期投资，在计算未来现金流量现值时可采用合同规定的现行实际利率作为折现率。? The original actual interest rate is the actual interest rate as determined when the financial asset was initially recognized. With regard to the floating interest rate loans, accounts receivable, and the investments held until their maturity, the current actual interest rate as stipulated in the contract shall be adopted as the capitalization rate in the calculation of current value of the cash flow.
- 与油气开采活动相关的辅助设备及设施的账面原价，累计折旧和减值准备累计金额及其计提方法。? The original book value of the auxiliary equipment and facilities for the oil and gas exploitation activities, the accumulative depreciation amounts and the accumulative amounts of the impairment provisions as well as their calculation methods.
- 固定资产的原值、累计折旧和净值，应当在会计报表中分别列示。 The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.
- 该现金流出应当是可直接归属于或者可通过合理和一致的基础分配到资产中的现金流出。? The outflow of cash shall be the outflow cash that is directly attributable to, or that may be distributed to the asset on reasonable and consistent basis.
- 合伙人对会计师事务所的债务承担连带责任。 The partners shall bear joint liabilities as to the obligations of the public accounting firm.
- 达到预定生产经营目的，是指生产性生物资产进入正常生产期，可以多年连续稳定产出农产品、提供劳务或出租。? The phrase ""accomplishing the expected objective of production and operation "" refers that, the productive biological assets may produce agricultural products, render labor services, be rented out stably for several consecutive years after they enter into the normal production period.
- 原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额，应当按照金融资产终止确认部分和未终止确认部分的相对公允价值，对该累计额进行分摊后确定。? The portion of the accumulative amount of changes in the fair value originally recorded in the owner's equities which corresponds to the portion whose recognition has been stopped, shall be recognized after the apportionment of the accumulative amount according to the relative fair values of the portion of financial asset whose recognition has been stopped and the portion of financial asset whose recognition has not been stopped.
- 资产项目按扣除减值准备后的净额列示，不属于抵销。? The presentation of the net amount of an asset item minus the impairment provision is not an offset.
- 非日常活动产生的损益，以收入扣减费用后的净额列示，不属于抵销。? The presentation of the net amount of any gain or loss produced by any non-routine activity minus the expenses is not an offset.
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