- 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
- 会计机 构负责人、会计主管人员办理交接手续，由单位领导人监交，必要时可以由主管单 位派人会同监交。 The procedures conducted by a leading member of the accounting body or the accountant in charge should be supervised by the administrative head of the unit and, if necessary, under the joint supervision of the administrative head of the unit and the person being replaced by the higher competent authority.
- 生产性生物资产，是指为产出农产品、提供劳务或出租等目的而持有的生物资产，包括经济林、薪炭林、产畜和役畜等。? The productive biological assets refer to the biological assets held on the purpose of producing agricultural products, rendering labor services, renting, and etc., consisting of the economic forests, fuel forests, productive livestock, draught animals, etc.
- 在套期有效期间直接计入所有者权益中的套期工具利得或损失不应当转出，直至预期交易实际发生时，再按照本准则第二十八条、第二十九条或第三十条的规定处理。? The profit or loss of the hedging instrument, which is directly recorded in the owner's equity during effective period of the hedging shall not be shifted out, until the forecast transaction actually occurs, it shall be dealt with according to Article 28, 29 or 30 of these Standards.
- 在套期有效期间直接计入所有者权益中的套期工具利得或损失应当转出，计入当期损益。? The profit or loss of the hedging instrument, which is directly recorded in the owner's equity during the effective period of the hedging shall be shifted out and shall be recorded in the profits and losses of the current period.
- 在套期有效期间直接计入所有者权益中的套期工具利得或损失不应当转出，直至预期交易实际发生时，再按照本准则第二十八条、第二十九条或第三十条的规定处理。? The profit or loss of the hedging instrument, which is directly recorded in the owner's equity during the effective period of the hedging shall not be shifted out, until the forecast transaction actually occurs it shall be dealt with according to the Article 28, 29 or 30 of these Standards.
- 坏帐准备金在会计报表中作为应收帐款的备抵项目列示。 The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.
- 会计师事务所对本所注册会计师依照前款规定承办的业务，承担民事责任。 The public accounting firm shall assume civil liabilities for the services provided by its certified public accountants in accordance with the provisions of the preceding paragraph.
- 公益性生物资产，是指以防护、环境保护为主要目的的生物资产，包括防风固沙林、水土保持林和水源涵养林等。? The public welfare biological assets refer to the biological assets for the main purpose of protection or environmental protection, consisting of wind break and sand fixation forests, water and soil conservation forests, water conservation forests, etc.
- 活跃市场中的报价是指易于定期从交易所、经纪商、行业协会、定价服务机构等获得的价格，且代表了在公平交易中实际发生的市场交易的价格。? The quoted prices in the active market refer to the prices, which are easily available from the stock exchanges, brokers, industry associations, pricing service institutions and etc. at a fixed term, and which represent the prices at which actually occurred market transactions are made under fair conditions.
- 资产组的认定，应当以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。? The recognition of an asset group shall base on whether the main cash inflow generated by the asset group is independent of those generated by other assets or other group assets.
- 资产组的可收回金额应当按照该资产组的公允价值减去处置费用后的净额与其预计未来现金流量的现值两者之间较高者确定。? The recoverable amount of an asset group shall be determined on the basis of the higher one of the net amount of the fair value of the asset minus the disposal expenses and the current value of the expected future cash flow of the asset.
- 可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。? The recoverable amount shall be determined in light of the higher one of the net amount of the fair value of the assets minus the disposal expenses and the current value of the expected future cash flow of the assets.
- 再保险接受人应当根据相关再保险合同的约定，按期计算存出分保保证金利息，计入当期损益。? The reinsurance acceptor shall, according to the provisions of the reinsurance contract, calculate the interest on the deposit-out reinsurance guarantee of each period and record it into the profits and losses of the current period.
- 再保险接受人应当根据相关再保险合同的约定，计算确定分保费收入金额。? The reinsurance acceptor shall, according to the provisions of the relevant reinsurance contracts, calculate and determine the amount of reinsurance premium income.
- 相关的资产组或者资产组组合应当是能够从企业合并的协同效应中受益的资产组或者资产组组合，不应当大于按照《企业会计准则第35号--分部报告》所确定的报告分部。? The related asset group or combination of asset groups shall be the asset group or combination of asset groups that can benefit from the synergy effect of enterprise merger, and shall be smaller than the reporting segments as determined according to Accounting Standard for Business Enterprises No. 35 - Segment Reporting.
- 继续涉入所形成的相关资产和负债不应当相互抵销，其后续计量适用《企业会计准则第22号--金融工具确认和计量》。? The relevant assets and liabilities so formed by its continuous involvement shall not be offset each other, and their subsequent measurement shall be governed by the Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments.
- 因订立合同而发生的有关费用，应当直接计入当期损益。? The relevant expenses incurred by the sign of a contract shall be directly included in the current profits and losses.
- 注册会计师依法执行审计业务出具的报告，具有证明效力。 The reports produced by certified public accountants engaged in audit services according to law shall be authentic.
- 采用估值技术得出的结果，应当反映估值日在公平交易中可能采用的交易价格。? The result obtained by adopting value appraisal techniques shall be able to reflect the transaction prices that may be adopted in fair dealings on the value appraisal day.
- 追溯调整法，是指对某项交易或事项变更会计政策，视同该项交易或事项初次发生时即采用变更后的会计政策，并以此对财务报表相关项目进行调整的方法。? The retrospective adjustment method refers to a method whereby, for a change in accounting policy in respect of particular transactions or events, the changed accounting policy is adopted as if it had been in use from the day when such transactions or events first occurred, and the relevant items in the financial statements are adjusted accordingly.
- 本准则所涉及的收入，包括销售商品收入、提供劳务收入和让渡资产使用权收入。? The revenues as mentioned in these Standards consist of those from selling goods, providing labor services, and abalienating the right to use assets.
- 矿区权益分为探明矿区权益和未探明矿区权益。探明矿区，是指已发现探明经济可采储量的矿区；未探明矿区，是指未发现探明经济可采储量的矿区。? The rights and interests of mining areas shall be classified into the rights and interests of proved and unproved mining areas. A proved mining area refers to a mining area in which an economically exploitable reserve has been discovered and proved after exploration. An unproved mining area refers to a mining area in which no economically exploitable reserve has been discovered and proved yet.
- 被套期项目为按成本与可变现净值孰低进行后续计量的存货、按摊余成本进行后续计量的金融资产或可供出售金融资产的，也应当按此规定处理。? The said provision shall also be applicable if the hedged item is an inventory of which the subsequent measurement will be made at its cost and realizable net value, whichever is lower, or a financial asset of which the subsequent value will be made at the amortized cost, or a financial asset available for sale.
- 股份支付分为以权益结算的股份支付和以现金结算的股份支付。? The share-based payments shall consist of equity-settled share-based payments and cash-settled share-based payments.
- 各项资产损失或者减值准备的计提标准，一经选用，不得随意变更。? The standards for preparing the asset loss or depreciation reserve, once determined, may not be altered at discretion.
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