- 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
- 开办费应当在企业开始生产经营以后的一定年限内分期平均摊销。 The starting expenses shall be averagely amortized in a certain period of years after the operation starts.
- 金融工具的条款和特征，包括金融工具本身的信用质量、合同规定采用固定利率计息的剩余期间、支付本金的剩余期间以及支付时采用的货币等。? The stipulations and features of a financial instrument shall include the credit quality of the financial instrument itself, the remaining period for calculating the interest at a fixed interest rate as described in the contract, the remaining period for repaying the principal, and the currency used at the time of payment and etc.
- 生物资产在郁闭或达到预定生产经营目的后发生的管护、饲养费用等后续支出，应当计入当期损益。? The subsequent expenses for the management and protection or for the breeding of a biological asset after canopy closure or after the accomplishment of the expected objective of production and operation shall be included in the current profits and losses.
- 企业合并的资产税收处理应当符合国家有关税法的规定，合并后净资产超出注册资本的部分，作为资本公积；少于注册资本的部分，应当变更注册资本或者由投资者补足出资。? The tax treatment of the assets involved in the combination shall accord with the related tax provisions of the state. In case the net asset value after the combination is more than the registered capital, the exceeding part shall be dealt with as capital reserve; in case the net asset value is lower than the registered capital, alteration shall be made to the registered capital or the investors shall contribute to make up the insufficient part.
- 会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理方法。? The term ""accounting policies"" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.
- （一）资产负债表日后调整事项，是指对资产负债表日已经存在的情况提供了新的或进一步证据的事项。? The term ""adjusting event after the balance sheet date"" refers to an event after the balance sheet date that provides any new or further evidence for the conditions that has existed on the balance sheet date.
- 符合资本化条件的资产，是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。? The term ""assets eligible for capitalization"" shall refer to the fixed assets, investment real estate, inventories and other assets, of which the acquisition and construction or production may take quite a long time to get ready for its intended use or for sale.
- 现金折扣，是指债权人为鼓励债务人在规定的期限内付款而向债务人提供的债务扣除。? The term ""cash discount"" refers to the amount of reduction of a debt offered by a creditor to a debtor for the purpose of encouraging the debtor to make payment within a prescribed period.
- 现金等价物，是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。? The term ""cash equivalents"" refers to short-term and highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value.
- 现金，是指企业库存现金以及可以随时用于支付的存款。? The term ""cash"" refers to cash on hand and deposits that are available for payment at any time.
- 以现金结算的股份支付，是指企业为获取服务承担以股份或其他权益工具为基础计算确定的交付现金或其他资产义务的交易。? The term ""cash-settled share-based payment"" refers to a transaction of payment of cash or any other asset obligation calculated and determined on the basis of shares or other equity instruments undertaken by the enterprise in return for services.
- 资产组组合，是指由若干个资产组组成的最小资产组组合，包括资产组或者资产组组合，以及按合理方法分摊的总部资产部分。? The term ""combination of group assets"" refers to the minimum combination of group assets formed by several asset groups, including the asset groups or combination of group assets, and the proportion of the assets of the headquarter allocated by a reasonable method.
- 或有资产，是指过去的交易或者事项形成的潜在资产，其存在须通过未来不确定事项的发生或不发生予以证实。? The term ""contingent asset"" refers to a potential asset caused by a past transaction or event and whose existence will be confirmed only by the occurrence or non-occurrence of uncertain future events.
- 或有负债，是指过去的交易或者事项形成的潜在义务，其存在须通过未来不确定事项的发生或不发生予以证实；或过去的交易或者事项形成的现时义务，履行该义务不是很可能导致经济利益流出企业或该义务的金额不能可靠计量。? The term ""contingent debts "" refers to a potential obligation caused by past transactions or events and whose existence will be confirmed only by the occurrence or non-occurrence of uncertain future events; or refers to a current obligation caused by a past transaction or event but is not recognized because the performance of the obligation is not likely to incur an outflow of economic benefits from the enterprise or because the amount of the obligation cannot be measured in a reliable way.
- 或有租金，是指金额不固定、以时间长短以外的其他因素（如销售量、使用量、物价指数等）为依据计算的租金。? The term ""contingent rent"" shall refer to the rent which is not fixed in amount and calculated on the basis of factors other than the length of time, such as the sale quantity, amount of usage, price indices.
- 或有应付金额，是指需要根据未来某种事项出现而发生的应付金额，而且该未来事项的出现具有不确定性。? The term ""contingent sum payable"" refers to the payable sum in the light of the occurrence of a future event that is uncertain.
- 或有应收金额，是指需要根据未来某种事项出现而发生的应收金额，而且该未来事项的出现具有不确定性。? The term ""contingent sum receivable"" refers to the receivable sum in the light of the occurrence of a future event that is uncertain.
- 继续涉入所转移金融资产的程度，是指该金融资产价值变动使企业面临的风险水平。? The term ""continuous involvement in the transferred financial asset"" shall refer to the risk level that the enterprise faces resulting from the change of the value of the financial asset.
- 控制，是指有权决定一个企业的财务和经营政策，并能据以从该企业的经营活动中获取利益。? The term ""control"" means having the power to decide an enterprise's financial and operating policy and obtains benefits from its business activities.
- 控制，是指有权决定一个企业的财务和经营政策，并能据以从该企业的经营活动中获取利益。? The term ""control"" means having the power to decide an enterprise's financial and operating policy and obtains benefits from its business activities.
- 控制，是指有权决定一个企业的财务和经营政策，并能据以从该企业的经营活动中获取利益。? The term ""control"" refers to the power to determine the financial and operating polices of an enterprise and obtain benefits from its operating activities of the enterprise.
- 应计折旧额，是指应当计提折旧的固定资产的原价扣除其预计净残值后的金额。? The term ""depreciable amount"" refers to the amount of deducting its expected net salvage value from the original price of the fixed asset to be depreciated.
- 折旧，是指在固定资产使用寿命内，按照确定的方法对应计折旧额进行系统分摊。? The term ""depreciation"" refers to the systematic amortization of the depreciable amount through a definite method during the useful life of the fixed asset.
- 开发是指在进行商业性生产或使用前，将研究成果或其他知识应用于某项计划或设计，以生产出新的或具有实质性改进的材料、装置、产品等。? The term ""development"" refers to the application of research achievements and other knowledge to a certain plan or design, prior to the commercial production or use, so as to produce any new material, device or product, or substantially improved material, device and product.
- 直接法，是指通过现金收入和现金支出的主要类别列示经营活动的现金流量。? The term ""direct method"" refers to a method whereby major classes of cash receipts and cash payments are presented for the cash flows arising from operating activities.
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