- 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
- 探明经济可采储量，是指在现有技术和经济条件下，根据地质和工程分析，可合理确定的能够从已知油气藏中开采的油气数量。? The term ""economically exploitable reserve is proved"" refers to the amount of oil and gas that can be reasonably determined and be exploited from a known oil and gas reserve under the current technological and economic conditions in the light of the geological and engineering analyses.
- 本准则所指的权益工具是企业自身权益工具。? The term ""equity instrument"" as mentioned in these Standards refers to the equity instruments of the enterprise's own.
- 以权益结算的股份支付，是指企业为获取服务以股份或其他权益工具作为对价进行结算的交易。? The term ""equity-settled share-based payment"" refers to a transaction in which an enterprise grants shares or other equity instruments as a consideration in return for services.
- 履约成本，是指租赁期内为租赁资产支付的各种使用费用，如技术咨询和服务费、人员培训费、维修费、保险费等。? The term ""execution cost"" shall refer to costs incurred during the lease term for using the leased asset, such as the fees for technical consultation and services, training, maintenance and insurance.
- 待执行合同，是指合同各方尚未履行任何合同义务，或部分地履行了同等义务的合同。? The term ""executory contract"" refers to a contract, the contractual obligations of which fail to be performed by the relevant contracting parties, or some of the equal obligations have been performed.
- 资产组，是指企业可以认定的最小资产组合，其产生的现金流入应当基本上独立于其他资产或者资产组产生的现金流入。? The term ""group assets "" refers to a minimum combination of assets that may be recognized by an enterprise, by which the flow-in cash generated shall be generally independent of those by other assets or group assets.
- 重要性，是指财务报表某项目的省略或错报会影响使用者据此作出经济决策的，该项目具有重要性。? The term ""importance"" refers to that an item is of significance when the omission or false reporting thereof may affect the economic decision-making of the user on the basis of it. Then, the item shall be considered of importance.
- 不切实可行，是指企业在作出所有合理努力后仍然无法采用某项规定。? The term ""infeasibility"" refers to that an enterprise is still unable to adopt a certain provision after it makes all reasonable efforts.
- 共同控制，是指按照合同约定对某项经济活动所共有的控制，仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。? The term ""joint control"" means control over an economic activity as specified by contract, which exists only when the investing parties that need to share the power of control in important financial and operating decision-making agree unanimously.
- 共同控制，是指按照合同约定对某项经济活动所共有的控制，仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。? The term ""joint control"" means control over an economic activity as specified by contract, which exists only when the investing parties that need to share the power of control in important financial and operating decision-making agree unanimously.
- 共同控制，是指按照合同约定对某项经济活动所共有的控制，仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。? The term ""joint control"" refers to the control over an economic activity in accordance with the contracts and agreements, which does not exist unless the investing parties of the economic activity with one an assent on sharing the control power over the relevant important financial and operating decisions.
- 亏损合同，是指履行合同义务不可避免会发生的成本超过预期经济利益的合同。? The term ""loss contract"" refers to a contract whose performance of the contractual obligations will inevitably incur costs in excess of the expected economic benefits.
- 货币性资产，是指企业持有的货币资金和将以固定或可确定的金额收取的资产，包括现金、银行存款、应收账款和应收票据以及准备持有至到期的债券投资等。? The term ""monetary assets"" refers to the monetary capital held by enterprises, the assets to be received in fixed or determined amounts of currency, including cash, bank deposits, accounts and notes receivable, and bond investments to be held to maturity.
- （二）资产负债表日后非调整事项，是指表明资产负债表日后发生的情况的事项。? The term ""non-adjusting event after the balance sheet date"" refers to an event that a condition occurs after the balance sheet date.
- 非货币性资产，是指货币性资产以外的资产。? The term ""non-monetary assets"" refers to the assets other than monetary assets.
- 经营活动，是指企业投资活动和筹资活动以外的所有交易和事项。? The term ""operating activities"" refers to all transactions and events except the investing and financing activities of an enterprise.
- 操作费用包括油气生产和矿区管理过程中发生的直接和间接费用。? The term ""operating expenses"" include the direct and indirect expenses incurred during the period of the oil and gas production and the management of the mining area.
- 完工百分比法，是指根据合同完工进度确认收入与费用的方法。? The term ""percentage-of-completion method"" means a method by which the contractor recognizes its revenues and costs in the light of the schedule of the contracted project.
- 完工百分比法，是指按照提供劳务交易的完工进度确认收入与费用的方法。? The term ""percentage-of-completion method"" refers to a method to recognize the revenues and expenses in the light of the stage of completion under a transaction concerning the providing of labor services.
- 未来适用法，是指将变更后的会计政策应用于变更日及以后发生的交易或者事项，或者在会计估计变更当期和未来期间确认会计估计变更影响数的方法。? The term ""prospective application method"" refers to a method whereby for a change in accounting policy, the new accounting policy is applied to the transactions or events occurring on the date of change and in subsequent periods; or refers to a method whereby, for a change in accounting estimate, the effects of the change of the accounting estimate are recognized during the current period of the change of accounting estimate and in future periods.
- 研究是指为获取并理解新的科学或技术知识而进行的独创性的有计划调查。? The term ""research"" refers to the creative and planned investigation to acquire and understand new scientific or technological knowledge.
- 资产余值，是指在租赁开始日估计的租赁期届满时租赁资产的公允价值。? The term ""residual value of the asset"" shall refer to the fair value of the leased asset when the term of lease expires as estimated on the lease beginning date.
- 重组，是指企业制定和控制的，将显著改变企业组织形式、经营范围或经营方式的计划实施行为。? The term ""restructuring"" refers to the act of implementing a plan made and controlled by an enterprise, which may substantially change the organizational form, business scope or operating manner of the enterprise.
- 追溯重述法，是指在发现前期差错时，视同该项前期差错从未发生过，从而对财务报表相关项目进行更正的方法。? The term ""retrospective restatement method"" refers to a method whereby, when a prior period error is discovered, the relevant items of the financial statements are corrected as if the prior period error had never occurred.
- 销售折让，是指企业因售出商品的质量不合格等原因而在售价上给予的减让。? The term ""sales discounts and allowance"" refers to the amount of reduction in the sales price as a result of the unqualified quality of the goods to be sold by an enterprise, or for other reasons.
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