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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

销售退回,是指企业售出的商品由于质量、品种不符合要求等原因而发生的退货。?    The term ""sales return"" refers to the return of goods sold by an enterprise as a result of the unqualified quality of the goods or inconformity with the required variety, or for other reasons.
重大影响,是指对一个企业的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。?    The term ""significant influence"" means having the power to participate in the formulation of financial and operating policies of an enterprise, but not the power to control or jointly control the formulation of these policies together with other parties.
重大影响,是指对一个企业的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。?    The term ""significant influence"" means having the power to participate in the formulation of financial and operating policies of an enterprise, but not the power to control or jointly control the formulation of these policies together with other parties.
重大影响,是指对一个企业的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。?    The term ""significant influences"" refers to the power to participate in making decisions on the financial and operating policies of an enterprise, but not to control or do joint control together with other parties over the formulation of these policies.
专门借款,是指为购建或者生产符合资本化条件的资产而专门借入的款项。?    The term ""specifically borrowed loan"" shall refer to a fund which is borrowed specifically for the acquisition and construction or production activities of assets eligible for capitalization.
商业折扣,是指企业为促进商品销售而在商品标价上给予的价格扣除。?    The term ""trade discount"" refers to a discount on the listed price granted by an enterprise for the purpose of sales promotion of goods.
未担保余值,是指租赁资产余值中扣除就出租人而言的担保余值以后的资产余值。?    The term ""unguaranteed residue value"" shall refer to the residual value of the leased asset minus the guaranteed residual value of the lessor.
使用寿命,是指企业使用固定资产的预计期间,或者该固定资产所能生产产品或提供劳务的数量。?    The term ""useful life"" refers to the period of time over which a fixed asset is expected to use, or the quantity of products expected to produce or services expected to render through the fixed asset.
按照发行股份的面值总额作为股本,长期股权投资初始投资成本与所发行股份面值总额之间的差额,应当调整资本公积;资本公积不足冲减的,调整留存收益。?    The total face value of the stocks issued shall be regarded as the capital stock, while the difference between the initial cost of the long-term equity investment and total face value of the shares issued shall offset against the capital reserve. If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted.
交易费用包括支付给代理机构、咨询公司、券商等的手续费和佣金及其他必要支出,不包括债券溢价、折价、融资费用、内部管理成本及其他与交易不直接相关的费用。?    The transaction expenses include handing charges and commissions as well as other necessary expenditures an enterprise pays to its agency institutions, consultation companies, securities dealers and etc., but exclude the bond premiums, reduced values, financing expenses, internal management costs, and other expenses that are not directly related to the transaction.
比较财务报表的折算比照上述规定处理。?    The translation of comparable financial statements shall be subject to the aforesaid provisions.
与套期保值有关的金融资产或金融负债公允价值变动形成的利得或损失的处理,适用《企业会计准则第24号--套期保值》。?    The treatment of the profits and losses arising from the change in the fair value of a financial asset or financial liability related to hedging shall be subject to the Accounting Standard for Enterprises No. 24 - Hedging.
估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等。?    The value appraisal techniques mainly include the prices adopted by the parties, who are familiar with the condition, in the latest market transaction upon their own free will, the current fair value obtained by referring to other financial instruments of the same essential nature, the cash flow capitalization method and the option pricing model, etc.
金融资产或金融负债合同各方之间支付或收取的、属于实际利率组成部分的各项收费、交易费用及溢价或折价等,应当在确定实际利率时予以考虑。?    The various fee charges, trading expenses, premiums or reduced values, etc., which are paid or collected by the parties to a financial asset or financial liability contract and which form a part of the actual interest rate, shall be taken into account in the determination of the actual interest rate.
井及相关设施包括确定发现了探明经济可采储量的探井和开采活动中形成的井,以及与开采活动直接相关的各种设施。?    The wells and relevant facilities shall include the exploration wells where the economically exploitable reserve is discovered and proved, wells formed in the exploitation activities, and other various facilities directly related to the exploitation activities.
然后将该外币现值按照计算资产未来现金流量现值当日的即期汇率进行折算。?    Then the current value of the foreign currency shall be converted at the spot exchange rate of the current day when the future cash flow of the asset is calculated.
再对包含商誉的资产组或者资产组组合进行减值测试,比较这些相关资产组或者资产组组合的账面价值(包括所分摊的商誉的账面价值部分)与其可收回金额,如相关资产组或者资产组组合的可收回金额低于其账面价值的,应当确认商誉的减值损失,按照本准则第二十二条的规定处理。?    Then the enterprise shall make an impairment test of the asset groups or combinations of asset groups containing business reputation, and compare the carrying value of these asset groups or combinations of asset groups (including the carrying value of the business reputation apportioned thereto) with the recoverable amount. Where the recoverable amount of the relevant assets or combinations of the asset groups is lower than the carrying value thereof, it shall recognize the impairment loss of the business reputation, and treat them according to Article 22 of these Standards.
长期借款应当分别借款性质按实际发生的数额记帐。    They shall be accounted independently according to the different characters of the loans and at the amount actually incurred.
该文件至少载明了套期工具、被套期项目、被套期风险的性质以及套期有效性评价方法等内容。?    This document shall at least specify the contents of hedging instrument, the hedged item, the nature of the hedged risk and the method for the effectiveness assessment of the hedging and etc..
该计划或建议应当包括拟解除劳动关系或裁减的职工所在部门、职位及数量;根据有关规定按工作类别或职位确定的解除劳动关系或裁减补偿金额;拟解除劳动关系或裁减的时间。?    This plan or proposal shall include the department at which the employee to be laid off works, the post of the employee and the number of the employees to be laid off, the amount of compensation for the cancellation of labor relationship or for layoff as determined on the basis of the job category or post according to the relevant provisions, and the planned time for the cancellation of labor relationship or layoff.
采用定额成本或者计划成本方法的,应当合理计算成本差异,月终编制会计报表时,调整为实际成本。    Those adopting the norm cost method, or planned cost method in accounting for daily calculation shall reasonably calculate the cost variances, and adjust them into historical cost at the end of the month while preparing financial statements.
在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之后发生的,应当在发生时根据其发生额确认为费用,计入当期损益。?    those incurred after a qualified asset under acquisition and construction or production is ready for the intended use or sale shall be recognized as expenses on the basis of the incurred amount when they are incurred, and shall be recorded into the profits and losses of the current period.
具有会计或者相关专业高级技术 职称的人员,可以免予部分科目的考试。    Those who have earned the professional title of accountant or senior professional titles in a relevant field of study may be exempted from examination in certain subjects.
申请设立会计师事务所,申请者应当向审批机关报送下列文件:    To apply for establishment of a public accounting firm, the applicant shall submit to the examining and approving authorities the following documents:
企业应当选择市场参与者普遍认同,且被以往市场实际交易价格验证具有可靠性的估值技术确定金融工具的公允价值:?    To determine the fair value of a financial asset, an enterprise shall choose those value appraisal techniques which are generally acknowledged by market participants and have been proved as reliable by past actual transaction prices of the market:
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