- 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
- 采用公允价值模式计量的，应当同时满足下列条件：? To make a measurement through the fair value pattern, the following conditions shall be met simultaneously:
- 预计资产未来现金流量的现值，应当综合考虑资产的预计未来现金流量、使用寿命和折现率等因素。? To predict the current value of the future cash flow, the enterprise shall take into comprehensive consideration the expected future cash flow, service life, discount rate, and other factors.
- 资产总计? Total amount of assets
- 负债合计? Total amount of liabilities
- 负债和净资产总计? Total amount of liabilities and net assets
- 对于重要的经济业务，应当单独反映。 Transactions relating to major economic activities are to be identified and separately reported in financial statements.
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