- 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
- （二）投资性房地产的租金收入和售后租回，适用《企业会计准则第21号--租赁》。? (2)The Accounting Standards for Enterprises No. 21 - Leasing shall apply to the income from rents of investment real estates and the leaseback of investment real estates.
- （二）本准则未予规范的长期股权投资，适用《企业会计准则第22号--金融工具确认和计量》。? (2)The Accounting Standards for Enterprises No. 22 - Recognition and measurement of Financial Instruments shall apply to the long term investments which haven't been dealt with by the present standards..
- （二）以权益工具作为对价取得其他金融工具等交易，适用《企业会计准则第22号--金融工具确认和计量》。? (2)The Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments, shall apply to a transaction in which equity instruments are granted as a consideration for other financial instruments.
- （二）生产性生物资产，适用《企业会计准则第5号--生物资产》。? (2)The Accounting Standards No. 5 - Biological Assets, shall apply to the productive biological assets.
- （二）各类消耗性生物资产的跌价准备累计金额，以及各类生产性生物资产的使用寿命、预计净残值、折旧方法、累计折旧和减值准备累计金额。? (2)The accumulative amount of provision for loss on decline in value of various consumptive biological assets, and the useful life, expected net salvage value, depreciation method, amount of accumulative depreciation and accumulative amount of provision for impairment;
- （二）计提的各项资产减值准备累计金额。? (2)The accumulative amount of provision for the impairment of each asset; and
- （二）购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当按照下列规定处理：? (2)The acquirer shall, pursuant to the following provisions, treat the balance between the combination costs and the fair value of the identifiable net assets it obtains from the acquiree:
- （二）实际发生的合同成本能够清楚地区分和可靠地计量。? (2)The actual contract costs incurred can be clearly distinguished and measured in a reliable way.
- （二）资本公积；? (2)the additional paid-in capital;
- （二）在分包工程的工作量完成之前预付给分包单位的款项。? (2)The advance payments made to the subcontractors prior to the completion of the subcontract works.
- （二）各项合同累计已发生成本、累计已确认毛利（或亏损）。? (2)The aggregate amount of costs incurred and aggregate gross profits (or loss) acknowledged for each contract;
- （二）以后年度将支付的不可撤销经营租赁的最低租赁付款额总额。? (2)the aggregate minimum lease payment thereafter for the irrevocable operating lease.
- （二）奖励金额能够可靠地计量。? (2)The amount of incentive payments can be measured in a reliable way.
- （二）该收入能够可靠地计量。? (2)The amount of revenues can be measured in a reliable way.
- （二）收入的金额能够可靠地计量。? (2)The amount of revenues can be measured in a reliable way.
- （二）本期确认的销售商品收入、提供劳务收入、利息收入和使用费收入的金额。? (2)The amount of revenues from selling goods, providing labor services, interest and royalty recognized in the current period.
- （二）使用费收入金额，按照有关合同或协议约定的收费时间和方法计算确定。? (2)The amount of royalty revenue should be measured and confirmed in accordance with the period and method of charging as stipulated in the relevant contract or agreement.
- （二）计入当期损益的政府补助金额。? (2)The amount of the government subsidies which are included in the current profits and losses; and
- （二）对方同意接受的金额能够可靠地计量。? (2)The amount that is accepted by the other party can be measured in a reliable way.
- （二）资产负债表日或财务报表涵盖的会计期间。? (2)the balance sheet date or the accounting period covered by the financial statements;
- （二）购买日的确定依据。? (2)the basis for the determination of the acquisition date;
- （二）应付受益人待遇；? (2)The beneficiaries' treatments payable;
- （二）借款费用已经发生；? (2)The borrowing costs has already incurred; and
- （二）营业成本；? (2)the business costs;
- （二）收到补价的，应当以换出资产的账面价值，减去收到的补价并加上应支付的相关税费，作为换入资产的成本，不确认损益。? (2)The business enterprise, which receives the boot, shall treat the result of the carrying value of the assets surrendered minus the received boot and plus relevant payable taxes as the cost of the assets received, and no profit or loss may be recognized.
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