- 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
- (一)申请书； (1) an application;
- （一） 企业重组中发生的，依次从未分配利润、盈余公积、资本公积、实收资本中支付。? (1) as for those occurred in the reorganization of the enterprise, they shall be paid off in the undistributed profits, surplus reserves, capital reserves and paid-in capital in turn; or
- （一） 按照《企业会计准则第20号--企业合并》属于同一控制下企业合并，原已确认商誉的摊余价值应当全额冲销，并调整留存收益。? (1) As to a business combination under common control as prescribed in the Accounting Standards for Enterprises No. 20 - Business Combination, the amortized value of the originally recognized business reputation shall be entirely sterilized and the retained earnings shall be modulated.
- （一） 划分为以公允价值计量且其变动计入当期损益或可供出售金融资产的，应当在首次执行日按照公允价值计量，并将账面价值与公允价值的差额调整留存收益。? (1) As to those classified as financial assets measured at their fair value and of which the alterations charged to the profits and losses in the current period or available for sale, they shall be measured at their fair value on the initial date of implementation, as well as the retained earnings shall be modulated based on the difference between the carrying amount and the fair value.
- （一）中期财务报表所采用的会计政策与上年度财务报表相一致的声明。? (1)A declaration that the accounting policies adopted for the interim financial statements are consistent with those for the financial statements of the prior year.
- （一）公允价值套期，是指对已确认资产或负债、尚未确认的确定承诺，或该资产或负债、尚未确认的确定承诺中可辨认部分的公允价值变动风险进行的套期。? (1)A fair value hedging refers to a hedging of the risk to changes in the fair value of a recognized asset or liability or a previously unrecognized firm commitment, or to changes in the identifiable portion of the fair value of a recognized asset or liability or a previously unrecognized firm commitment.
- （一）投资企业能够对被投资单位实施控制的长期股权投资。? (1)A long-term equity investment of an investing enterprise that is able to control the invested enterprise.
- （一）本期发生的交易或者事项与以前相比具有本质差别而采用新的会计政策。? (1)A new accounting policy is adopted for transactions or events occurred in the current period which are different essentially from those occurred in the prior periods; and
- （一）发行方或债务人发生严重财务困难；? (1)A serious financial difficulty occurs to the issuer or debtor;
- （一）单项已确认资产、负债、确定承诺、很可能发生的预期交易，或境外经营净投资；? (1)A single recognized asset, liability, firm commitment, highly probable forecast transaction, or a net investment in an overseas operation;
- （一）该井已发现足够数量的储量，但要确定其是否属于探明经济可采储量，还需要实施进一步的勘探活动；? (1)A sufficient reserve has been discovered in the well, but in order to make sure whether or not it is an economically exploitable reserve, it is necessary to carry out further exploration activities in order to make sure whether or not it is an proved economically exploitable reserve;
- （一）有第三方承诺在无形资产使用寿命结束时购买该无形资产。? (1)A third party promises to purchase the intangible assets at the end of its service life; and
- （一）扣除已偿还的本金；? (1)after deducting the already paid principal;
- （一）各项被套期风险可以清晰辨认；? (1)All risks to be hedged are clear and identifiable;
- （一）企业因过去的交易或者事项而拥有或者控制该生物资产；? (1)An enterprise possesses or controls the biological asset as a result of past transaction or event;
- （一）两方或者两方以上形成合营企业的企业合并。? (1)Any business combination in which two or more enterprises form a joint venture;
- （一）资产负债表日后诉讼案件结案，法院判决证实了企业在资产负债表日已经存在现时义务，需要调整原先确认的与该诉讼案件相关的预计负债，或确认一项新负债。? (1)Any litigations completed after the balance sheet date, wherein the court judgment confirms that the enterprise has any present obligation which has existed on the balance sheet date, thus it is necessary to adjust the expected liability related to such litigation originally recognized, or to recognize a new liability;
- （一）为购建或者生产符合资本化条件的资产而借入专门借款的，应当以专门借款当期实际发生的利息费用，减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。? (1)As for specifically borrowed loans for the acquisition and construction or production of assets eligible for capitalization, the to-be-capitalized amount of interests shall be determined in light of the actual cost incurred of the specially borrowed loan at the present period minus the income of interests earned on the unused borrowing loans as a deposit in the bank or as a temporary investment.
- （一）合并中取得的被购买方除无形资产以外的其他各项资产（不仅限于被购买方原已确认的资产），其所带来的经济利益很可能流入企业且公允价值能够可靠地计量的，应当单独予以确认并按照公允价值计量。? (1)As for the assets other than intangible assets acquired from the acquiree in a business combination (not limited to the assets which have been recognized by the acquiree), if the economic benefits brought by them are likely to flow into the enterprise and their fair values can be measured reliably, they shall be separately recognized and measured in light of their fair values.
- （一）在套期开始及以后期间，该套期预期会高度有效地抵销套期指定期间被套期风险引起的公允价值或现金流量变动；? (1)At the beginning and in subsequent periods of a hedging, this hedging expectation shall be highly effective in offsetting the changes in the fair value or cash flows caused by the hedged risk during the specified periods;
- （一）在套期开始时，企业对套期关系（即套期工具和被套期项目之间的关系）有正式指定，并准备了关于套期关系、风险管理目标和套期策略的正式书面文件。? (1)At the commencement of the hedging, the enterprise shall specify the hedging relationship formally (namely the relationship between the hedging instrument and the hedged item) and prepare a formal written document on the hedging relationship, risk management objectives and the strategies of hedging.
- （十三）企业结构变化情况，包括企业合并，对被投资单位具有重大影响、共同控制或者控制关系的长期股权投资的购买或者处置，终止经营等。? (13)A description of any changes in the composition of the enterprise such as business combination, acquisition or disposal of long-term investments for which the enterprise can exercise significant influence, has joint control or control over the investees, or termination of business operations; and
- （二） 与该企业发生大量交易而存在经济依存关系的单个客户、供应商、特许商、经销商或代理商。? (2) A single customer, supplier, franchiser, distributor or agent with whom an enterprise transacts a significant volume of business by virtue only of the resulting economic dependence; and
- （二） 与该企业发生大量交易而存在经济依存关系的单个客户、供应商、特许商、经销商或代理商。? (2) A single customer, supplier, franchiser, distributor or agent with whom an enterprise transacts a significant volume of business by virtue only of the resulting economic dependence; and
- （二） 企业清算时发生的，以企业扣除清算费用后的清算财产优先清偿。? (2) as for those occurred in the liquidation of the enterprise, they shall be paid off in priority with the liquidating property of the enterprise after subtracting the liquidating costs.
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