- 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
- 第十一条企业应当按照与重组有关的直接支出确定预计负债金额。? Article 11The enterprise shall determine the amount of estimated debts in the light of the direct expenditure pertinent to the restructuring.
- 第十一条费用应当按照下列规定确认和计量：? Article 11The expenses shall be confirmed and measured according to the provisions as follows:
- 第十一条油气勘探，是指为了识别勘探区域或探明油气储量而进行的地质调查、地球物理勘探、钻探活动以及其他相关活动。? Article 11The expression ""oil and gas exploration"" refers to the geological investigations, geophysical prospecting, drilling activities and other relevant activities carried out for the purpose of identifying the exploration region or exploring the oil and gas reserve.
- 第十一条本准则规定在财务报表中单独列报的项目，应当单独列报。? Article 11The items that are required to be presented separately according to the present Standards, they shall be separately presented.
- 第十一条提供劳务交易的结果能够可靠估计，是指同时满足下列条件：? Article 11The outcome of a transaction concerning the providing of labor services can be measured in a reliable way, means that the following conditions shall be met simultaneously:
- 第十一条企业自创商誉以及内部产生的品牌、报刊名等，不应确认为无形资产。? Article 11The self-created business reputation of an enterprise, or its internally made brand, newspaper or magazine name shall not be confirmed as intangible assets.
- 第十一条持有至到期投资，是指到期日固定、回收金额固定或可确定，且企业有明确意图和能力持有至到期的非衍生金融资产。下列非衍生金融资产不应当划分为持有至到期投资：? Article 11The term ""held-to-maturity investment"" refers to a non-derivative financial asset with a fixed date of maturity, a fixed or determinable amount of repo price and which the enterprise holds for a definite purpose or the enterprise is able to hold until its maturity. The following non-derivative financial assets shall not be classified as investments held to their maturity:
- 第十一条企业在判断金融资产转移是否满足本准则规定的金融资产终止确认条件时，应当注重金融资产转移的实质。? Article 11To judge whether the transfer of a financial asset can satisfy the conditions as prescribed in these Standards for stopping the recognition of a financial asset, the enterprise shall pay more attention to the essential of the transfer of the financial asset.
- 第十一条将债务转为资本的，债权人应当将享有股份的公允价值确认为对债务人的投资，重组债权的账面余额与股份的公允价值之间的差额，比照本准则第九条的规定处理。? Article 11When a debt is converted into capital, the creditor shall recognize the fair value of the shares to which it becomes entitled as investment to the debtor and shall handle the difference between the book balance of the debt to be restructured and the fair value of the shares in accordance with Article 9 of these Standards.
- 第十一条预计资产未来现金流量时，企业管理层应当在合理和有依据的基础上对资产剩余使用寿命内整个经济状况进行最佳估计。? Article 11When making an estimate of the future cash flow of an asset, the managers of the enterprise shall make a best estimate of the entire economic status of the asset in its remaining service life in a reasonable and well-grounded manner.
- 第十一条符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3个月的，应当暂停借款费用的资本化。? Article 11Where the acquisition and construction or production of a qualified asset is interrupted abnormally and the interruption period lasts for more than 3 months, the capitalization of the borrowing costs shall be suspended.
- 第十二条 会计核算应当按照规定的会计处理方法进行，会计指标应当口径一致、相互可比。 Article 12 Accounting records and financial reports shall be prepared according to stipulated accounting methods, and accounting data shall be comparable and convenient to be analyzed.
- 第十二条 企业只有在提供确凿证据的情况下，才能披露关联方交易是公平交易。? Article 12 No enterprise may disclose an affiliated party transaction as a fair transaction unless it provides exact proofs.
- 第十二条 企业只有在提供确凿证据的情况下，才能披露关联方交易是公平交易。? Article 12 No enterprise may disclose an affiliated party transaction as a fair transaction unless it provides exact proofs.
- 第十二条 企业应当按照《企业会计准则第18号--所得税》的规定，在首次执行日对资产、负债的账面价值与计税基础不同形成的暂时性差异的所得税影响进行追溯调整，并将影响金额调整留存收益。? Article 12 On the date of initial implementation, in accordance with the provisions of the Accounting Standards for Enterprises No. 18 - Income Tax, an enterprise shall make a retroactive modulation to the effect of the temporary difference between the carrying amount of an asset or liability and its tax base on income tax, and shall modulate the retained earnings based on the affected amount.
- 第十二条 准予注册的申请人，由注册会计师协会发给国务院财政部门统一制定的注册会计师证书。 Article 12 The applicants who are permitted to register shall be granted by the institute of certified public accountants an unified certificate for certified public accountants issued by the financial department of the State Council.
- 第十二条 投资者的财务管理职责主要包括：? Article 12 The financial management duties of an investor mainly involve:
- 第十二条 投资活动，是指企业长期资产的购建和不包括在现金等价物范围的投资及其处置活动。? Article 12 The term ""investing activities"" refers to those activities of an enterprise, such as the purchase and construction of long-term assets and the investments and disposal activity that are not considered to be cash equivalents
- 第十二条 各单位按照国家统一的会计制度的规定设置会计科目和会计帐簿 。 Article 12. ? Units may set up their own accounting departments and accounts books in accordance with the provisions of the accounting system.
- 第十二条企业确定提供劳务交易的完工进度，可以选用下列方法：? Article 12An enterprise may adopt the following methods to ascertain the schedule of completion under the transaction concerning the providing of labor services:
- 第十二条企业应当采用追溯重述法更正重要的前期差错，但确定前期差错累积影响数不切实可行的除外。? Article 12An enterprise shall adopt the retrospective restatement method to correct any important errors of prior period, however, unless it is impractical to recognize the amount of cumulative effects of the prior period error.
- 第十二条企业应当在资产负债表日对预计负债的账面价值进行复核。? Article 12An enterprise shall check the book value of the estimated debts on the balance sheet date.
- 第十二条 投资者投入生物资产的成本，应当按照投资合同或协议约定的价值确定，但合同或协议约定价值不公允的除外。? Article 12An investor shall ascertained the cost of a biological asset in accordance with the value as stipulated in the investment contract or agreement, unless the unfair value is stipulated in the contract or agreement.
- 第十二条完成等待期内的服务或达到规定业绩条件以后才可行权的以现金结算的股份支付，在等待期内的每个资产负债表日，应当以对可行权情况的最佳估计为基础，按照企业承担负债的公允价值金额，将当期取得的服务计入成本或费用和相应的负债。? Article 12As to a cash-settled share-based payment, if the right may not be exercised until the vesting period comes to an end or until the specified performance conditions are met, on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the information about the exercisable right, be included in the relevant costs or expenses and the corresponding liabilities at the fair value of the liability undertaken by the enterprise.
- 第十二条对于与金融资产或金融负债现金流量或公允价值的一部分相关的风险，其套期有效性可以计量的，企业可以就该风险将金融资产或金融负债指定为被套期项目。? Article 12For a portion of the risk relating to the cash flow or fair value of a financial liabilities or financial asset, if the effectiveness of hedging may be measured, the enterprise may, based on the risk, designate financial asset or financial liability as a hedged item.
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