- 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
- 第十四条被购买方可辨认净资产公允价值，是指合并中取得的被购买方可辨认资产的公允价值减去负债及或有负债公允价值后的余额。? Article 14The"" fair value of the identifiable net assets of the acquiree"" refers to the balance of the fair value of the identifiable assets acquired from the acquiree in a business combination minus the fair value of the liabilities and contingent liabilities.
- 第十四条在成本模式下，应当将房地产转换前的账面价值作为转换后的入账价值。? Article 14Under the cost pattern, the book value of the real estate prior to the conversion shall be entry value after conversion.
- 第十四条企业在处置境外经营时，应当将资产负债表中所有者权益项目下列示的、与该境外经营相关的外币财务报表折算差额，自所有者权益项目转入处置当期损益；? Article 14When disposing an overseas business, an enterprise shall shift the balance, which is presented under the items of the owner's equities in the balance sheet and arises from the translation of foreign currency financial statements related to this oversea business, into the disposal profits and losses of the current period.
- 第十四条购建或者生产的符合资本化条件的资产的各部分分别完工，且每部分在其他部分继续建造过程中可供使用或者可对外销售，且为使该部分资产达到预定可使用或可销售状态所必要的购建或者生产活动实质上已经完成的，应当停止与该部分资产相关的借款费用的资本化。? Article 14Where each part of a qualified asset under acquisition and construction or production is completed separately and is ready for use or sale during the continuing construction of other parts, and if the acquisition and construction or production activities which are necessary to prepare this part of the asset for the intended use or sale have already been completed substantially, the capitalization of the borrowing costs in relation to this part of asset shall be ceased.
- 第十四条企业对与子公司、联营企业及合营企业投资相关的可抵扣暂时性差异，同时满足下列条件的，应当确认相应的递延所得税资产：? Article 14Where the deductible temporary difference related to the investments of the subsidiary companies, associated enterprises and joint enterprises can meet the following requirements simultaneously, the enterprise shall recognize the corresponding deferred income tax assets:
- 第十四条预计资产的未来现金流量涉及外币的，应当以该资产所产生的未来现金流量的结算货币为基础，按照该货币适用的折现率计算资产的现值；? Article 14Where the expected future cash flow of an asset involves any foreign currency, the current value of the asset shall, on the basis of the settlement currency of the future cash flow to be generated by the asset, be calculated with a discount rate applicable to this currency.
- 第十五条 会计记录和会计报表应当清晰明了，便于理解和利用。 Article 15 Accounting records and financial statements shall be prepared in a clear, concise manner to facilitate understanding, examination and use.
- 第十五条 对于在首次执行日指定为以公允价值计量且其变动计入当期损益的金融负债，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。? Article 15 As to a financial liability which on the date of first implementation is designated to be measured at its fair value and of which the alterations are charged to the profits and losses in the current period, it shall be measured at its fair value on the date of initial implementation as well as the retained earnings shall be modulated based on its carrying amount and fair value.
- 第十五条 筹资活动产生的现金流量至少应当单独列示反映下列信息的项目：? Article 15 At least, the items reflecting the following information for the cash flows arising from financing activities shall be presented separately:
- 第十五条 注册会计师可以承办会计咨询、会计服务业务。 Article 15 Certified public accountants may undertake accounting consultancy and accounting services.
- 第十五条 企业依法以吸收直接投资、发行股份等方式筹集权益资金的，应当拟订筹资方案，确定筹资规模，履行内部决策程序和必要的报批手续，控制筹资成本。? Article 15 In case an enterprise raises funds through absorbing direct investment or issuing shares, etc. under law, it shall draw out a fund-raising scheme, decide the fund-raising scale, fulfill the internal decision-making procedure and necessary formalities of reporting for examination and approval and control the cost of fund-raising.
- 第十五条 会计凭证、会计帐簿、会计报表和其他会计资料，应当按照国家 有关规定建立档案，妥善保管。会计档案的保管期限和销毁办法，由国务院财政部 门会同有关部门制定。 Article 15. ? Vouchers, accounts books, reports and other accounting data should be filed and well kept in accordance with the related rules of the State. The time limits for the keeping of accounting files and the methods of their destruction will be decided by the financial department of the State Council jointly with the departments concerned.
- 第十五条债权人应当在附注中披露与债务重组有关的下列信息：? Article 15A creditor shall, in its notes, disclose the information concerning debt restructuring as follows:
- 第十五条企业应当根据固定资产的性质和使用情况，合理确定固定资产的使用寿命和预计净残值。? Article 15An enterprise shall, in accordance with the nature and use of a fixed asset, reasonably ascertain its useful life and expected net salvage value.
- 第十五条企业应当在附注中披露股份支付交易对当期财务状况和经营成果的影响，至少包括下列信息：? Article 15An enterprise shall, in its notes, disclose the effects of the share-based payment transactions on the current financial status and operating outcomes, which shall at least include the information as follows:
- 第十五条企业应当在附注中披露与借款费用有关的下列信息：? Article 15An enterprise shall, in its notes, disclose the following information related to the borrowing costs:
- 第十五条企业应当在附注中披露与会计政策变更有关的下列信息：? Article 15An enterprise shall, in its notes, disclose the following information related to the changes in accounting polices:
- 第十五条企业对于能够结转以后年度的可抵扣亏损和税款抵减，应当以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限，确认相应的递延所得税资产。? Article 15As for any deductible loss or tax deduction that can be carried forward to the next year, the corresponding deferred income tax assets shall be determined to the extent that the amount of future taxable income to be offset by the deductible loss or tax deduction to be likely obtained.
- 第十五条企业仍保留与所转移金融资产所有权上几乎所有的风险和报酬的，应当继续确认所转移金融资产整体，并将收到的对价确认为一项金融负债。? Article 15If an enterprise still retains nearly all of the risks and rewards related to the ownership of the transferred financial asset, it shall continue to recognize the entire financial asset to be transferred and shall recognize the consideration it receives as a financial liability.
- 第十五条在涉及未决诉讼、未决仲裁的情况下，按照本准则第十四条披露全部或部分信息预期对企业造成重大不利影响的，企业无须披露这些信息，但应当披露该未决诉讼、未决仲裁的性质，以及没有披露这些信息的事实和原因。? Article 15In the case of a pending litigation or arbitration, if the disclosure of some or all information in accordance with the provisions as prescribed in Article 14 of these Standards can be expected to produce great unfavorable impact upon the enterprise, the enterprise shall not need to disclose the information, but shall disclose the nature of the pending litigation or arbitration as well as the truth and reasons for the failure to disclose the information.
- 第十五条分保费收入同时满足下列条件的，才能予以确认：? Article 15No reinsurance premium income may be recognized unless it can simultaneously satisfy the following conditions:
- 第十五条资产负债表反映企业年金基金在某一特定日期的财务状况，应当按照资产、负债和净资产分类列示。? Article 15The balance sheet shall reflect the financial status of the enterprise annuity fund on a specific date. It shall be presented and sorted by the assets, liabilities and net assets.
- 第十五条非货币性资产交换、债务重组、政府补助和企业合并取得的无形资产的成本，应当分别按照《企业会计准则第7号--非货币性资产交换》、《企业会计准则第12号--债务重组》、《企业会计准则第16号--政府补助》和《企业会计准则第20号--企业合并》确定。? Article 15The costs of intangible assets acquired from non-monetary assets transaction, debt recombination, government subsides, and merger of enterprises shall be determined respectively according to the Accounting Standard for Business Enterprises No. 7 -Exchange of non-monetary assets, Accounting Standard for Business Enterprises No. 12 - Debt Restructurings, Accounting Standard for Business Enterprises No. 16 - Government Grants and Accounting Standard for Business Enterprises No. 20 -Business Combinations.
- 第十五条直接费用在发生时直接计入合同成本，间接费用在资产负债表日按照系统、合理的方法分摊计入合同成本。? Article 15The direct costs shall be directly included as part of the contract costs when they are incurred. The indirect costs shall be allocated to the contract costs in light of a systematic and reasonable method on the date of the balance sheet.
- 第十五条按照本准则规定的成本法核算的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资，其减值应当按照《企业会计准则第22号--金融工具确认和计量》处理；其他按照本准则核算的长期股权投资，其减值应当按照《企业会计准则第8号--资产减值》处理。? Article 15The impairment of a long-term equity investment which is measured by employing the cost method as prescribed in these Standards, for which there is no offer in the active market and of which the fair value cannot be reliably measured, its impairment shall be disposed in accordance with the Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments. The impairment of any other long-term equity investment measured in accordance with these Standards shall be disposed in accordance with the Accounting Standards for Enterprises No. 8 - Asset Impairment.
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