- 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） 首次执行日之前发生的企业合并，合并合同或协议中约定根据未来事项的发生对合并成本进行调整的，如果首次执行日预计未来事项很可能发生并对合并成本的影响金额能够可靠计量的，应当按照该影响金额调整已确认商誉的账面价值。? (2) As to the business combination occurring before the date of initial implementation, in case it is stipulated in the combination contract or agreement that the combination cost should be modulated in accordance with the occurrence of future events, and the future events expected on the date of initial implementation are likely to occur and their effects on the combination cost can be measured reliably, the carrying amount of the already recognized business reputation shall be modulated based on the affected amount.
- （二） 划分为持有至到期投资、贷款和应收款项的，应当自首次执行日起改按实际利率法，在随后的会计期间采用摊余成本计量。? (2) As to those classified as held-to-maturity investments, loans and receivables, they shall, as of the date of initial implementation, be measured at their amortized cost in the subsequent accounting periods employing the actual interest rate method.
- （二）现金流量套期，是指对现金流量变动风险进行的套期。该类现金流量变动源于与已确认资产或负债、很可能发生的预期交易有关的某类特定风险，且将影响企业的损益。? (2)A cash flow hedging refers to a hedging of the risk to changes in cash flow. Such changes in cash flow are attributable to a particular risk related to a recognized asset or liability or a highly probable forecast transaction and could affect enterprise' profit or loss.
- （二）一组具有类似风险特征的已确认资产、负债、确定承诺、很可能发生的预期交易，或境外经营净投资；? (2)A group of recognized assets, liabilities, firm commitments, highly probable forecast transactions, or net investments in overseas operations with similar risk characteristics; and
- （二）投资企业对被投资单位不具有共同控制或重大影响，并且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。? (2)A long-term equity investmentofinvestment of the investing enterprise that does not do joint control or does not have significant influences on the invested entity,andentity, and has no offer in the active market and its fair value cannot be reliably measured.
- （二）对初次发生的或不重要的交易或者事项采用新的会计政策。? (2)A new accounting policy is adopted for transactions or events which occur for the first time or are unimportant.
- （二）所得税费用（收益）与会计利润关系的说明。? (2)a statement of the relationship between the income tax expenses (incomes) and the accounting profits;
- （二）根据合同约定的定期偿付或提前还款方式收回该投资几乎所有初始本金后，将剩余部分予以出售或重分类。? (2)After almost all the initial principal of the investment has been drawn back by way of repayment at fixed intervals or repayment ahead of schedule according to the provisions of the contract, the remaining part of the investment will be sold or re-classified;
- （二）企业经营业务的性质发生重大变化后，变更财务报表项目的列报能够提供更可靠、更相关的会计信息。? (2)After great change of the nature of business operation of an enterprise, the presentation of items of post-change financial statements can be able to provide more reliable and more relevant accounting information.
- （二）加上或减去采用实际利率法将该初始确认金额与到期日金额之间的差额进行摊销形成的累计摊销额；? (2)after plus or minus the accumulative amount of amortization incurred from amortizing the balance between the initially recognized amount and the amount of the maturity date by adopting the actual interest rate method; and
- （二）转出方在金融资产转移后只保留了优先按照公允价值回购该金融资产的权利的（在转入方出售该金融资产的情况下），应当终止确认所转移的金融资产。? (2)After the transfer of a financial asset, if the transferor only retains the priority to repurchase the right of financial asset at its fair value (when the transferee sells the financial asset), it shall stop recognizing the transferred financial asset.
- （二）企业应当定期使用没有经过修正或重新组合的金融工具公开交易价格校正所采用的估值技术，并测试该估值技术的有效性。? (2)An enterprise shall regularly use the open transaction prices of the financial instruments that have never been revised or reorganized to rectify the value appraisal techniques it employs, and test the effectiveness of the said value appraisal techniques.
- （二）仅通过合同而不是所有权份额将两个或者两个以上单独的企业合并形成一个报告主体的企业合并。? (2)Any business combination in which two or more separate enterprises are brought together into a reporting entity merely by contract other than ownership shares.
- （二）资产负债表日后取得确凿证据，表明某项资产在资产负债表日发生了减值或者需要调整该项资产原先确认的减值金额。? (2)Any exact evidence obtained after the balance sheet date indicating that an asset is devalued on the balance sheet date, or that the amount of a recognized devalue for that asset needs to be adjusted;
- （二）资产负债表日后资产价格、税收政策、外汇汇率发生重大变化。? (2)Any significant change in the asset price, tax policy or foreign exchange rate occurring after the balance sheet date;
- （二）合并中取得的被购买方除或有负债以外的其他各项负债，履行有关的义务很可能导致经济利益流出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。? (2)As for the liabilities other than contingent liabilities acquired from the acquiree, if the performance of the relevant obligations are likely to result in any out-flow of economic benefits from the enterprise, and their fair values can be measured reliably, they shall be separately recognized and measured in light of their fair values.
- （二）交易发生时既不影响会计利润也不影响应纳税所得额（或可抵扣亏损）。? (2)At the time of transaction, the accounting profits will not be affected, nor will the taxable amount (or the deductible loss) be affected.
- （三） 企业应当按照《企业会计准则第8号--资产减值》的规定，在首次执行日对商誉进行减值测试，发生减值的，应当以计提减值准备后的金额确认，并调整留存收益。? (3) According to the Accounting Standards for Enterprises No. 8 - Asset Impairment, an enterprise shall have an impairment test for the business reputation on the date of initial implementation, if impaired, it shall be recognized with the amount after the impairment provision is made as well as the retained earnings shall be modulated.
- （三） 年度财务会计报告审计情况。? (3) auditing results of its annual financial report;
- （三）境外经营净投资套期，是指对境外经营净投资外汇风险进行的套期。境外经营净投资，是指企业在境外经营净资产中的权益份额。? (3)A net investment hedging in an overseas operation refers to hedging of the foreign exchange risk arising from net investment in an overseas operation. The ""net investment in an overseas operation"" refers to an enterprise' equity of rights and interests in the net assets in an overseas operation.
- （三）分担同一被套期利率风险的金融资产或金融负债组合的一部分（仅适用于利率风险公允价值组合套期）。? (3)A portion of the portfolio of financial assets or financial liabilities that share the risk of interest rate of the same hedged (only applicable to a portfolio of hedging in the fair value of interest rate risk).
- （三）扣除已发生的减值损失（仅适用于金融资产）。? (3)after deducting the impairment losses that have actually incurred (only applicable to financial assets).
- （三）购买方为进行企业合并发生的各项直接相关费用也应当计入企业合并成本。? (3)All relevant direct costs incurred to the acquirer for the business combination shall also be recorded into the cost of business combination.
- （三）其他表明企业没有能力将具有固定期限的金融资产投资持有至到期的情况。? (3)Any other circumstance showing that the enterprise concerned is not able to hold the fixed term financial asset investment until its maturity.
- （三）资产负债表日后因自然灾害导致资产发生重大损失。? (3)Any severe loss on an asset resulted from a natural disaster after the balance sheet date;
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