- 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
- 第二十一条公允价值套期满足运用套期会计方法条件的，应当按照下列规定处理：? Article 21If a fair value hedging satisfies the conditions for adopting the hedging accounting method, it shall be dealt with according to the following provisions:
- 第二十一条企业因卖出一项看跌期权和购入一项看涨期权（即上下期权）使所转移金融资产不满足终止确认条件，且按照公允价值计量该金融资产的，应当在转移日仍按照公允价值确认所转移金融资产；同时，按照下列规定计量继续涉入形成的负债：? Article 21If an enterprise fails to satisfy the conditions to stop the recognition for transferred financial asset due to it sells a put option and purchases a call option (namely up-and-down options) and it measures the financial asset according to its fair value, it shall, on the date of transfer, still recognize the transferred financial asset according to its fair value. At the same time, it shall measure the liability formed by its continuous involvement in accordance with the following provisions:
- 第二十一条资产负债表中的负债类至少应当单独列示反映下列信息的项目：? Article 21The category of liabilities in the balance sheets shall at least separately present items reflecting the following information:
- 第二十一条企业当期所得税和递延所得税应当作为所得税费用或收益计入当期损益，但不包括下列情况产生的所得税：? Article 21The income taxes of the current period and deferred income tax of an enterprise shall be treated as income tax expenses or incomes, and shall be recorded into the current profits and losses, excluding the income taxes incurred under the following circumstances:
- 第二十一条再保险接受人应当在收到分保业务账单时，将账单标明的扣存本期分保保证金确认为存出分保保证金；同时，按照账单标明的返还上期扣存分保保证金转销相关存出分保保证金。? Article 21The reinsurance acceptor shall, when receiving a reinsurance bill, shall recognize the reinsurance guarantee to be deposited in the current period as stated in the bill as the deposited-out reinsurance guarantee. Meanwhile, it shall write off the relevant deposited reinsurance guarantee in light of the refund of the deposit-out reinsurance guarantee of the previous period as stated in the bill.
- 第二十一条企业确定合同完工进度可以选用下列方法：? Article 21The schedule of a contracted project may be ascertained by employing the methods as follows:
- 第二十一条企业对某一资产组进行减值测试，应当先认定所有与该资产组相关的总部资产，再根据相关总部资产能否按照合理和一致的基础分摊至该资产组分别下列情况处理。? Article 21When an enterprise conducts an impairment test on a certain asset group, it shall first determine all the assets of the headquarter which are related to the asset group, then treat it according to the following circumstances respectively by taking into consideration whether the assets of the headquarter can be apportioned to this asset group on a reasonable and consistent basis:
- 第二十一条固定资产满足下列条件之一的，应当予以终止确认：? Article 21Where a fixed asset meets either of the conditions as follows, the recognition of it as a fixed asset shall be terminated:
- 第二十二条 企业应当根据风险与收益均衡等原则和经营需要，确定合理的资产结构，并实施资产结构动态管理。? Article 22 An enterprise shall determine a reasonable assets structure and conduct a dynamic management on the assets structure according to the principles of equilibrating risks and proceeds and the operational requirements.
- 第二十二条 资产是企业拥有或者控制的能以货币计量的经济资源，包括各种财产、债权和其他权利。 Article 22 Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, claims, and other rights.
- 第二十二条 注册会计师不得有下列行为： Article 22 Certified public accountants shall not commit any of the following acts:
- 第二十二条 会计机构、会计人员的主要职责是： Article 22. ? The main duties of the accounting body and accounting personnel are:
- 第二十二条企业持有待售的固定资产，应当对其预计净残值进行调整。? Article 22An enterprise shall adjust its expected net salvage value of the fixed assets it holds for sale.
- 第二十二条企业应当对因继续涉入所转移金融资产形成的有关资产确认相关收入，对继续涉入形成的有关负债确认相关费用。? Article 22An enterprise shall recognize the relevant assets formed by its continuous involvement in the transferred financial assets as the relevant incomes and shall recognize the relevant liabilities formed by its continuous involvement therein as the relevant expenses.
- 第二十二条保险人应当在资产负债表中单独列示与再保险合同有关的下列项目：? Article 22An insurer shall, in its balance sheets, separately present the following items related to the reinsurance contract:
- 第二十二条企业出售无形资产，应当将取得的价款与该无形资产账面价值的差额计入当期损益。? Article 22The balances of the price acquired and the carrying value of intangible assets shall be recorded into the profit or loss for the current period, where an enterprise sells intangible assets.
- 第二十二条资产负债表中的负债类至少应当包括流动负债、非流动负债和负债的合计项目。? Article 22The category of liabilities in the balance sheets shall at least include the aggregate item of current liabilities, non-current liabilities and liabilities.
- 第二十二条地震设备、建造设备、车辆、修理车间、仓库、供应站、通讯设备、办公设施等辅助设备及设施，应当按照《企业会计准则第4号--固定资产》处理。? Article 22The earthquake equipment, construction equipment, vehicles, maintenance workshops, warehouses, supply stations, communication equipment, office facilities and other auxiliary equipment and facilities shall be treated in accordance with the Accounting Standard for Enterprises No. 4 - Fixed Assets.
- 第二十二条与直接计入所有者权益的交易或者事项相关的当期所得税和递延所得税，应当计入所有者权益。? Article 22The income taxes of the current period and deferred income tax related to the transactions or events directly recorded in the owner's rights and interests shall be recorded into the owner's rights and interests.
- 第二十二条对于经营租赁的租金，承租人应当在租赁期内各个期间按照直线法计入相关资产成本或当期损益；其他方法更为系统合理的，也可以采用其他方法。? Article 22The rents from operating leases shall be recorded by the lessee in the relevant asset costs or the profits and losses of the current period by using the straight-line method over each period of the lease term, unless there are other more reasonable methods.
- 第二十二条采用累计实际发生的合同成本占合同预计总成本的比例确定合同完工进度的，累计实际发生的合同成本不包括下列内容：? Article 22When the schedule of the project is ascertained on the basis of the proportion of accumulative actual contract costs incurred against the expected total contract costs, the items as follows are excluded from the actual contract costs incurred:
- 第二十二条嵌入衍生工具相关的混合工具没有指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债，且同时满足下列条件的，该嵌入衍生工具应当从混合工具中分拆，作为单独存在的衍生工具处理：? Article 22Where a mixed instrument related to an embedded derivative instrument fails to be designated as a financial asset or financial liability measured at its fair value and of which the variation is included in the current profits and losses, and it can simultaneously meet the following conditions, the embedded derivative instrument shall be separated from the mixed instrument and treated as an independent derivative instrument:
- 第二十二条 有确凿证据表明生物资产的公允价值能够持续可靠取得的，应当对生物资产采用公允价值计量。? Article 22Where any well-established evidence indicates that the fair value of a biological asset can be obtained in a reliable and continuous way, the biological asset shall be measured at the fair value.
- 第二十二条资产组或者资产组组合的可收回金额低于其账面价值的（总部资产和商誉分摊至某资产组或者资产组组合的，该资产组或者资产组组合的账面价值应当包括相关总部资产和商誉的分摊额），应当确认相应的减值损失。? Article 22Where the recoverable amount of an asset group or a combination of asset groups is lower than its carrying value (where the headquarter' assets and business reputation are apportioned to a certain asset group or a combination of asset groups, the carrying value of the asset group or the combination of asset groups shall include the amount of the relevant assets of the headquarter and business reputation that have been apportioned to), it shall be recognized as the corresponding impairment loss.
- 第二十二条对于金融资产或金融负债组合一部分的利率风险公允价值套期，为符合本准则第二十一条（二）的要求，企业对被套期项目形成的利得或损失可按下列方法处理：? Article 22With regard to a fair value hedging for the interest rate risk of a portfolio of financial assets or financial liabilities, for satisfying the requirements of Article 21 (2) of these Standards, the enterprise may deal with the gain or loss formed by the hedged item according to the following methods:
最后更新
