中国财务会计法律法规中英数据库
第二条非货币性资产交换，是指交易双方主要以存货、固定资产、无形资产和长期股权投资等非货币性资产进行的交换。该交换不涉及或只涉及少量的货币性资产（即补价）。? Article 2The non-monetary assets transaction is an exchange of non-monetary assets between transacting parties, mainly including the transactions of inventories, fixed assets, intangible assets and long-term equity investments. This kind of exchange involves little or no monetary assets (namely, monetary assets are referred to as a ""boot"").第二条或有事项，是指过去的交易或者事项形成的，其结果须由某些未来事项的发生或不发生才能决定的不确定事项。? Article 2The term "" Contingencies"" refers to the conditions that formed by past transactions or events, and the outcome of which will be confirmed only by the occurrence or non-occurrence of future events.第二条职工薪酬，是指企业为获得职工提供的服务而给予各种形式的报酬以及其他相关支出。职工薪酬包括：? Article 2The term "" employee compensation "" refers to all kinds of payments and other relevant expenditures given by enterprises in exchange of the services offered by the employees. The employee compensation shall include:第二条套期保值（以下简称套期），是指企业为规避外汇风险、利率风险、商品价格风险、股票价格风险、信用风险等，指定一项或一项以上套期工具，使套期工具的公允价值或现金流量变动，预期抵销被套期项目全部或部分公允价值或现金流量变动。? Article 2The term "" hedging"" refers to one or more hedging instruments which are designated by an enterprise for avoiding the risks of foreign exchange, interest rate, commodity price, stock price, credit and etc., and which is expected to make the changes in fair value or cash flow of hedging instrument(s) to offset all or part of the changes in the fair value or cash flow of the hedged item.第二条借款费用，是指企业因借款而发生的利息及其他相关成本。? Article 2The term ""borrowing costs"" refers to the interest and other relevant costs, which are incurred by an enterprise in the borrowing of loans.第二条企业合并，是指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交易或事项。? Article 2The term ""business combinations"" refers to a transaction or event bringing together two or more separate enterprises into one reporting entity.第二条建造合同，是指为建造一项或数项在设计、技术、功能、最终用途等方面密切相关的资产而订立的合同。? Article 2The term ""construction contract"" means the contract signed for the construction of an asset or several assets that are closely interrelated in the matter of their design, technology and function or their ultimate purpose or use.第二条债务重组，是指在债务人发生财务困难的情况下，债权人按照其与债务人达成的协议或者法院的裁定作出让步的事项。? Article 2The term ""debt restructuring"" refers to an event in which the terms of a debt are given in as a result of a mutual agreement between a debtor and a creditor or a judgment of a court when the debtor gets into a financial problem.第二条企业年金基金，是指根据依法制定的企业年金计划筹集的资金及其投资运营收益形成的企业补充养老保险基金。? Article 2The term ""enterprise annuity fund"" refers to fund raised by an enterprise in the light of the enterprise annuity plan and the supplementary endowment insurance fund raised by its operating income of investment.第二条资产负债表日后事项，是指资产负债表日至财务报表批准报出日之间发生的有利或不利事项。? Article 2The term ""event after the balance sheet date"" refers to an event, either favorable or unfavorable, that occurs between the balance sheet date and the date when the financial statements are authorized for issuance.第二条金融工具，是指形成一个企业的金融资产，并形成其他单位的金融负债或权益工具的合同。? Article 2The term ""financial instruments"" refers to the contracts under which the financial assets of an enterprise are formed and the financial liability or right instruments of any other entity are formed.第二条资产减值，是指资产的可收回金额低于其账面价值。? Article 2The term ""impairment of assets"" refers to that the recoverable amount of assets is lower than its carrying value.第二条投资性房地产，是指为赚取租金或资本增值，或两者兼有而持有的房地产。? Article 2The term ""investment real estates"" refers to the real estates held for generating rent and/or capital appreciation.第二条租赁，是指在约定的期间内，出租人将资产使用权让与承租人，以获取租金的协议。? Article 2The term ""lease"" refers to an agreement under which the lessor conveys to the lessee in return for rent the right to use an asset for an agreed period of time.第二条再保险合同，是指一个保险人（再保险分出人）分出一定的保费给另一个保险人（再保险接受人），再保险接受人对再保险分出人由原保险合同所引起的赔付成本及其他相关费用进行补偿的保险合同。? Article 2The term ""reinsurance contract"" refers to an insurance contract under which the insurer (reinsurance cedant) cedes a certain portion of a premium to another insurer (reinsurance acceptor) and the reinsurance acceptor makes compensation to the cedant for the compensation cost and other relevant expenses arising from the original insurance contract.第二条收入，是指企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入。? Article 2The term ""revenue"" refers to the gross inflow of economic benefits formed during the course of the ordinary activities of an enterprise, which may increase the owner's equities and is irrelevant to the invested capital of the owner.第二条股份支付，是指企业为获取职工和其他方提供服务而授予权益工具或者承担以权益工具为基础确定的负债的交易。? Article 2The term ""share-based payment"" refers to a transaction in which an enterprise grants equity instruments or undertakes equity-instrument-based liabilities in return for services from employee or other parties.第二条金融资产转移，是指企业（转出方）将金融资产让与或交付给该金融资产发行方以外的另一方（转入方）。? Article 2The term ""transfer of a financial asset"" refers to an enterprise's (the transferor's) transferring or delivering a financial asset to a party other than the issuer of the financial asset (the transferee).第三条 会计师事务所是依法设立并承办注册会计师业务的机构。 Article 3 A public accounting firm is an organization which is established according to law and undertakes to provide professional services of certified public accountants.第三条 制定企业会计制度应当遵循本准则。 Article 3 Accounting systems of enterprises shall be formulated in compliance with these Criteria.第三条 首次执行企业会计准则后发生的会计政策变更，适用《企业会计准则第28号--会计政策、会计估计变更和差错更正》。? Article 3 The Accounting Standards for Enterprises No. 28 - Changes in Accounting Policies and Estimates? and Corrections of Errors shall apply to the alteration of accounting policies occurring after initially carrying out accounting standards for enterprises.第三条 合并现金流量表的编制和列报，适用《企业会计准则第33号--合并财务报表》。? Article 3 The Accounting Standards for Enterprises No. 33 - Consolidated Financial Statements shall be applicable to the preparation and presentation of consolidated cash flow statements.第三条 国有及国有控股企业（以下简称企业）应当确定内部财务管理体制，建立健全财务管理制度，控制财务风险。? Article 3 The state-owned enterprises and state holding enterprises (hereinafter referred to as enterprises) shall determine their internal financial management systems, set up and perfect their financial management systems and control their financial risks.第三条 一方控制、共同控制另一方或对另一方施加重大影响，以及两方或两方以上同受一方控制、共同控制或重大影响的，构成关联方。? Article 3 When a party controls, jointly controls or exercises significant influence over another party, or when two or more parties are under the control, joint control or significant influence of the same party, the affiliated party relationships are constituted.第三条 一方控制、共同控制另一方或对另一方施加重大影响，以及两方或两方以上同受一方控制、共同控制或重大影响的，构成关联方。? Article 3 When a party controls, jointly controls or exercises significant influence over another party, or when two or more parties are under the control, joint control or significant influence of the same party, the affiliated party relationships are constituted.
