- 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
- （三）合并中取得的被购买方或有负债，其公允价值能够可靠地计量的，应当单独确认为负债并按照公允价值计量。? (3)As for the contingent liabilities of the acquiree obtained in a combination, if their fair values can be measured reliably, they shall separately recognized as liabilities and shall be measured in light of their fair values.
- （三）因职工调入企业而发生的个人账户转入金额，增加净资产。? (3)As the transfer-in amount of an individual account incurred due to an employee's transfer into the enterprise, the net assets shall be increased; and
- （三）采用公允价值模式的，公允价值的确定依据和方法，以及公允价值变动对损益的影响。? (3)As to the investment real estate measured through the fair value pattern, its basis and pattern for the recognition of the fair value, and the relevant effects of changes of the fair value on the profits and losses;
- （三）资产使用寿命结束时，处置资产所收到或者支付的净现金流量。该现金流量应当是在公平交易中，熟悉情况的交易双方自愿进行交易时，企业预期可从资产的处置中获取或者支付的、减去预计处置费用后的金额。? (3)At the end of the service life of an asset, the net cash flow received or paid for the disposal of the asset. The cash flow shall be, during the process of fair transaction between parties that are familiar with the situation on their own free will, the amount expected to obtain from or pay for the disposal of the asset minus the expected disposal expenses.
- （四） 实施企业财务评价，监测企业财务运行状况。? (4) assessing enterprise finance, monitoring the operation status of enterprise finance;
- （四） 企业重组涉及的资产评估及处置情况。? (4) assets assessment and disposal involved in restructuring the enterprise; and
- （四）以上三种方式的组合等。? (4)A combination of the three aforesaid manners .
- （四）企业撤销了对套期关系的指定。? (4)An enterprise revokes the designation of the hedging relationship.
- （四）有证据表明资产已经陈旧过时或者其实体已经损坏。? (4)Any evidence shows that the assets have become obsolete or have been damaged substantially;
- （四）资产负债表日后发现了财务报表舞弊或差错。? (4)Any fraud or error that is found in the financial statements after the balance sheet date.
- （四）其他表明企业没有明确意图将该金融资产持有至到期的情况。? (4)Any other circumstance which shows that the enterprise concerned does not have the clear intention to hold the financial assets until its maturity.
- （四）可能使投资价值受到重大影响的其他事项。? (4)Any other item that is likely to cause important influence on the investment value.
- （四）因职工调离企业而发生的个人账户转出金额，减少净资产。? (4)As the transfer-out amount of an individual account incurred due to an employee's transfer out of the enterprise, the net assets shall be reduced.
- （五）企业应当持续地对套期有效性进行评价，并确保该套期在套期关系被指定的会计期间内高度有效。? (5)An enterprise shall continuously evaluate the effectiveness of hedging and ensure that this hedging is highly effective in accounting period in which the hedging relationship is specified.
- （五）未确认递延所得税负债的，与对子公司、联营企业及合营企业投资相关的暂时性差异金额。? (5)as for any deferred income tax liabilities which have not been recognized, the amounts of temporary differences related to the investments of the subsidiary companies, associated enterprises and joint enterprise.
- （六）企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期，如资产所创造的净现金流量或者实现的营业利润（或者亏损）远远低于（或者高于）预计金额等。? (6)Any evidence in the internal report of the enterprise shows that the economic performance of the assets have been or will be lower than the expected performance, for example, the net cash flow created by assets or the operating profit (or loss) realized is lower (higher) than the excepted amount, etc.; and
- （六）资产负债表日后发生巨额亏损。? (6)Any significant loss occurring after the balance sheet date;
- （七） 代理。? (7) Agency;
- （七） 代理。? (7) Agency;
- （七）其他需要办理会计手续、进行会计核算的事项。 (7) Any other matters necessary for going through accounting procedures and business accounting.
- （七）被合并方采用的会计政策与合并方不一致所作调整情况的说明。? (7)an explanation on the adjustment made because the accounting policy adopted by the combined party is different from that adopted by the combining party; and
- （七）债务人经营所处的技术、市场、经济或法律环境等发生重大不利变化，使权益工具投资人可能无法收回投资成本；? (7)Any seriously disadvantageous change has occurred to technical, market, economic or legal environment, etc. wherein the debtor operates its business, which makes the investor of an equity instrument unable to take back its investment;
- （八）资产负债表日后发生企业合并或处置子公司。? (8)Any enterprise combination or disposal of subsidiary after the balance sheet date;
- 1． 当期存货及经营性应收和应付项目的变动；? (a) The changes of inventory of current period and the changes of items of operating receivables and payables. ;
- 1．该项交易不是企业合并；? (a) The transaction is not business combination;
最后更新
