- 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
- 第十条参与合并的各方在合并前后不受同一方或相同的多方最终控制的，为非同一控制下的企业合并。? Article 10A business combination not under the same control is a business combination in which the combining enterprises are not ultimately controlled by the same party or the same parties both before and after the business combination.
- 第十条以现金结算的股份支付，应当按照企业承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。? Article 10A cash-settled share-based payment shall be measured in accordance with the fair value of liability calculated and confirmed based on the shares or other equity instruments undertaken by an enterprise. .
- 第十条再保险分出人应当在原保险合同提前解除的当期，按照相关再保险合同的约定，计算确定分出保费、摊回分保费用的调整金额，计入当期损益；同时，转销相关应收分保准备金余额。? Article 10A cedant shall, in the current period of the canceling of an original insurance contract ahead of schedule, calculate and determine the amount of adjustment to the ceded premium or the recovered reinsurance expenses according to the provisions of the relevant reinsurance contract, and record it into the profits and losses of the current period. Meanwhile, it shall write off the amount of the relevant reinsurance reserves receivable.
- 第十条索赔款，是指因客户或第三方的原因造成的、向客户或第三方收取的、用以补偿不包括在合同造价中成本的款项。? Article 10A claim for compensation is an amount that is not included in the contract price and which the contractor seeks to charge from the customer or a third party as a compensation for costs that caused by the customer or a third party.
- 第十条投资企业取得长期股权投资后，应当按照应享有或应分担的被投资单位实现的净损益的份额，确认投资损益并调整长期股权投资的账面价值。? Article 10After an investing enterprise obtains a long-term equity investment, it shall, in accordance with the attributable share of the net profits or losses of the invested entity, recognize the investment profits or losses and adjust the book value of the long-term equity investment.
- 第十条企业至少应当按年编制财务报表。年度财务报表涵盖的期间短于一年的，应当披露年度财务报表的涵盖期间，以及短于一年的原因。? Article 10An enterprise shall at least prepare financial statements on a yearly basis. If the period covered by the annual financial statements is less than one year, the period covered by the annual financial statements and the reasons for being less than one year shall be disclosed.
- 第十条企业应当在附注中披露与非货币性资产交换有关的下列信息：? Article 10An enterprise shall disclose the following information relating to non-monetary transactions in the annotation:
- 第十条企业应当将当期和以前期间应交未交的所得税确认为负债，将已支付的所得税超过应支付的部分确认为资产。? Article 10An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability, and shall recognize the part of the income tax already paid minus the payable amount as an asset.
- 第十条外币交易应当在初始确认时，采用交易发生日的即期汇率将外币金额折算为记账本位币金额；也可以采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算。? Article 10At the time of initial recognition of a foreign currency transaction, the amount in the foreign currency shall be translated into the amount in the functional currency at the spot exchange rate of the transaction date, or at an exchange rate which is determined through a systematic and reasonable method and is approximate to the spot exchange rate of the transaction date.
- 第十条除本准则第二十一条和第二十二条的规定外，只有符合下列条件之一的金融资产或金融负债，才可以在初始确认时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：? Article 10Besides the provisions of Article 21 and 22 of the present Standards, only the financial assets or financial liabilities meeting any of the following requirements can be designated, when they are initially recognized, as financial assets or financial liabilities as measured at its fair value and of which the variation is included in the current profits and losses:
- 第十条在同一会计年度内，以前中期财务报告中报告的某项估计金额在最后一个中期发生了重大变更、企业又不单独编制该中期财务报告的，应当在年度财务报告的附注中披露该项估计变更的内容、原因及其影响金额。? Article 10During the same fiscal year, if an estimate amount reported in an prior interim financial report is changed significantly during the final interim period but a separate financial report is not published for that final interim period by enterprise, the details, reasons, and effect amount of that alteration of estimate should be disclosed in the notes of the annual financial statements. .
- 第十条企业取得的已作为无形资产确认的正在进行中的研究开发项目，在取得后发生的支出应当按照本准则第七条至第九条的规定处理。? Article 10For an on-going research and development project which is obtained by an enterprise and has been confirmed as intangible assets, the post-obtainment expenditures shall be treated in accordance with Articles 7 to 9 of these Standards.
- 第十条专门借款发生的辅助费用，在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之前发生的，应当在发生时根据其发生额予以资本化，计入符合资本化条件的资产的成本；? Article 10For the ancillary expense incurred to a specifically borrowed loan, those incurred before a qualified asset under acquisition, construction or production is ready for the intended use or sale shall be capitalized at the incurred amount when they are incurred, and shall be recorded into the costs of the asset eligible for capitalization;
- 第十条企业承担的重组义务满足本准则第四条规定的，应当确认预计负债。同时存在下列情况时，表明企业承担了重组义务：? Article 10If a restructuring obligations undertaken by an enterprise meets the provisions of Article 4 of these Standards, it shall be recognized as an estimated debts. The simultaneous existence of the following situations indicates that the enterprise has undertaken the restructuring obligation:
- 第十条企业在资产负债表日提供劳务交易的结果能够可靠估计的，应当采用完工百分比法确认提供劳务收入。? Article 10If an enterprise can, on the date of the balance sheet, reliably estimate the outcome of a transaction concerning the labor services it provides, it shall recognize the revenue from providing services employing the percentage-of-completion method.
- 第十条被套期风险是信用风险或外汇风险的，持有至到期投资可以指定为被套期项目。? Article 10If the hedged risk is a credit risk or foreign exchange risk, the held-to-maturity investment may be designated a hedged item.
- 第十条企业应当在附注中披露与政府补助有关的下列信息：? Article 10In its notes, an enterprise shall disclose the information concerning the government subsidies as follows:
- 第十条应计入固定资产成本的借款费用，按照《企业会计准则第17号--借款费用》处理。? Article 10The borrowing costs, which shall be included in the cost of a fixed asset, shall be disposed in the light of the Accounting Standards No. 17 - Borrowing Costs.
- 第十条 自行营造的公益性生物资产的成本，应当按照郁闭前发生的造林费、抚育费、森林保护费、营林设施费、良种试验费、调查设计费和应分摊的间接费用等必要支出确定。? Article 10The cost of self-cultivating public welfare biological assets shall be ascertained in accordance with the necessary expenses for forestation, forest tending, forest protection, forest operating facilities, testing of good species, investigation and design, indirect apportionment, etc., prior to the close canopy.
- 第十条预计的资产未来现金流量应当包括下列各项：? Article 10The expected future cash flow of an asset shall include the following items:
- 第十条企业年金基金运营发生的各项费用包括：交易费用、受托人管理费、托管人管理费、投资管理人管理费、卖出回购证券支出和其他费用。? Article 10The expenses incurred during the operation of the enterprise annuity fund include the transaction expenses, management fees of the entrusted party the trustee, and the investment manager, the disbursements for the sale of repurchased bonds, and other expenses.
- 第十条经营租赁是指除融资租赁以外的其他租赁。? Article 10The term ""operating lease"" shall refer to a lease other than a financing lease.
- 第十条以非现金资产清偿债务的，债权人应当对受让的非现金资产按其公允价值入账，重组债权的账面余额与受让的非现金资产的公允价值之间的差额，比照本准则第九条的规定处理。? Article 10When a debt is liquidated by non-cash asset, the creditor shall recognize the fair value of the non-cash asset received as the entry value and shall handle the difference between the book balance of the debt to be restructured and the fair value of the non-cash asset received in accordance with Article 9 of these Standards.
- 第十条企业在判断是否已放弃对所转移金融资产的控制时，应当注重转入方出售该金融资产的实际能力。? Article 10When an enterprise judges whether its control over the transferred financial asset has been given up, the enterprise shall pay more attention to the transferee's actual ability of selling the financial asset.
- 第十条未探明矿区因最终未能发现探明经济可采储量而放弃的，应当按照放弃时的账面价值转销未探明矿区权益并计入当期损益。? Article 10Where an enterprise eventually abandons an unproved mining area due to its failure to discover and prove any economically exploitable reserve therein, its book value at the time of abandonment shall be written off the rights and interests of the unproved mining area, and be recorded in the profits and losses of the current period.
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