- 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
- （一）能够从企业中分离或者划分出来，并能单独或者与相关合同、资产或负债一起，用于出售、转移、授予许可、租赁或者交换。? (1)Being able to separate or divide from the enterprise and being able to be sold, transferred, licensed, rented or exchanged independently or along with the relevant contracts, assets or liabilities; or
- (二)受刑事处罚的； (2) being under punishment for a crime;
- （二）源自合同性权利或其他法定权利，无论这些权利是否可以从企业或其他权利和义务中转移或者分离。? (2)Being derived from any contractual right or other statutory rights, no matter whether or not these rights can be transferred or separated from the enterprise or other rights and obligations.
- （二）受法律、行政法规的限制，使企业难以将该金融资产投资持有至到期。? (2)Being subject to the restriction of any law or administrative regulation so that it is hard for the enterprise concerned to hold the financial asset investment until its maturity;
- （二）可随时找到自愿交易的买方和卖方；? (2)Buyers and sellers are available at any time to undertake the transaction at their own free will; and
- (三)因在财务、会计、审计、企业管理或者其他经济管理工作中犯有严重错误受行政处罚、撤职以上处分的； (3) being under an administrative sanction, or removed from office, or under a more serious sanction due to grave mistakes in financial, accounting, auditing, enterprise management or other economic activities; or
- （三）属于衍生工具。但是，被指定且为有效套期工具的衍生工具、属于财务担保合同的衍生工具、与在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交付该权益工具结算的衍生工具除外。? (3)Being a derivative instrument, excluding the designated derivative instruments which are effective hedging instruments, or derivative instruments to financial guarantee contracts, and the derivative instruments which are connected with the equity instrument investments for which there is no quoted price in the active market, whose fair value cannot be reliably measured, and which shall be settled by delivering the said equity instruments.
- （四）合同完工进度和为完成合同尚需发生的成本能够可靠地确定。? (4)Both the schedule of the contracted project and the contract costs to complete the contract can be measured in a reliable way.
- （九）生物资产；? (9)biological assets;
- 2．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）。? (b) At the time of transaction, the accounting profits will not be affected, nor will the taxable amount (or the deductible loss) be affected.
- 2． 固定资产折旧、无形资产摊销、计提资产减值准备等其他非现金项目；? (b) The depreciation of fixed assets, amortization of intangible assets, provision for asset impairment, and other non-cash projects; and
- 2．经济利益流出不确定性的说明。? (b)An explanation for the uncertainty of the outflow of the economic benefits;
- 2．经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的，其差额应当计入当期损益。? (b)If, after the reexamination, the combination costs are still less than the fair value of the identifiable net assets it obtains from the acquiree, it shall record the balance into the profits and losses of the current period.
- 2．根据合同约定，不能出售该金融资产或作为担保物，但可以将其作为对最终收款方支付现金流量的保证。? (b)In accordance with the contractual stipulations, the enterprise can't sell the financial asset or use it as a guaranty, but it may use it as an guarantee for paying the cash flow to the final recipient.
- 2．被套期项目自套期开始的预计未来现金流量现值的累计变动额。? (b)The accumulative amount of changes in the present value of the estimated future cash flow of the hedged item as of the commencement of the hedging.
- 2．资产组中所包括的各项资产于当期确认的减值损失金额。? (b)The amounts of impairment loss of each asset of the asset group as recognized in the current period; and
- 2．初始确认金额减去按照《企业会计准则第14号--收入》的原则确认的累计摊销额后的余额。? (b)the balance of the initially recognized amount minus the accumulative amortization amount which is recognized according to the principle of the Accounting Standards for Enterprises No. 14 - Revenue.
- 2．各类预计负债的期初、期末余额和本期变动情况。? (b)The changes at the beginning and the end of the period, and the current changes in the estimated debts;
- 2．可收回金额按照资产组预计未来现金流量的现值确定的，应当披露：? (b)Where the recoverable amount is determined according to the current value of future cash flows as predicted by the asset group, the enterprise shall also disclose:
- 流动负债的余额应当在会计报表中分项列示。 Balance of current liabilities shall be itemized and shown in financial statements.
- 资产负债表? Balance Sheet
- 债券投资? Bond investments
- 债券投资应当按实际支付的款项记帐。 Bonds investment shall be accounted for according to actual amount paid.
- 发行债券时，应当按债券的面值记帐。债券溢价或折价发行时，实收价款与面值的差额应当单独核算，在债券到期前分期冲减或者增加各期的利息支出。 Bonds shall be accounted for at par value. When bonds are issued in premium or discount, the difference between the amount actually obtained and the par value shall be accounted independently, and be written off periodically or increasing the interest expenses of every period prior to the maturity of bonds.
- 企业合并分为同一控制下的企业合并和非同一控制下的企业合并。? Business combinations are classified into the business combinations under the same control and the business combinations not under the same control.
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