- 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） 未按本通则规定建立健全各项内部财务管理制度的。? (1) failing to set up and perfect the various kinds of rules on internal financial management under the present General Rules; or
- （一）一次交换交易实现的企业合并，合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。? (1)For a business combination realized by a transaction of exchange, the combination costs shall be the fair values, on the acquisition date, of the assets paid, the liabilities incurred or assumed and the equity securities issued by the acquirer in exchange for the control on the acquiree.
- （一）对于期权，企业可以将期权的内在价值和时间价值分开，只就内在价值变动将期权指定为套期工具；? (1)For an option, the enterprise may separate the intrinsic value from the time value of the option and merely designate the option as a hedging instrument based on the changes of its intrinsic value; and
- （一）以公允价值计量且其变动计入当期损益的金融负债，应当按照公允价值计量，且不扣除将来结清金融负债时可能发生的交易费用。? (1)For the financial liabilities measured at their fair values and of which the variation is recorded into the profits and losses of the current period, they shall be measured at their fair values, and none of the transaction expenses may be deducted, which may occur when the financial liabilities are settled in the future;
- （一）同一控制下的企业合并，合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的，应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。? (1)For the merger of enterprises under the same control, if the consideration of the merging enterprise is that it makes payment in cash, transfers non-cash assets or bear its debts, it shall, on the date of merger, regard the share of the book value of the owner's equity of the merged enterprise as the initial cost of the long-term equity investment.
- （一）对于相关总部资产能够按照合理和一致的基础分摊至该资产组的部分，应当将该部分总部资产的账面价值分摊至该资产组，再据以比较该资产组的账面价值（包括已分摊的总部资产的账面价值部分）和可收回金额，并按照本准则第二十二条的规定处理。? (1)For the part of the relevant assets of the headquarter that can be apportioned to this asset group on a reasonable and consistent basis, the enterprise shall apportion the carrying value of this proportion to this asset group, then compare the carrying value of the asset (including the carrying value of the headquarters' assets which have been apportioned to) with its recoverable amount and treat it in pursuance of Article 22 of these Standards.
- （一）向企业和职工个人收取的缴费，按照收到的金额增加净资产。? (1)For the payments collected from the enterprise and employees, the net assets shall be increased according to the amount received;
- （一）在附回购协议的金融资产出售中，转出方将予回购的资产与售出的金融资产相同或实质上相同、回购价格固定或是原售价加上合理回报的，不应当终止确认所出售的金融资产，如采用买断式回购、质押式回购交易卖出债券等。? (1)For the sale of a financial asset with a repurchase agreement, if the asset to be repurchased by the transferor is identical with or substantially identical with the sold financial asset, and if the repurchase price is fixed or is the original sales price plus a reasonable return, the sold financial asset shall not be stopped to recognize , for example, selling any bonds through a buyout repo or a pledged repo transaction.
- （二） 除上述（一）以外的其他采用权益法核算的长期股权投资，存在股权投资贷方差额的，应冲销贷方差额，调整留存收益，并以冲销贷方差额后的长期股权投资账面余额作为首次执行日的认定成本；存在股权投资借方差额的，应当将长期股权投资的账面余额作为首次执行日的认定成本。? (2) For any other long-term equity investment calculated by equity method except that mentioned in Item (1), in case there is any equity investment difference on the credit side, it shall sterilize the credit balance, the retained earnings shall be modulated, and the book balance of the long-term equity investment after the sterilization on the credit side shall be considered as the cost recognition on the date of initial implementation. in case there is any equity investment difference on the debit side, the book value of the long-term equity investment shall be considered as the cost recognition on the date of initial implementation.
- （二）通过多次交换交易分步实现的企业合并，合并成本为每一单项交易成本之和。? (2)For a business combination realized by two or more transactions of exchange, the combination costs shall be the summation of the costs of all separate transactions.
- （二）对于远期合同，企业可以将远期合同的利息和即期价格分开，只就即期价格变动将远期合同指定为套期工具。? (2)For a forward contract, the enterprise may separate the interest from the spot price of a forward contract and merely designate the forward contract as a hedging instrument based on the changes of spot price.
- （二）与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债，应当按照成本计量。? (2)For the derivative financial liabilities, which are connected to the equity instrument for which there is no quotation in the active market and whose fair value cannot be reliably measured, and which must be settled by delivering the equity instrument, they shall be measured on the basis of their costs.
- （二）非同一控制下的企业合并，购买方在购买日应当按照《企业会计准则第20号--企业合并》确定的合并成本作为长期股权投资的初始投资成本。? (2)For the merger under different control, the merging party shall, on the date of merger, regard the merger costs ascertained in accordance with the Accounting Standards for Enterprises No. 20 - Merger of Enterprises as the initial cost of the long-term equity investment.
- （二）向受益人支付的待遇，按照应付的金额减少净资产。? (2)For the treatments paid to the beneficiaries, the net assets shall be reduced in accordance with the amount payable;
- （二）借入或者借出外币资金；? (2)foreign currency funds that are borrowed or lent; and
- （二）属于进行集中管理的可辨认金融工具组合的一部分，且有客观证据表明企业近期采用短期获利方式对该组合进行管理。? (2)Forming a part of the identifiable combination of financial instruments which are managed in a centralized way and for which there are objective evidences proving that the enterprise may manage the combination by way of short-term profit making in the near future;
- （二）进一步的勘探活动已在实施中或已有明确计划并即将实施。? (2)Further exploration activities are being implemented or are about to be implemented under a specific plan.
- （三）换入资产、换出资产的公允价值以及换出资产的账面价值。? (3)Fair values of the assets received and surrendered, as well as the carrying value of the surrendered assets; and
- （三）以公允价值计量且其变动计入当期损益的金融资产。? (3)financial assets measured at their fair values and of which the variation is recorded into the profits and losses of the current period.
- （三）对预期交易的现金流量套期，预期交易应当很可能发生，且必须使企业面临最终将影响损益的现金流量变动风险。? (3)For a cash flow hedging of forecast transaction, the forecast transaction shall be likely to occur and shall make the enterprise faced to the risk of changes in cash flow, which will ultimately affect the profits and losses.
- （三）不属于指定为以公允价值计量且其变动计入当期损益的金融负债的财务担保合同，或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺，应当在初始确认后按照下列两项金额之中的较高者进行后续计量：? (3)For the financial guarantee contracts which are not designated as a financial liability measured at its fair value and the variation thereof is recorded into the profits and losses of the current period, and for the commitments to grant loans which are not designated to be measured at the fair value and of which the variation is recorded into the profits and losses of the current period and which will enjoy an interest rate lower than that of the market, a subsequent measurement shall be made after they are initially recognized according to the higher one of the following:
- （三）在采用保留次级权益或提供信用担保等进行信用增级的金融资产转移中，转出方只保留了所转移金融资产所有权上的部分（非几乎所有）风险和报酬且能控制所转移金融资产的，应当按照其继续涉入所转移金融资产的程度确认相关资产和负债。? (3)For the transfer of a financial asset in which the secondary equities are retained or a credit guaranty is given for upgrading the level of credit, if the transferor only retains partial (not nearly all of) the risks and rewards related to the ownership of the transferred financial asset and may control the transferred financial asset, it shall recognize the relevant asset and liability according to the extent of its continuous involvement in the transferred financial asset.
- （四）可供出售金融资产。? (4)financial assets available for sale.
- （八）固定资产；? (8)fixed assets;
- 最后，比较所认定的资产组组合的账面价值（包括已分摊的总部资产的账面价值部分）和可收回金额，并按照本准则第二十二条的规定处理。? Finally, comparing the carrying value of the combination of asset groups it has determined (including the proportion of the headquarter' assets that have been apportioned to) with the recoverable amount of the combination, and treats it according to Article 22 of these Standards.
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