- 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)不少于30万元的注册资本； (1) having a registered capital of no less than 300 000 yuan;
- (一)完全丧失民事行为能力的； (1) having completely lost the capacity for civil conduct;
- （一）有详细、正式的重组计划，包括重组涉及的业务、主要地点、需要补偿的职工人数及其岗位性质、预计重组支出、计划实施时间等；? (1)Having a detailed and formal restructuring plan, which consists of the businesses concerning restructuring, the main places, the number of employees to be compensated and the nature of their posts, the expected expenditure for the recombination, the execution time of the plan; and
- （一）没有可利用的财务资源持续地为该金融资产投资提供资金支持，以使该金融资产投资持有至到期。? (1)Having no available financial resources to continuously provide funds to the financial asset investment so as to hold the financial asset investment until its maturity;
- (四)自行停止执行注册会计师业务满1年的。 (4) having stopped, of his or her own accord, serving as a certified public accountant for one year or more.
- （四）住房公积金；? (4)Housing accumulation fund;
- （五）持有至到期投资；? (5)held-to-maturity investments;
- （八）套期保值，适用《企业会计准则第24号--套期保值》。? (8)Hedges shall be subject to the Accounting Standards for Enterprises No. 24 - Hedging;
- 一般会计人员办理交接手续，由会计机构负责人、会计主管人员监交。 Handing over procedures conducted by a common accountant should be supervised by a leading member of the accounting body or the accountant in charge.
- 但是，该金融资产或金融负债被指定为被套期项目的，相关的利得或损失的处理，适用《企业会计准则第24号--套期保值》。? However, if a financial asset or financial liability is designated as an item of hedging, the treatment of the relevant profits and losses shall be subject to the Accounting Standard for Enterprises No. 24 - Hedging.
- 但金融资产或金融负债现金流量的一部分被指定为被套期项目的，被指定部分的现金流量应当少于该金融资产或金融负债现金流量总额。? However, if only a portion of the cash flows of a financial asset or financial liability is designated as a hedged item, the designated portion shall be less than the total amount of the cash flows of the financial asset or financial liability.
- 但是，有确凿证据表明售后租回交易是按照公允价值达成的，售价与资产账面价值之间的差额应当计入当期损益。? However, in case any evidence shows that the sale and leaseback transaction is based on the fair value, the balance between the sales proceeds and the carrying amount of the asset shall be recorded in the profits and losses of the current period.
- 但是，同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确认：? However, the deferred income tax assets, which are arising from the initial recognition of assets or liabilities during a transaction which is simultaneously featured by the following, shall not be recognized:
- 但是，下列各项可以按照净额列报：? However, the following items shall be presented according to the net amounts:
- 但是，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，或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生的减值损失，不得转回。? However, the impairment-related losses incurred to an equity instrument investment for which there is no quoted price in the active market and whose fair value cannot be reliably measured, or incurred to a derivative financial asset which is connected with the said equity instrument and which shall be settled by delivering the said equity instrument, may not be reversed.
- 但是，该转回后的账面价值不应当超过假定不计提减值准备情况下该金融资产在转回日的摊余成本。? However, the reversed carrying amount shall not be any more than the post-amortization costs of the said financial asset on the day of reverse under the assumption that no provision is made for the impairment.
- 但是，企业预期原直接在所有者权益中确认的净损失全部或部分在未来会计期间不能弥补时，应当将不能弥补的部分转出，计入当期损益。? However, when all or partial net loss expected by the enterprise to be directly recognized in the owner's equity originally can not be made up in the future accounting period, the portion which can not be made up shall be shifted out and shall be recorded in profits and losses of the current period.
- 但是，企业预期原直接在所有者权益中确认的净损失全部或部分在未来会计期间不能弥补时，应当将不能弥补的部分转出，计入当期损益。? However, when all or partial net loss expected by the enterprise to be directly recognized in the owner's equity originally can not be made up in the future accounting period, the portion which can not be made up shall be shifted out and shall be recorded in profits and losses of the current period.
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