- 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） 取得企业股权的，与其他投资者一同进行企业利润分配。? (1) if he/she gains the stock equity of the enterprise, he/she shall take part in the profit distribution in common with other investors; and
- (一)不具有完全民事行为能力的； (1) if the applicant does not have the full capacity for civil conduct;
- （一） 继续采取划拨方式的，可以不纳入企业资产管理，但企业应当明确划拨土地使用权权益，并按规定用途使用，设立备查账簿登记。国家另有规定的除外。? (1) if the land continues to be allocated, it is not required to manage it as an asset of the enterprise, but the enterprise shall determine the use right and interest of the allocated land, use it for the stipulated purpose, and set up an accounting book and register it on the book for future reference, unless it is otherwise provisioned by the state;
- （一） 根据《企业会计准则第20号--企业合并》属于同一控制下企业合并产生的长期股权投资，尚未摊销完毕的股权投资差额应全额冲销，并调整留存收益，以冲销股权投资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。? (1) In accordance with the Accounting Standards for Enterprises No. 20 - Business Combination, if a long-term equity investment is generated from a business combination under common control, the unamortized equity investment difference shall be entirely sterilized, the retained earnings shall be modulated, and the book balance of the long-term equity investment after the sterilization of the equity investment difference shall be considered as the cost recognition on the date of initial implementation.
- (一)在执行审计业务期间，在法律、行政法规规定不得买卖被审计单位的股票、债券或者不得购买被审计单位或者个人的其他财产的期限内，买卖被审计单位的股票、债券或者购买被审计单位或者个人所拥有的其他财产； (1) in the course of carrying out audit services, to buy or sell stocks or debentures of the institutions audited or purchase other property of institutions or individuals audited during the period such acts are prohibited as prescribed by the laws and administrative rules and regulations;
- （一）放弃了对该金融资产控制的，应当终止确认该金融资产。? (1)If it gives up its control over the financial asset, it shall stop recognizing the financial asset;
- （一）转让全部探明矿区权益的，将转让所得与矿区权益账面价值的差额计入当期损益。? (1)If it transfers all the rights and interests of a mining area, the difference between the transfer income and the book value of the rights and interests of the mining area shall be recorded in the profits and losses of the current period.
- （一）该看涨期权是价内或平价期权的，应当按照看涨期权的行权价格和看跌期权的公允价值之和，扣除看涨期权的时间价值后的金额，计量继续涉入形成的负债。? (1)If the call option is an in-the-money option or at-the-money option, the liability formed by its continuous involvement shall be measured in accordance with the residual amount of the sum of option exercise price and the fair value of the put option less the time value of the call option; and
- （一）或有事项涉及单个项目的，按照最可能发生金额确定。? (1)If the Contingencies concern a single item, it shall be determined in the light of the most likely outcome.
- （一）合同成本能够收回的，合同收入根据能够收回的实际合同成本予以确认，合同成本在其发生的当期确认为合同费用。? (1)If the contract costs can be recovered, the contract revenue shall be acknowledged in accordance with contract costs that can be recovered and the contract costs shall be acknowledged as contract expenses in the current period they are incurred; and
- （一）已经发生的劳务成本预计能够得到补偿的，按照已经发生的劳务成本金额确认提供劳务收入，并按相同金额结转劳务成本。? (1)If the cost of labor services incurred is expected to be compensated, the revenue from the providing of labor services shall be recognized in accordance with the amount of the cost of labor services incurred, and the cost of labor services shall be carried forward at the same amount; or
- （一）其他方服务的公允价值能够可靠计量的，应当按照其他方服务在取得日的公允价值，计入相关成本或费用，相应增加所有者权益。? (1)If the fair value of the service of any other party can be measured in a reliable way, the fair value of the service on the acquisition date by any other service party shall be included in the relevant costs or expenses, and the owner's equities shall be increased accordingly.
- （一）被套期项目在重新定价期间内是资产的，在资产负债表中资产项下单列项目反映（列在金融资产后），待终止确认时转销；? (1)If the hedged item is an asset within the re-pricing period, it shall be presented as a separate item under the assets item ( presenting behind the financial assets) of the balance sheet, and shall be written off after the termination of recognition.
- （一）套期工具为衍生工具的，套期工具公允价值变动形成的利得或损失应当计入当期损益；? (1)If the hedging instrument is a derivative instrument, the gain or loss from the changes in the fair value of the hedging instrument shall be recorded in the profits and losses of the current period.
- （一）非货币性资产交换具有商业实质，且换入资产的公允价值能够可靠计量的，应当按照换入各项资产的公允价值占换入资产公允价值总额的比例，对换入资产的成本总额进行分配，确定各项换入资产的成本。? (1)If the non-monetary assets transaction is commercial in nature and the fair value of the assets received can be reliably measured, the cost of each received asset shall be determined by applying the proportion of the fair value of each asset received to the total fair value of the assets received to allocate the total cost of the assets received; or
- （一）该期权是价内或平价期权的，应当按照期权的行权价格扣除期权的时间价值后的余额，计量继续涉入形成的负债。? (1)If the option is an in-the-money option or at-the-money option, the liability formed by its continuous involvement shall be measured in accordance with the residual amount of the option exercise price deduct the time value of the option; and
- （一）转入方按照合同或惯例有权出售该担保物或将其再作为担保物的，企业应当将该非现金担保物在资产负债表中重新归类，并单独列示。? (1)If the transferee has the right to sell the guaranty or reuse it as a guaranty in accordance with the contract or practices, the enterprise shall put this non-cash guaranty into a new category in the balance sheet and present it separately;
- （一）存在相关递延收益的，冲减相关递延收益账面余额，超出部分计入当期损益。? (1)If there is the deferred income concerned, the book balance of the deferred income shall be offset against, but the excessive part shall be included in the current profits and losses; and
- （一）在活跃市场上，企业已持有的金融资产或拟承担的金融负债的报价，应当是现行出价；企业拟购入的金融资产或已承担的金融负债的报价，应当是现行要价。? (1)In the active market, the quoted prices of an enterprise for the financial assets it holds or the financial liabilities it plans to assume shall be the present actual offer, while the quoted prices of an enterprise for the financial assets it plans to acquire or the financial liabilities it has assumed shall be the available charge.
- （一）套期工具形成的利得或损失中属于有效套期的部分，应当直接确认为所有者权益，并单列项目反映。? (1)In the profit or loss formed by the hedging instrument, the portion that is attributed to the effective hedging shall be recognized as the owner's equity directly and shall be presented as a separate item.
- （一）套期工具利得或损失中属于有效套期的部分，应当直接确认为所有者权益，并单列项目反映。? (1)In the profit or loss of the hedging instrument, the portion, which is attributed to the effective hedging shall be directly recognized as the owner's equity and shall be presented as a separate item.
- （一）每项资产均有独立的建造计划；? (1)Independent construction plan of each asset;
- （一）预计在一个正常营业周期中变现、出售或耗用。? (1)It is expected to be realized, sold or consumed within a normal business cycle;
- （一）预计在一个正常营业周期中清偿。? (1)It is expected to be repaid within a normal business cycle;
- （一）完成该无形资产以使其能够使用或出售在技术上具有可行性；? (1)It is feasible technically to finish intangible assets for use or sale;
当前第1页 共9页
下一页
跳转到第
页
最后更新
