- 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）会计准则要求改变财务报表项目的列报。? (1)It is required to change the presentation of the items of financial statements according to some accounting standards; and
- （一）企业出售过与未终止确认部分类似的金融资产，或发生过与未终止确认部分有关的其他市场交易的，应当按照最近实际交易价格确定。? (1)It shall be determined based on the latest actual transaction price if the enterprise has ever sold any financial asset similar to the portion whose recognition has not been stopped, or has ever conducted any other market transaction related to the portion whose recognition has not been stopped;
- （一）探明矿区权益的减值，按照《企业会计准则第8号--资产减值》处理。? (1)It shall treat the impairment of rights and interests of the proved mining areas in the light of the Accounting Standard for Enterprises No. 8 - Asset Impairment.
- （十）根据《企业会计准则第35号--分部报告》规定应当披露分部报告信息的，应当披露主要报告形式的分部收入与分部利润（亏损）。? (10)If any segment reporting information is required to be disclosed under the Accounting Standards for Enterprises, the segment revenue and segment profit (loss) under primary segment reporting shall be disclosed;
- （十一）无形资产。? (11)intangible assets.
- （二） 没有取得企业股权的，在相关业务实现的利润限额和分配标准内，从当期费用中列支。? (2) if he/she has not gained any stock equity of the enterprise, the profit distributed to him shall be listed and paid out of the current period expenses within the profit limit realized by the related businesses and the standards for distribution.
- (二)因受刑事处罚，自刑罚执行完毕之日起至申请注册之日止不满5年的； (2) if the applicant was punished for a crime and the period between the date of completing the criminal punishment and the date of application for registration is less than five years;
- （二） 采取作价入股方式的，将应缴纳的土地出让金转作国家资本，形成的国有股权由企业重组前的国有资本持有单位或者主管财政机关确认的单位持有。? (2) if the land is evaluated and contributed to form shares, the enterprise shall convert the payable land assignment fee into national capital, t which shall be held by the entity holding the government capital before the reorganization or by the entity assigned by the competent authority of finance;
- （二） 制定促进企业改革发展的财政财务政策，建立健全支持企业发展的财政资金管理制度。? (2) instituting the financial policies that facilitate the reform and development of the enterprises, setting up and perfecting the financial fund management systems that conduce to the development of the enterprises;
- （二）采用近似汇率的，近似汇率的确定方法。? (2)If an approximate exchange rate is adopted, the method for the determination of the approximate exchange rate shall be given;
- （二）未放弃对该金融资产控制的，应当按照其继续涉入所转移金融资产的程度确认有关金融资产，并相应确认有关负债。? (2)If it does not give up its control over the financial asset, it shall, according to the extent of its continuous involvement in the transferred financial asset, recognize the related financial asset and recognize the relevant liability accordingly.
- （二）转让单独计提减值准备的全部未探明矿区权益的，转让所得与未探明矿区权益账面价值的差额，计入当期损益。? (2)If it transfers all the rights and interests of an unproved mining area, for which it calculates the impairment separately, the difference between the transfer income and the book value of the rights and interests of the unproved mining area shall be recorded in the profits and losses of the current period.
- （二）未终止确认部分在活跃市场上没有报价，且最近市场上也没有与其有关的实际交易价格的，应当按照所转移金融资产整体的公允价值扣除终止确认部分的对价后的余额确定。? (2)If no quotation for the portion whose recognition has not been stopped is available in the active market and if there is no actual transaction price relating to it, it shall be determined based on the residual amount deducting the consideration of the portion whose recognition has been stopped from the entire fair value of the transferred financial asset .
- （二）该看涨期权是价外期权的，应当按照所转移金融资产的公允价值总额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。? (2)If the call option is an out-of-the-money option, the liability formed by its continuous involvement shall be measured in accordance with the residual value of the sum of total fair value of the transferred financial asset and the fair value of the put option less the time value of the call option.
- （二）或有事项涉及多个项目的，按照各种可能结果及相关概率计算确定。? (2)If the Contingencies concern two or more items, the best estimate should be calculated and determined in accordance with all possible outcomes and the relevant probabilities.
- （二）合同成本不可能收回的，在发生时立即确认为合同费用，不确认合同收入。? (2)If the contract costs cannot be recovered, these costs shall be acknowledged as contract expenses immediately when incurred and no contract revenue shall be acknowledged.
- （二）已经发生的劳务成本预计不能够得到补偿的，应当将已经发生的劳务成本计入当期损益，不确认提供劳务收入。? (2)If the cost of labor services incurred is not expected to compensate, the cost incurred should be included in the current profits and losses, and no revenue from the providing of labor services may be recognized.
- （二）其他方服务的公允价值不能可靠计量但权益工具公允价值能够可靠计量的，应当按照权益工具在服务取得日的公允价值，计入相关成本或费用，相应增加所有者权益。? (2)If the fair value of the service of any other party can not be measured in a reliable way, but the fair value of the equity instruments can be measured in a reliable way, the fair value of the equity instruments on date of the service acquisition shall be included in the relevant costs or expenses, and the owner's equities shall be increased accordingly.
- （二）被套期项目在重新定价期间内是负债的，在资产负债表中负债项下单列项目反映（列在金融负债后），待终止确认时转销。? (2)If the hedged item is a liability within the re-pricing period, it shall be presented as a separate item under the liabilities item ( presenting behind the financial liabilities) of the balance sheet, and shall be written off after the termination of recognition.
- （二）非货币性资产交换不具有商业实质，或者虽具有商业实质但换入资产的公允价值不能可靠计量的，应当按照换入各项资产的原账面价值占换入资产原账面价值总额的比例，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。? (2)If the non-monetary assets transaction is not commercial in nature, or it is commercial in nature, but the fair value of the assets received can not be reliably measured, the cost of each received assets shall be determined by applying the proportion of the original carrying value of each asset received to the total original carrying value of the assets received to allocate the total cost of the assets received.
- （二）该期权是价外期权的，应当按照所转移金融资产的公允价值扣除期权的时间价值后的余额，计量继续涉入形成的负债。? (2)If the option is an out-of-the-money option, the liability formed by its continuous involvement shall be measured in accordance with the residual value of the fair value of the transferred financial asset deduct the time value of the option.
- （二）转入方已将该担保物出售的，转入方应当就归还担保物义务，按照公允价值确认一项负债。? (2)If the transferee has sold this guaranty, the transferee shall recognize the a liability according to fair value for the obligation to return the guaranty. ;
- （二）不存在相关递延收益的，直接计入当期损益。? (2)If there is no deferred income concerned to the government subsidy, it shall be directly included in the current profits and losses.
- （二）套期工具形成的利得或损失中属于无效套期的部分，应当计入当期损益。? (2)In the profit or loss formed by the hedging instrument, the portion that is attributed to the ineffective hedging shall be recorded in the profits and losses of the current period.
- （二）套期工具利得或损失中属于无效套期的部分（即扣除直接确认为所有者权益后的其他利得或损失），应当计入当期损益。? (2)In the profit or loss of the hedging instrument, the portion, which is attributed to the ineffective hedging (namely the other profit or loss after deducting the portion directly recognized as the owner's equity) shall be recorded in the profit and loss of the current period.
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