中国财务会计法律法规中英数据库-I-9-SCIdict专业学术词典-北京语际翻译公司

中国财务会计法律法规中英数据库

以回购股份对经营者及其他职工实施股权激励的，在拟订利润分配方案时，应当预留回购股份所需利润。? In case the equity incentive toward the operators and other employees is to be implemented by means of repurchasing shares, the profits necessary for repurchasing shares shall be prepared ahead of schedule as drafting the scheme for profit distribution.

承租人无法取得出租人的租赁内含利率且租赁合同没有规定利率的，应当采用同期银行贷款利率作为折现率。? In case the lessee cannot obtain the lessor's interest rate implicit in the lease and no interest rate is provided in the lease agreement, the lessee shall adopt the borrowing interest rate of the bank for the same period as the discount rate.

在其他情况下，最佳估计数应当分别下列情况处理：? In other cases, the best estimate shall be conducted in accordance with the following situations, respectively:

合并资产负债表中被合并方的各项资产、负债，应当按其账面价值计量。? In the consolidated balance sheet, the assets and liabilities of the combined party shall be measured pursuant to their carrying amount.

在合并资产负债表中，应当在所有者权益类单独列示少数股东权益。? In the consolidated balance sheets, the equities of minority shareholders shall be separately presented in the category of equities.

同时，该会计估计变更应当按照本准则第八条（二）或者第十条的规定在附注中作相应披露。? In the mean while, the alteration of the accounting estimate shall also be disclosed in the notes according to provisions of Article (2) or Article 10 of these Standards.

在随后的会计期间，财务担保合同的初始确认金额应当在该财务担保合同期间内按照时间比例摊销，确认为各期收入。? In the subsequent accounting periods, the initially recognized amount of the financial guarantee contract shall be amortized in accordance with the time proportion within the period of the financial guarantee contract and shall be recognized as income for each period.

当期的有价证券收益，以及有价证券转让所取得的收入与帐面成本的差额，计入当期损益。 Income reeeived or receivable from marketable securities in currenl period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as current profit or loss.

企业为生产商品和提供劳务而发生的各项间接费用，应当按一定标准分配计入生产经营成本。 indirect expenses incurred in production and provision of service by an enterprise is to be allocated into the cost of production and operation, according to certain standards of allocation.

购入的无形资产，应当按实际成本记帐；接受投资取得的无形资产，应当按照评估确认或者或合同约定的价格记帐； Intangible assets purchased shall be accounted for at actual cost. Intangible assets received from investors shall be accounted for at the assessed value recognized or the amount specified in the contract.

债券投资存续期内的应计利息，以及出售时收回的本息与债券帐面成本及尚未收回应计利息的差额，应当计入当期损益。 Interest accrued during the period of bonds investment and the difference between the amount of principal and interest received on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss.

应付利息? Interests payable

应收利息? Interests receivable

投入资本应当按实际投资数额入帐。 Invested capital shall be accounted for at the amount actually invested.

对资产负债表项目运用一般物价指数予以重述，对利润表项目运用一般物价指数变动予以重述，再按照最近资产负债表日的即期汇率进行折算。? It shall restate the balance sheet items by adopting the general price index, restate the items of the profit statement by adopting the changes of the general price index, and then translate them at the spot exchange rate on the recent balance sheet date.

资产负债表的项目，应当按资产，负债和所有者权益的类别，分项列示。 Items of the balance sheet should be arranged according to the categories of assets, liabilities and owners' equity, and shall be shown item by item.

损益表的项目，应当按利润的构成和利润分配各项目分项列示。 Items of the income statement should be arranged according to the formation and distribution of profit, and shall be shown item by item.

利润分配部分各个项目也可以另行编制利润分配表。 Items of the profit distribution part of the income statement may be shown separately in a statement of profit distribution.

财务状况变动表的项目分为营运资金来源和营运资金运用。 Items of the statement of changes in financial position are divided into sources of working capital and application of working capital.

其他会计准则规定单独列报的项目，应当增加单独列报项目。? Items that are required to be separately presented according to other accounting standards, the items to be separately presented shall be added.

4．因法律、行政法规对允许投资的范围或特定投资品种的投资限额作出重大调整，将持有至到期投资予以出售；? iv.The held-to-maturity investment is sold due to any significant readjustment of laws or administrative regulations on the scope of permitted investment or the amount of investment of any particular investment product;