- 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）作为投资性房地产的建筑物，适用《企业会计准则第3号--投资性房地产》。? (1)The Accounting Standards No. 3 - Investment Real Estates, shall apply to the buildings as investment real estates; and
- （一）购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当确认为商誉。? (1)The acquirer shall recognize the positive balance between the combination costs and the fair value of the identifiable net assets it obtains from the acquiree as business reputation.
- （一）分摊到上述资产组的商誉的账面价值合计。? (1)The aggregate carrying value of the business reputation apportioned to the above-mentioned asset groups;
- （一）当期确认的各项资产减值损失金额。? (1)The amount of impairment loss of each asset recognized at the current period;
- （一）利息收入金额，按照他人使用本企业货币资金的时间和实际利率计算确定。? (1)The amount of interest revenue should be measured and confirmed in accordance with the length of time for which the enterprise's cash is used by others and the actual interest rate; or
- （一）收入的金额能够可靠地计量；? (1)The amount of revenue can be measured in a reliable way;
- （一）当期资本化的借款费用金额。? (1)the amount of the borrowing costs which is capitalized in the current period; and
- （一）资产负债表中的资产和负债项目，采用资产负债表日的即期汇率折算，所有者权益项目除“未分配利润”项目外，其他项目采用发生时的即期汇率折算。? (1)The asset and liability items in the balance sheets shall be translated at a spot exchange rate on the balance sheet date. Among the owner's equity items, except the ones as ""undistributed profits"", others shall be translated at the spot exchange rate at the time when they are incurred.
- （一）资产支出已经发生，资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出；? (1)The asset disbursements have already incurred, which shall include the cash, transferred non-cash assets or interest bearing debts paid for the acquisition and construction or production activities for preparing assets eligible for capitalization;
- （一）与购建或生产符合资本化条件的资产相关的外币借款产生的汇兑差额，适用《企业会计准则第17号--借款费用》。? (1)The balance of exchange arising from foreign currency borrowings for the purchase and construction or production of qualified assets shall be subject to the Accounting Standards for Business Enterprises No. 17 - Borrowing Costs;
- （一）本中期末的资产负债表和上年度末的资产负债表。? (1)The balance sheet statement at the end of the current interim period and the balance sheet statement at the end of the prior year;
- （一）资产负债表；? (1)the balance sheet;
- （一）参与合并企业的基本情况。? (1)the basic information on the combining enterprises;
- （一）参与合并企业的基本情况。? (1)the basic information on the combining enterprises;
- （一）财务报表的编制基础。? (1)the basis for the formulation of financial statements;
- （一）无形资产的期初和期末账面余额、累计摊销额及减值准备累计金额。? (1)The beginning and ending book balances, accumulative amount of amortization, and accumulative amount of provision for impairment of intangible assets;
- （一）终止确认部分的账面价值；? (1)The book value of the portion whose recognition has been stopped;
- （一）所转移金融资产的账面价值；? (1)The book value of the transferred financial asset;
- （一）企业合并。? (1)the business combination; and
- （一）营业收入；? (1)the business incomes;
- （一）分摊到该资产组的商誉的账面价值。? (1)The carrying value of the business reputation apportioned to the asset group;
- （一）资产持续使用过程中预计产生的现金流入。? (1)The cash inflow generated during the continuous use of the asset.
- （一）生物资产的类别以及各类生物资产的实物数量和账面价值。? (1)The categories of biological assets, quantities of physical output and book value of various biological assets;
- （一）会计政策变更的性质、内容和原因。? (1)The character, contents and reasons for the changes of accounting policies;
- （一）应由生产产品、提供劳务负担的职工薪酬，计入产品成本或劳务成本。? (1)The compensation for the employee for producing products or providing services shall be recorded as the product costs and service costs;
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