- 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
- （五）存在控制关系的关联方发生变化的情况；关联方之间发生交易的，应当披露关联方关系的性质、交易类型和交易要素。? (5)The details of changes in affiliated enterprises where a control relationship exists. Where there are related party transactions, the nature of the affiliated party relationship, the types of transactions and the essential elements of the transactions shall be disclosed;
- （五）归属于该无形资产开发阶段的支出能够可靠地计量。? (5)The development expenditures of the intangible assets can be reliably measured.
- （五）预计负债；? (5)the expected liabilities;
- （五）会计政策和会计估计变更以及差错更正的说明。? (5)the explanations on the changes in accounting policies and estimates? and explanations on the correction of errors;
- （五）活期存款的公允价值，应当不低于存款人可支取时应付的金额；通知存款的公允价值，应当不低于存款人要求支取时应付金额从可支取的第一天起进行折现的现值。? (5)The fair value of a current deposit shall not be lower than the amount the depositor shall pay when it becomes drawable. The fair value of a deposit at notice shall not be lower than the current value of the payable amount as of the first day it becomes drawable upon the request of the depositor for draw.
- （五）因发行方发生重大财务困难，该金融资产无法在活跃市场继续交易；? (5)The financial asset can no longer continue to be traded in the active market due to serious financial difficulties of the issuer;
- （五）递延所得税资产的减值，适用《企业会计准则第18号--所得税》。? (5)The impairment of deferred income tax assets shall be subject to the Accounting Standard for Business Enterprises No. 18 - Income Taxes;
- （五）与生物资产相关的风险情况与管理措施。? (5)The information about the risks related to the biological assets and the relevant management measures.
- （五）合并合同或协议约定将承担被购买方或有负债的情况。? (5)the information on the acquiree's contingent liabilities to be assumed according to the stipulations of the combination contract or agreement;
- （五）通过债务重组取得的长期股权投资，其初始投资成本应当按照《企业会计准则第12号--债务重组》确定。? (5)The initial cost of a long-term equity investment obtained by recombination of liabilities shall be ascertained in accordance with Accounting Standards for Enterprises No. 12 - Debt Restructuring.
- （五）当期处置的投资性房地产及其对损益的影响。? (5)The investment real estates disposed currently and the relevant effects on the profits and losses.
- （五）租赁资产性质特殊，如果不作较大改造，只有承租人才能使用。? (5)The leased assets are of a specialized nature that only the lessee can use them without making major modifications.
- （五）对固定资产所有权的限制及其金额和用于担保的固定资产账面价值。? (5)The limits on the ownership of the fixed assets, the amount of the fixed assets, and the book value of fixed assets used for guaranties; and
- （五）应付投资管理人管理费；? (5)The management fees payable to the investment manager;
- （五）债务重组中转让的非现金资产的公允价值、由债务转成的股份的公允价值和修改其他债务条件后债务的公允价值的确定方法及依据。? (5)The methods and basis for the ascertainment of the fair value of the non-cash asset transferred in a debt restructuring, the fair value of the shares converted by the debt, and the fair value of the debt after the modification of other terms of the debt.
- （五）债务重组中受让的非现金资产的公允价值、由债权转成的股份的公允价值和修改其他债务条件后债权的公允价值的确定方法及依据。? (5)The methods and basis for the confirmation of the fair value of the non-cash asset received in a debt restructuring, the fair value of the shares converted by the credit, and the fair value of the credit after the modification of other terms of the debt.
- （五）附注。? (5)the notes.
- （五）应收分保长期健康险责任准备金；? (5)the receivable reserve for the reinsurance of long-term health insurance liabilities; and
- （五）摊回赔付成本；? (5)the recovered compensation cost;
- （五）相关的已发生或将发生的成本能够可靠地计量。? (5)The relevant costs incurred or to be incurred can be measured in a reliable way.
- （五）按照规定提取的盈余公积；? (5)the surplus reserves made according to the relevant provisions; and
- （六） 参与审核属于本级人民政府及其有关部门、机构出资的企业重要改革、改制方案。? (6) taking part in the examination and approval of the important reform and restructuring schemes of the enterprises invested by the people's governments or the related departments and organs of the same level; and
- （六） 预提费用；? (6) The accrued expenses;
- (六)负有限责任的会计师事务所的出资证明； (6) the certificate of capital contributions of the public accounting firm with limited liabilities; and
- （六） 该企业的合营企业。? (6) The joint ventures thereof;
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