- 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
- （六） 该企业的合营企业。? (6) The joint ventures thereof;
- (六)对其能力进行广告宣传以招揽业务； (6) to advertise their qualifications to solicit business; or
- （六）债券投资；? (6)The bond investments;
- （六）将来须用或可用企业自身权益工具进行结算的衍生工具的合同权利，但企业以固定金额的现金或其他金融资产换取固定数量的自身权益工具的衍生工具合同权利除外。? (6)the contractual rights to non-derivative instruments which must be settled or may be settled by the enterprise with its own equity instruments in the future, excluding the contractual rights to the derivative instruments for which the enterprise will exchange for a fixed amount of its own equity instruments with a fixed amount of cash or any other financial assets.
- （六）合并财务报表的合并范围发生变化的情况。? (6)The details of changes in the consolidation scope for the consolidated financial statements;
- （六）财务费用；? (6)the financial expenses;
- （六）融资租赁中出租人未担保余值的减值，适用《企业会计准则第21号--租赁》。? (6)The impairment of the unsecured residual value of the lessor in a financial leasing shall be subject to the Accounting Standard for Business Enterprises No. 21 - Leases;
- （六）实收资本（或股本）、资本公积、盈余公积、未分配利润的期初和期末余额及其调节情况。? (6)the information on the balance of the paid-in capital (stock capital), additional paid-in capital, surplus reserves, and the undistributed profits at the beginning and at end of the period, and the adjustments made to them.
- （六）合并合同或协议约定将承担被合并方或有负债的情况。? (6)the information on the contingent liabilities of the combined party to be assumed according to the stipulations of the combination contract or agreement;
- （六）被购买方自购买日起至报告期期末的收入、净利润和现金流量等情况。? (6)the information on the revenues, net profits and cash flow of the acquiree from the acquisition date to the end of the reporting period
- （六）长期借款；? (6)the long-term borrowings;
- （六）对已在资产负债表、利润表、现金流量表和所有者权益变动表中列示的重要项目的进一步说明，包括终止经营税后利润的金额及其构成情况等。? (6)the more detailed explanations on the important items presented in the balance sheets, profit statements, cash flow statements and statements of changes in the owner's equities, including the amount of the profit after the termination of business operation and its composition; and
- （六）准备处置的固定资产名称、账面价值、公允价值、预计处置费用和预计处置时间等。? (6)The name, book value, fair value, expected disposal expenses, and expected disposal costs and the expected time for disposal, etc..
- （六）应付分保账款。? (6)the payable reinsurance.
- （六）分保赔付成本；? (6)the reinsurance compensation cost;
- （六）租赁的权利和义务，适用《企业会计准则第21号--租赁》。? (6)The rights and obligations involved in a lease shall be subject to the Accounting Standards for Enterprises No. 21 - Leases;
- （六）应交税金；? (6)The taxes payable;
- （七） 该企业的联营企业。? (7) The associated enterprises thereof;
- （七） 该企业的联营企业。? (7) The associated enterprises thereof;
- （七） 处置固定资产、无形资产和其他长期资产的损益；? (7) The profit or losses on the disposal of fixed assets, intangible assets and other long-term assets;
- （七）商誉的金额及其确定方法。? (7)the amount of business reputation and the determination method adopted;
- （七）卖出回购证券款；? (7)The amounts from the sale of repurchased bonds;
- （七）或有和承诺事项、资产负债表日后非调整事项、关联方关系及其交易等需要说明的事项。? (7)the contingencies and commitments, non-adjustment events occurring after the balance sheet date, the relationship of connected parties and their transactions, and other items that need to be explanted.
- （七）对性质特别或者金额异常的财务报表项目的说明。? (7)The explanatory comments about the financial statement items that are abnormal in terms of their nature or amounts;
- （七）基金投资；? (7)The fund investments;
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