- 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
- 汇率变动对现金的影响额应当作为调节项目，在现金流量表中单独列报。? The effect of a change in exchange rate on cash shall, as an adjustment item, separately presented in the cash flow statement.
- 嵌入衍生工具与主合同构成混合工具，如可转换公司债券等。? The embedded derivative instruments and the principal contract jointly form into a mixed instrument, e.g., the convertible company bonds, etc.
- 企业对性质相似的股份支付信息可以合并披露。? The enterprise may disclose the information of homogeneous share-based payments on a consolidated basis.
- 对于理解本中期财务状况、经营成果和现金流量有关的重要交易或者事项，也应当在附注中作相应披露。? The enterprise shall, in its notes, disclose any significant events or transactions, which may be helpful to the understanding of its financial status, operating performances and cash flows during the current interim period.
- 企业对没有法律法规依据或者超过法律法规规定范围和标准的各种摊派、收费、集资，有权拒绝。? The enterprises are entitled to refuse to pay all kinds of apportions, charges and fund-raisings without legal basis or beyond the scope and standards provisioned by any law or regulation.
- 委托人、受托人、托管人、账户管理人、投资管理人和其他为企业年金基金管理提供服务的主体，应当将企业年金基金与其固有资产和其他资产严格区分，确保企业年金基金的安全。? The entrusting party, entrusted party, trustee, account manager, investment manager and other subjects providing services for the management of enterprise annuity fund shall strictly distinguish the enterprise annuity fund and its fixed assets from other assets so as to ensure the safety of the enterprise annuity fund.
- 在活跃市场中没有报价、公允价值不能可靠计量的权益工具投资，不得指定为以公允价值计量且其变动计入当期损益的金融资产。? The equity investment instruments, for which there is no quoted price in the active market and whose fair value cannot be reliably measured, shall not be designated as a financial asset which is measured at its fair value and of which the variation is recorded into the profits and losses of the current period.
- 资产负债表日后事项包括资产负债表日后调整事项和资产负债表日后非调整事项两种类型：? The events after the balance sheet date include the adjusting events and non-adjusting events occurring after the balance sheet date.
- 关联方关系的存在可能导致发生的非货币性资产交换不具有商业实质。? The existence of the relationship between connected parties is likely to cause the loss of commercial nature of non-monetary assets transaction.
- 建立在预算或者预测基础上的预计现金流量最多涵盖5 年，企业管理层如能证明更长的期间是合理的，可以涵盖更长的期间。? The expected cash flow set forth on the basis of the budget or forecast can cover 5 years at most. Where the managers can prove that a longer period is reasonable, it may cover longer time.
- 预计资产的未来现金流量，应当以经企业管理层批准的最近财务预算或者预测数据，以及该预算或者预测期之后年份稳定的或者递减的增长率为基础。? The expected future cash flow of an asset shall base on the latest financial budget or forecast data as well as the stable or regressive growth rates after the year of the aforesaid budget or forecast.
- 预计资产的未来现金流量也不应当包括筹资活动产生的现金流入或者流出以及与所得税收付有关的现金流量。? The expected future cash flow of an asset shall not include the cash inflow or outflow generated by financing activities, or the cash flow related to the receipt or payment of income taxes.
- 职工教育经费按照国家规定的比例提取，专项用于企业职工后续职业教育和职业培训。? The expense for staff training shall be withdrawn at the proportion provisioned by the state, and shall be specially used for the follow-up vocational education and training of employees.
- 企业在筹建期内实际发生的各项费用，除应计入有关财产物资价值者外，应当作为开办费入帐。 The expenses incurred to an enterprise during its preparation period shall be accounted for as starting expenses except those that shall be accounted into related property or material value.
- 终止确认，是指将金融资产或金融负债从企业的账户和资产负债表内予以转销。? The expression ""to stop recognizing"" shall refer to a financial asset or financial liability to be written off from the account and balance sheet of the enterprise.
- 债务工具的公允价值，应当根据取得日或发行日的市场情况和当前市场情况，或其他类似债务工具（即有类似的剩余期限、现金流量模式、标价币种、信用风险、担保和利率基础等）的当前市场利率确定。? The fair value of a liability instrument shall be determined on the basis of the market situation of the day when it is acquired or issued and the current market situation, or the current market interest rates of other similar liability instruments (namely, having a similar remaining period, mode of cash flow, pricing currency, credit risks, basis of guarantee and interest rate, etc.).
- 权益工具的公允价值，应当按照《企业会计准则第22号--金融工具确认和计量》确定。? The fair value of the equity instruments shall be confirmed in accordance with Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments.
- 被投资单位可辨认净资产的公允价值，应当比照《企业会计准则第20号--企业合并》的有关规定确定。? The fair value of the identifiable net assets of the invested entity shall be ascertained by referring to the relevant provisions of the Accounting Standards for Enterprises No. 20 - Merger of Enterprises.
- 该金融资产与确认的相关金融负债不得相互抵销。在随后的会计期间，企业应当继续确认该金融资产产生的收入和该金融负债产生的费用。? The financial asset shall not be used to offset the relevant financial liabilities it has recognized. In the subsequent accounting periods, the enterprise shall continue to recognize the income generated by the financial asset and the expenses generated by the financial liability.
- 已单项确认减值损失的金融资产，不应包括在具有类似信用风险特征的金融资产组合中进行减值测试。? The financial assets which have suffered from an impairment loss in any single amount shall not be included in any combination of financial assets with similar risk features for any impairment test.
- 地方各级人民政府的财政部门管理本地区的会计工作。 The financial department of the local people's government at various levels shall administer accountancy in their region.
- 各级财政部门（以下通称主管财政机关）应当加强对企业财务的指导、管理、监督，其主要职责包括：? The financial departments of all levels (hereinafter referred to as competent authorities of finance collectively) shall enhance guiding, managing and supervising enterprise finance, their principle duties are as follows:
- 金融企业可以根据其特殊性列示利润表项目。? The financial enterprise may, according to its particularities, present the items in the profits.
- 企业财务管理应当按照制定的财务战略，合理筹集资金，有效营运资产，控制成本费用，规范收益分配及重组清算财务行为，加强财务监督和财务信息管理。? The financial management of an enterprise shall consist such financial behaviors as raising funds rationally, operating assets effectively, controlling the cost, regulating the income distribution and reorganization and liquidation, and strengthening financial supervision and financial information management in accordance with the formulated financial strategy.
- 以后各期根据修正后的租赁投资净额和重新计算的租赁内含利率确认融资收入。? The financing incomes for subsequent periods shall be recognized on the basis of the revised net investment in the lease and the recalculated implicit interest rate.
最后更新
