- 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）固定资产的确认条件、分类、计量基础和折旧方法。? (1)The conditions of recognition, classifications, measurement basis and depreciation methods for the fixed assets;
- （一）施工中尚未安装或使用的材料成本等与合同未来活动相关的合同成本。? (1)The construction costs pertinent to future activity under the contract, such as costs of materials that are not installed or used during the construction;
- （一）会计估计变更的内容和原因。? (1)The contents of and reasons for the changes in accounting estimates;
- （一）根据合同目前完成情况，足以判断工程进度和工程质量能够达到或超过规定的标准；? (1)The contract has reached a stage of completion so that it can be deduced that the schedule and quality of the contract will meet or exceed the specified performance standards; and
- （一）向其他单位交付现金或其他金融资产的合同义务；? (1)the contractual obligations to deliver cash or other financial assets to any other entity;
- （一）外购投资性房地产的成本，包括购买价款、相关税费和可直接归属于该资产的其他支出。? (1)The cost of an investment real estate by acquisition consists of the acquisition price, relevant taxes, and other expenses directly relegated to the asset.
- （一）自行栽培的大田作物和蔬菜的成本，包括在收获前耗用的种子、肥料、农药等材料费、人工费和应分摊的间接费用等必要支出。? (1)The cost of self-planting crops and vegetables consists of the necessary expenses for the materials such as the seeds, fertilizers, and pesticides, labor, indirect apportionment, etc., prior to the harvest;
- （一）自行营造的林木类生产性生物资产的成本，包括达到预定生产经营目的前发生的造林费、抚育费、营林设施费、良种试验费、调查设计费和应分摊的间接费用等必要支出。? (1)The cost of self-planting productive biological assets as forests consists of the necessary expenses for forestation, forest tending, forest operating facilities, testing of good species, investigation and design, indirect apportionment, etc., before accomplishing the expected objective of production and operation; and
- （一）申请取得矿区权益的成本包括探矿权使用费、采矿权使用费、土地或海域使用权支出、中介费以及可直接归属于矿区权益的其他申请取得支出。? (1)The costs for the obtainment of the rights and interests of a mining area shall include the use fee of the exploration right, the use fee of the mining right, the disbursements for the use right of land or sea area, commissions, and other disbursements directly attributable to applying for obtainment of the rights and interests of the mining area.
- （一）资产的市价当期大幅度下跌，其跌幅明显高于因时间的推移或者正常使用而预计的下跌。? (1)The current market price of assets falls, and its decrease is obviously higher than the expected drop over time or due to the normal use;
- （一）根据谈判情况，预计对方能够同意该项索赔；? (1)The customer is expected to accept the claims for compensation in accordance with the situations of negotiations; and
- （一）客户能够认可因变更而增加的收入；? (1)The customer will approve the amount of revenues incurred by the variation; and
- （一）拥有国内和国外的油气储量年初、年末数据。? (1)The data of the beginning and the end of the year of the domestic and overseas oil and gas reserves that they possessed.
- （一）出售日或重分类日距离该项投资到期日或赎回日较近（如到期前三个月内），市场利率变化对该项投资的公允价值没有显著影响。? (1)The date of sale or re-classification is quite near to the maturity date or the repo date of the said investment (e.g., within 3 months prior to maturity) that any change of the market interest rate will produce little impact upon the fair value of the said investment;
- （一）指定为以公允价值计量且其变动计入当期损益的金融负债的贷款承诺。? (1)the designated commitments to grant loans made to the financial liabilities which are measured at their fair values, of which the variation is recorded into the profits and losses of the current period;
- （一）初始确认时被指定为以公允价值计量且其变动计入当期损益的非衍生金融资产；? (1)the designated non-derivative financial assets which, at their initial recognition, are measured at their fair values and of which the variation is included in the current profits and losses;
- （一）该指定可以消除或明显减少由于该金融资产或金融负债的计量基础不同所导致的相关利得或损失在确认或计量方面不一致的情况。? (1)The designation is able to eliminate or obviously reduce the discrepancies in the recognition or measurement of relevant gains or losses arisen from the different basis of measurement of the financial assets or financial liabilities;
- （一）与合同相关的经济利益很可能流入企业；? (1)The economic benefits pertinent to the contract will flow into the enterprise; and
- （一）与该固定资产有关的经济利益很可能流入企业；? (1)The economic benefits pertinent to the fixed asset are likely to flow into the enterprise; and
- （一）与该投资性房地产有关的经济利益很可能流入企业；? (1)The economic benefits pertinent to this investment real estate are likely to flow into the enterprise; and
- （一）与该无形资产有关的经济利益很可能流入企业；? (1)The economic benefits related to intangible assets are likely to flow into the enterprise; and
- （一）企业年金基金，适用《企业会计准则第10号--企业年金基金》。? (1)The enterprise annuity funds shall be subject to the Accounting Standard for Business Enterprises No. 10 -Enterprise Annuity Fund; and
- （一）企业能够满足政府补助所附条件；? (1)The enterprise can meet the conditions for the government subsidies; and
- （一）将收取金融资产现金流量的权利转移给另一方；? (1)The enterprise transfers the right to another party for receiving the cash flow of the financial asset; and
- （一）支付补价的，换入资产成本与换出资产账面价值加支付的补价、应支付的相关税费之和的差额，应当计入当期损益。? (1)The enterprise, which pays the boot, shall record the difference between the cost of the assets received and the sum of the carrying value of the assets surrendered plus the paid boot and relevant payable taxes into the profit or loss of the current period;
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