中国财务会计法律法规中英数据库
采用公允价值模式计量的，应当同时满足下列条件：? To make a measurement through the fair value pattern, the following conditions shall be met simultaneously:预计资产未来现金流量的现值，应当综合考虑资产的预计未来现金流量、使用寿命和折现率等因素。? To predict the current value of the future cash flow, the enterprise shall take into comprehensive consideration the expected future cash flow, service life, discount rate, and other factors.资产总计? Total amount of assets负债合计? Total amount of liabilities负债和净资产总计? Total amount of liabilities and net assets对于重要的经济业务，应当单独反映。 Transactions relating to major economic activities are to be identified and separately reported in financial statements.语际翻译 版权所有
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