- 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）支付补价的，应当以换出资产的账面价值，加上支付的补价和应支付的相关税费，作为换入资产的成本，不确认损益。? (1)The enterprise, which pays the boot, shall treat the result of the carrying value of the assets surrendered plus the paid boot and relevant payable taxes as the cost of the assets received, and no profit or loss may be recognized; or
- （一）该资产的预计产出能力或实物产量；? (1)The expected output capacity or output of physical objects;
- （一）预计生产能力或实物产量；? (1)The expected production capacity or output of physical objects;
- （一）以公允价值计量且其变动计入当期损益的金融资产，包括交易性金融资产和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；? (1)the financial assets which are measured at their fair values and the variation of which is recorded into the profits and losses of the current period, including transactional financial assets and the financial assets which are measured at their fair values and of which the variation is included in the current profits and losses;
- （一）以公允价值计量且其变动计入当期损益的金融负债，包括交易性金融负债和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；? (1)the financial liabilities which are measured at their fair values and of which the variation is included in the current profits and losses, including transactional financial liabilities and the designated financial liabilities which are measured at their fair values and of which the variation is included in the current profits and losses; and
- （一）该固定资产处于处置状态。? (1)The fixed asset is in a state of disposal; or
- （一）外币货币性项目，采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额，计入当期损益。? (1)The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date. The balance of exchange arising from the difference between the spot exchange rate on the balance sheet date and the spot exchange rate at the time of initial recognition or prior to the balance sheet date shall be recorded into the profits and losses at the current period.
- （一）企业及其境外经营选定的记账本位币及选定的原因，记账本位币发生变更的，说明变更理由。? (1)The functional currency chosen by an enterprise and its overseas businesses and the reasons for such choice; if the functional currency is changed, the grounds for the change shall be given;
- （一）换入资产的未来现金流量在风险、时间和金额方面与换出资产显著不同。? (1)The future cash flow of the assets received is different from that of the surrendered assets in the aspects of risk, time and amount notably; and
- （一）该组合同按一揽子交易签订；? (1)The group of contracts is signed as a package deal;
- （一）套期工具已到期、被出售、合同终止或已行使。? (1)The hedging instrument has been mature or has been sold, or the contract is terminated or has been exercised.
- （一）套期工具已到期、被出售、合同终止或已行使。? (1)The hedging instrument has been mature or sold, or the contract is terminated or has been exercised.
- （一）存货的减值，适用《企业会计准则第1号--存货》。? (1)The impairment of inventories shall be subject to the Accounting Standard for Business Enterprises No. 1 - Inventories;
- （一）因购买而增加的生物资产；? (1)The increase of the biological assets as a result of purchase;
- （一）分入业务各项分保准备金的增减变动情况。? (1)the information on the increase and decrease of reinsurance reserves for the ceded-in business.
- （一）合同规定的初始收入；? (1)The initial amount of revenue stipulated in the contract; and
- （一）以支付现金取得的长期股权投资，应当按照实际支付的购买价款作为初始投资成本。? (1)The initial cost of a long-term equity investment obtained by making payment in cash shall be the purchase cost which is actually paid.
- （一）商誉的初始确认。? (1)the initial recognition of business reputation;
- （一）存款利息收入，按照本金和适用的利率确定。? (1)The interest incomes on deposits shall be determined according to the principal and applicable interest rate;
- （一）投资企业能够控制暂时性差异转回的时间；? (1)The investing enterprise can control the time of the reverse of temporary differences; and
- （一）投资性房地产开始自用。? (1)The investment real estate begins to be used for its own;
- （一）持有至到期投资以及贷款和应收款项，应当采用实际利率法，按摊余成本计量。? (1)The investments held until their maturity, loans and accounts receivable shall be measured on the basis of the post-amortization costs by adopting the actual interest rate method;
- （一）出租人以经营租赁方式租出的土地使用权和建筑物，适用《企业会计准则第3号--投资性房地产》。? (1)The land use right and buildings rented out by a lessor by way of operating lease shall be subject to the Accounting Standards for Enterprises No. 3 - Investment Real Estates;
- （一）以资产清偿债务；? (1)The liquidation of a debt by asset;
- （一）由《企业会计准则第2号--长期股权投资》规范的长期股权投资，适用《企业会计准则第2号--长期股权投资》。? (1)The long-term equity investments as regulated by the Accounting Standards for Enterprises No. 2 - Long-term Equity Investment shall be subject to the Accounting Standards for Enterprises No. 2 - Long-term Equity Investments;
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