- 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）所得税费用（收益）的主要组成部分。? (1)the main constituent parts of the income tax expenses (incomes);
- （一）企业年金计划的主要内容及重大变化。? (1)The main contents and important changes of the annuity fund plan of an enterprise;
- （一）债务重组方式。? (1)The manners of debt restructuring;
- （一）债务重组方式。? (1)The manners of debt restructuring;
- （一）已完工作的测量。? (1)The measurement of the work completed;
- （一）资产负债表日后连续三个会计年度每年将支付的不可撤销经营租赁的最低租赁付款额。? (1)the minimum lease payment for the irrevocable operating lease for each of the next 3 accounting years subsequent to the balance sheet date; and
- （一）资产负债表日后连续三个会计年度每年将收到的最低租赁收款额，以及以后年度将收到的最低租赁收款额总额。? (1)the minimum lease receipt for each of the next 3 accounting years subsequent to the balance sheet date and the aggregate minimum lease receipt thereafter; and
- （一）货币资金；? (1)The monetary fund;
- （一）子公司、合营企业和联营企业清单，包括企业名称、注册地、业务性质、投资企业的持股比例和表决权比例。? (1)The name list of its subsidiary companies, joint ventures and associated enterprises, consisting of the names, registration places, and business nature, proportions of shares and proportions of voting rights of the investing enterprises;
- （一）编报企业的名称。? (1)the name of the presenting enterprise;
- （一）前期差错的性质。? (1)The nature of the prior period errors;
- （一）净利润；? (1)the net profits;
- （一）准备立即出售或在近期出售的非衍生金融资产。? (1)the non-derivative financial assets which are to be sold immediately or in the near future;
- （一）市场内交易的对象具有同质性；? (1)The objects of transaction in the market are homogeneous;
- （一）期初净资产。? (1)The opening net assets;
- （一）财务报表的批准报出者和财务报表批准报出日。? (1)The organ which authorizes the issuance of the financial statements, and the date on which the financial statements are authorized to be issued.
- （一）各类租入固定资产的期初和期末原价、累计折旧额。? (1)the originally recorded carrying amounts at the beginning and the end of the period of each class of leased fixed assets, and the accumulated depreciation amount;
- （一）在租赁期届满时，租赁资产的所有权转移给承租人。? (1)The ownership of the leased asset is transferred to the lessee when the term of lease expires;
- （一）实收资本（或股本）；? (1)the paid-in capital (capital stock);
- （一）符合本准则规定的确认条件、构成无形资产成本的部分；? (1)The part meeting the confirmed conditions as prescribed in these Standards and consisting of the cost of intangible assets; and
- （一）钻前准备支出，包括前期研究、工程地质调查、工程设计、确定井位、清理井场、修建道路等活动发生的支出；? (1)The pre-drilling preparation disbursements, including the pre-phase research, project geological investigation, project design, determination of [] of the well, cleaning up the well site, building roads, as well as other activities;
- （一）以公允价值计量且其变动计入当期损益的金融资产或金融负债公允价值变动形成的利得或损失，应当计入当期损益。? (1)The profits and losses, arising from the change in the fair value of the financial asset or financial liability which is measured at its fair value and of which the variation is recorded into the profits and losses of the current period, shall be recorded into the profits and losses of the current period;
- （一）累计实际发生的合同成本占合同预计总成本的比例。? (1)The proportion of accumulative actual contract costs incurred against the expected total contract costs;
- （一）买入或者卖出以外币计价的商品或者劳务；? (1)the purchase or sale of goods or services valuated in foreign currency;
- （一）取得该金融资产或承担该金融负债的目的，主要是为了近期内出售或回购。? (1)The purpose to acquire the said financial assets or undertake the financial liabilities is mainly for selling or repurchase of them in the near future;
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