- 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）自用房地产，即为生产商品、提供劳务或者经营管理而持有的房地产。? (1)The real estates for self-use, that is to say, the real estates held for manufacturing commodities, rendering labor services or business management; and
- （一）应收分保账款；? (1)the receivable reinsurance;
- （一）企业注册地、组织形式和总部地址。? (1)the registered place and organizational form, and the address of its headquarters;
- （一）再保险合同成立并承担相应保险责任；? (1)The reinsurance contract is established and assumes relevant insurance liabilities;
- （一）分保费收入；? (1)the reinsurance premium income;
- （一）相关的经济利益很可能流入企业；? (1)The relevant economic benefits are likely to flow into the enterprise; and
- （一）原直接在所有者权益中确认的相关利得或损失，应当在该非金融资产或非金融负债影响企业损益的相同期间转出，计入当期损益。? (1)The relevant profit or loss directly recognized in the owner's equity originally shall be shifted out during the same period in which this non-financial asset or non-financial liability affects the profit or loss of the enterprise and shall be recorded in the current profits and losses of the current period.
- （一）编报前期财务报表时预期能够取得并加以考虑的可靠信息。? (1)The reliable information that was available and could reasonably be expected to be obtained and taken into account when preparing the financial statements for the prior periods;
- （一）法律、行政法规或者国家统一的会计制度等要求变更。? (1)The requirement by any law, administrative regulation, or national uniform accounting system changes; or
- （一）已出租的土地使用权。? (1)The right to use any land which has already been rented;
- （一）作为投资性房地产的土地使用权，适用《企业会计准则第3号--投资性房地产》。? (1)The right to use the land as investment real estates shall be subject to the Accounting Standard for Business Enterprises No. 3 -Investment properties;
- （一）应付证券清算款；? (1)The settlement accounts payable of bolds;
- （一）短期借款；? (1)the short-term borrowings;
- （一）企业已将商品所有权上的主要风险和报酬转移给购货方；? (1)The significant risks and rewards of ownership of the goods have been transferred to the buyer by the enterprise;
- （一）符合资本化条件的资产的实体建造（包括安装）或者生产工作已经全部完成或者实质上已经完成。? (1)The substantial construction (including installation), or the production of the qualified assets has been finished completely or substantially;
- （一）暂时性差异在可预见的未来很可能转回；? (1)The temporary differences are likely to be reversed in the expected future; and
- （一）持有该金融资产的期限不确定。? (1)The term for holding the financial assets is not definite;
- （一）当期因以权益结算的股份支付而确认的费用总额。? (1)The total amount of the expenses as result of equity-settled share-based payments, which is recognized in the current period;
- （一）当期授予、行权和失效的各项权益工具总额。? (1)The total amounts of the equity instruments that are granted, exercised and invalidated in the current period;
- （一）各项合同总金额，以及确定合同完工进度的方法。? (1)The total contract amount and the methods used to ascertain the schedule of each contract project;
- （一）合同总收入能够可靠地计量；? (1)The total contract revenue can be measured in a reliable way;
- （一）交易费用，包括支付给代理机构、咨询机构、券商的手续费和佣金及其他必要支出，按照实际发生的金额确定。? (1)The transaction expenses, including the commission charge, commissions and other necessary disbursements paid to the commissioned agents, consultation agents and broker, the amount of which shall be determined in accordance with the actually incurred amount;
- （一）该项交换具有商业实质；? (1)The transaction is commercial in nature; and
- （一）初始取得投资时，应当以交易日支付的成交价款作为其公允价值。发生的交易费用直接计入当期损益。? (1)The transaction price paid on the transaction date shall be measured as the fair value when an initially investment obtained. The transaction fee shall be directly recorded as profit or loss for the current period; and
- （一）政府补助的种类及金额。? (1)The type and amount of the government subsidies;
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