- 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）投资性房地产的种类、金额和计量模式。? (1)The type, amount and measurement pattern of the investment real estates;
- （一）其价值随特定利率、金融工具价格、商品价格、汇率、价格指数、费率指数、信用等级、信用指数或其他类似变量的变动而变动，变量为非金融变量的，该变量与合同的任一方不存在特定关系；? (1)The values thereof varies with particular interest rates, prices of financial instruments, prices of commodities, foreign exchange rates, price indexes, premium rate indexes, credit ratings, credit indexes and other similar variables; if the variable is a non-financial variable, there shall not exist any special relationship between such variable and any party to the contract;
- （一）应当支付给职工的工资、奖金、津贴和补贴，及其期末应付未付金额。? (1)The wages, bonuses, allowances and subsidies, which shall be paid to the employees, and the amounts payable at the end of period;
- （一）生物资产有活跃的交易市场；? (1)There is an active biological asset trading market; and
- （一）投资性房地产所在地有活跃的房地产交易市场；? (1)There is an active trading market of real estate in the [] of the investment real estate; and
- （一）该追加资产在设计、技术或功能上与原合同包括的一项或数项资产存在重大差异。? (1)There is great difference between the additional asset and the original asset under the original contract in terms of design, technology or function; or
- （一）为生产商品、提供劳务、出租或经营管理而持有的；? (1)They are held for the sake of producing commodities, rendering labor service, renting or business management; and
- （一）该货币主要影响商品和劳务的销售价格，通常以该货币进行商品和劳务的计价和结算；? (1)This currency mainly affects the selling prices of goods and services, and generally the goods and services are valuated and settled in this currency;
- （一）该项交易不是企业合并；? (1)This transaction is not business combination; and
- （一）用于补偿企业以后期间的相关费用或损失的，确认为递延收益，并在确认相关费用的期间，计入当期损益。? (1)Those subsidies used for compensating the related future expenses or losses of the enterprise shall be recognized as deferred income and shall included in the current profits and losses during the period when the relevant expenses are recognized; or
- （一）采用估值技术确定金融工具的公允价值时，应当尽可能使用市场参与者在金融工具定价时考虑的所有市场参数，包括无风险利率、信用风险、外汇汇率、商品价格、股价或股价指数、金融工具价格未来波动率、提前偿还风险、金融资产或金融负债的服务成本等，尽可能不使用与企业特定相关的参数。? (1)To determine the fair value of a financial asset by adopting value appraisal techniques, one shall adopt, if possible, all the market parameters that are taken into account by market participants in pricing financial instruments, including the risk-free interest rates, credit risks, foreign exchange rates, commodity prices, stock prices or stock indexes, the future fluctuation rate of financial instrument prices, risks of repayment ahead of schedule, the service costs of financial assets or financial liabilities, etc., and try its best to avoid adopting those parameters that relate to particular enterprises.
- （一）将金融资产所产生现金流量中特定、可辨认部分转移，如企业将一组类似贷款的应收利息转移等。? (1)To transfer the specific or identifiable portion of the cash flow arising from the financial asset, for example, the enterprise transfers the receivable interests of a group of similar loans and etc.;
- （一）换入资产、换出资产的类别。? (1)Types of the assets received and surrendered;
- （十） 财务费用；? (10) The financial expenses;
- （十）非流动资产处置损益；? (10)the profits and losses on the disposal of non-current assets;
- （十）再保险合同的权利和义务，适用《企业会计准则第26号--再保险合同》。? (10)The rights and obligations involved in a re-insurance contract shall be subject to the Accounting Standards for Enterprises No. 26 - Re-insurance Contracts;
- （十一） 关键管理人员薪酬。? (11) The emoluments for key managerial personnel.
- （十一） 关键管理人员薪酬。? (11) The emoluments for key managerial personnel.
- （十一） 投资损益；? (11) The profit or losses arising from investments;
- （十一）企业发行的权益工具，适用《企业会计准则第37号--金融工具列报》? (11)The equity instruments as issued by an enterprise shall be subject to the Accounting Standards for Enterprises No. 37 - Presentation of Financial Instruments.
- （十一）所得税费用；? (11)the income tax expenses; and
- （十一）中期资产负债表日至中期财务报告批准报出日之间发生的非调整事项。? (11)The non-adjusting events occurring during the period from interim balance sheet date to the date on which the interim financial report is authorized for issuance;
- （十二） 递延所得税资产和递延所得税负债；? (12) The deferred income tax assets and the deferred income tax liabilities;
- （十二）上年度资产负债表日以后所发生的或有负债和或有资产的变化情况。? (12)The details of any changes in contingent liabilities and contingent assets after the prior year's balance sheet date;
- （十二）净利润。? (12)the net profits.
最后更新
