- 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） 属于国家直接投资、资本注入的，按照国家有关规定增加国家资本或者国有资本公积。? (1) where the fund is directly invested or injected by the state, the national capital or state-owned capital reserve shall be increased under the related provisions of the state.
- （一）职工工资、奖金、津贴和补贴；? (1)Wages, bonuses, allowances and subsidies for the employees;
- （一）发生重大减值损失的资产是单项资产的，应当披露该单项资产的性质。提供分部报告信息的，还应披露该项资产所属的主要报告分部。? (1)Where a serious impairment loss has been incurred for a single item asset, the enterprise shall disclose the nature of the single item asset. Where any segment of the reporting information is provided, the enterprise shall also disclose the segment of the main reporting to which this asset belongs to.
- （一）该金融资产有固定到期日的，应当在该金融资产的剩余期限内，采用实际利率法摊销，计入当期损益。? (1)Where such financial asset has a fixed date of maturity, it shall be amortized within the remaining period of the said financial asset by adopting the actual interest rate method and be recorded into the profits and losses of the current period.
- （一）收取该金融资产现金流量的合同权利终止。? (1)Where the contractual rights for collecting the cash flow of the said financial asset are terminated; or
- （一）嵌入衍生工具对混合工具的现金流量没有重大改变。? (1)Where the embedded derivative instrument does not significantly change the cash flow of the mixed instrument;
- （一）企业已经制定正式的解除劳动关系计划或提出自愿裁减建议，并即将实施。? (1)Where the enterprise has formulated a formal plan on the cancellation of labor relationship or has brought forward a proposal on voluntary layoff and will execute it soon.
- （一）可收回金额按资产的公允价值减去处置费用后的净额确定的，还应当披露公允价值减去处置费用后的净额的估计基础。? (1)Where the recoverable amount is determined on the basis of the net amount of the fair value of the asset minus the disposal expenses, the enterprise shall disclose the basis for the estimate of the net amount of the fair value minus the disposal expenses.
- （一）该金融工具公允价值合理估计数的变动区间很小。? (1)Where there is a very small range for the variation of the reasonable fair value estimate of the said financial instrument;
- （一）与主合同在经济特征及风险方面不存在紧密关系；? (1)Where there is no close relationship between it and the principal contract in terms of economic features and risks; and
- （一）境外经营对其所从事的活动是否拥有很强的自主性；? (1)Whether or not the overseas businesses are quite independent from the activities in which it is engaged;
- （一）经出租人同意。? (1)With the consent of the lessor;
- （二） 属于投资补助的，增加资本公积或者实收资本。国家拨款时对权属有规定的，按规定执行；没有规定的，由全体投资者共同享有。? (2) where the fund is an investment subsidy, the capital reserve or the paid-in capital shall be increased. If the state has provisioned its ownership when appropriating the fund, the related provisions shall apply; otherwise, this fund shall be shared by all investors commonly.
- （二）职工福利费；? (2)Welfare expenses for the employees;
- （二）估值日对投资进行估值时，应当以其公允价值调整原账面价值，公允价值与原账面价值的差额计入当期损益。? (2)When estimating the value of an investment on the estimate day, the original carrying value of the investment shall be adjusted according to its fair value, and the difference between its fair value and its original carrying value shall be recorded as profit or loss for the current period.
- （二）为购建或者生产符合资本化条件的资产而占用了一般借款的，企业应当根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率，计算确定一般借款应予资本化的利息金额。? (2)Where a general borrowing is used for the acquisition and construction or production of assets eligible for capitalization, the enterprise shall calculate and determine the to-be-capitalized amount of interests on the general borrowing by multiplying the weighted average asset disbursement of the part of the accumulative asset disbursements minus the general borrowing by the capitalization rate of the general borrowing used.
- （二）发生重大减值损失的资产是资产组（或者资产组组合，下同）的，应当披露：? (2)Where a serious impairment loss has been incurred to an asset group (or combination of asset groups, the same below), it shall disclose:
- （二）企业持有可抵销市场风险的资产和负债时，可采用市场中间价确定可抵销市场风险头寸的公允价值；同时，用出价或要价作为确定净敞口的公允价值。? (2)Where an enterprise holds the assets or liabilities that can be used to counteract the market risks, it may adopt the middle price of the market to determine the fair value of the positions that can counteract the risks of the market; meanwhile, the offer or charge shall be the basis for determining the fair value of net exposure.
- （二）对于相关总部资产中有部分资产难以按照合理和一致的基础分摊至该资产组的，应当按照下列步骤处理：? (2)Where it is difficult to apportion some assets of the related assets of the headquarter to this asset group on a reasonable and consistent basis, the enterprise shall take the following steps to treat these assets:
- （二）与嵌入衍生工具条件相同，单独存在的工具符合衍生工具定义。? (2)Where it shares the same conditions with that of the embedded derivative instrument, and the independent instrument meets the requirements of the definition of derivative instrument.
- （二）该金融资产没有固定到期日的，仍应保留在所有者权益中，在该金融资产被处置时转出，计入当期损益。? (2)Where such financial asset does not have a fixed date of maturity, it shall remain in the owner’s equity. And when the said financial asset is transferred out at its disposal, it shall be recorded into the profits and losses of the current period.
- （二）类似混合工具所嵌入的衍生工具，明显不应当从相关混合工具中分拆。? (2)Where the derivative instruments embedded in similar mixed instruments shall obviously not be separated from the relevant mixed instruments.
- （二）承租人与原出租人就同一资产或同类资产签订了新的租赁合同。? (2)Where the lessee enters into a new lease for the same asset or asset of the same kind with the same lessor;
- （二）可收回金额按资产预计未来现金流量的现值确定的，还应当披露估计其现值时所采用的折现率，以及该资产前期可收回金额也按照其预计未来现金流量的现值确定的情况下，前期所采用的折现率。? (2)Where the recoverable amount is determined on the basis of the expected future cash flow of the assets, the enterprise shall disclose the discount rate it adopts for estimating the current value of the assets, as well as the discount rate it adopted in the previous period when the recoverable amount of the asset in the previous period was also determined on the basis of the expected future cash flow of the asset.
- （二）该金融资产已转移，且符合《企业会计准则第23号--金融资产转移》规定的金融资产终止确认条件。? (2)Where the said financial asset has been transferred and meets the conditions for recognizing the termination of financial assets as provided for in Accounting Standards for Enterprises No. 23 - Transfer of Financial Assets.
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