- 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
- （二）该金融工具公允价值变动区间内，各种用于确定公允价值估计数的概率能够合理地确定。? (2)Where, within the range of variation of the said financial instrument, the various probabilities adopted to determine the estimate of the fair values thereof can be reasonably determined.
- （二）境外经营活动中与企业的交易是否在境外经营活动中占有较大比重；? (2)Whether or not the transactions with the enterprise in overseas business operations account for a relatively large proportion in oversea business operations;
- （三） 属于贷款贴息、专项经费补助的，作为企业收益处理。? (3) where the fund is a loan of discounted interest or a special subsidy, it shall be dealt with as an income of the enterprise.
- （三）承租人支付一笔足够大的额外款项。? (3)Where the lessee makes an additional payment of a sufficiently large amount;
- （三）金融资产或金融负债没有现行出价或要价，但最近交易日后经济环境没有发生重大变化的，企业应当采用最近交易的市场报价确定该金融资产或金融负债的公允价值。? (3)Where there is no available offer or charge for a financial asset or financial liability, but there is no any significant change to the economic environment after the latest transaction day, the enterprise shall adopt the market quoted price of the latest transaction to determine the fair value of the said financial asset or financial liability.
- （三）境外经营活动产生的现金流量是否直接影响企业的现金流量、是否可以随时汇回；? (3)Whether or not the cash flow incurred in overseas business operations directly affect the cash flow of the enterprise, and whether or not the cash may be remitted back at any time;
- （三）企业管理层在确定各关键假设相关的价值时，是否与企业历史经验或者外部信息来源相一致；如不一致，应当说明理由。? (3)Whether or not the values of the crucial assumptions as determined by the managers of the enterprise are consistent with the experiences of the enterprise or the source of its external information; if not, the reasons shall be accounted for.
- （四） 属于政府转贷、偿还性资助的，作为企业负债管理。? (4) where the fund is a reloan of the government or a refundable subsidy, it shall be dealt with as a liability of the enterprise.
- （四）在合并合同或协议中对可能影响合并成本的未来事项作出约定的，购买日如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的，购买方应当将其计入合并成本。? (4)Where any future event that is likely to affect the combination costs is stipulated in the combination contract or agreement, if it is likely to occur and its effects on the combination costs can be measured reliably, the acquirer shall record the said amount into the combination costs.
- （四）以支付现金、转让非现金资产以及承担债务作为合并对价的，所支付对价在合并日的账面价值；? (4)Where the consideration for the combination is the cash paid, the non-cash assets transferred and the liabilities assumed, it shall disclose the carrying amount of the consideration on the combining date.
- （四）境外经营活动产生的现金流量是否足以偿还其现有债务和可预期的债务。? (4)Whether or not the cash flow incurred in overseas business operations is sufficient to settle its current liabilities and predictable liabilities.
- （五） 属于弥补亏损、救助损失或者其他用途的，作为企业收益处理。? (5) where the fund is for making up loss, relieving loss or other purposes, it shall be dealt with as an income of the enterprise.
- （八）权益工具投资的公允价值发生严重或非暂时性下跌；? (8)Where the fair value of the equity instrument investment drops significantly or not contemporarily;
- 企业在提供上述（五）和（十）有关关联方交易、分部收入与分部利润（亏损）信息时，应当同时提供本中期（或者本中期末）和本年度年初至本中期末的数据，以及上年度可比本中期（或者可比期末）和可比年初至本中期末的比较数据。? When an enterprise provides information about the affiliated party transactions, and segment revenue and segment profit (loss) as mentioned in the preceding items (5) and (10), it shall simultaneously provide the figures of the current interim period (or the end of the current interim period), the figures during the period from the beginning of the current year to the end of the current interim period, the comparative figures of the comparative current period of the prior year (or the end of the comparative period), and comparative figures during the period from the beginning of the comparative year to the end of the current interim period.
- 在将商誉的账面价值分摊至相关的资产组或者资产组组合时，应当按照各资产组或者资产组组合的公允价值占相关资产组或者资产组组合公允价值总额的比例进行分摊。? When apportioning the carrying value of the business reputation to the relevant asset groups or combinations of asset groups, it shall be apportioned on the basis of the proportion of the fair value of each asset group or combination of asset groups to the total fair value of the relevant asset groups or combinations of asset groups.
- 用电子计算机进行会计核算的，对使用的软件及其生成的会计凭证、会计帐簿 、会计报表和其他会计资料的要求，应当符合国务院财政部门的规定。 When computers are used in accounting, requirements regarding software used and the accounting proofs, accounting books, accounting statements and other accounting data generated therefrom shall conform to State Council and Ministry of Finance provisions.
- 企业支付、调度资金，应当按照内部财务管理制度的规定，依据有效合同、合法凭证，办理相关手续。? When conducting the payment or al[] of funds, an enterprise shall, under the stipulations of its internal financial management system, go through the related formalities upon the strength of the effective contracts and legal vouchers.
- 各种存货发出时，企业可以根据实际情况，选择使用先进先出法、加权平均法、移动平均法、个别计价法等方法确定其实际成本。 When delivering inventories, enterprises nay account for their actual cost under the following methods: first-in first-out, weighted average, moving average, specific identification, last-in first-out, etc.
- 处置境外经营时，上述在所有者权益中单列项目反映的套期工具利得或损失应当转出，计入当期损益。? When disposing an overseas operation, the profit or loss of the hedging instrument reflected by the separately presented item in the owner's equity shall be shifted out and shall be recorded in the profits and losses of the current period.
- 企业选择了上述两种处理方法之一作为会计政策后，应当一致地运用于相关的所有预期交易套期，不得随意变更。? When either of the above-mentioned methods is chosen by an enterprise as the accounting policy, it shall be applied to all relevant forecast transaction hedging and shall not be changed randomly.
- 企业在制订计提标准时可以征询中介机构、有关专家的意见。? When formulates the standards, the enterprise may consult an intermediary organ or related experts.
- 在很可能获得足够的应纳税所得额时，减记的金额应当转回。? When it is probable to obtain sufficient taxable income taxes, such write-down amount shall be subsequently reversed.
- 转让该矿区组最后一个未探明矿区的剩余矿区权益时，转让所得与未探明矿区权益账面价值的差额，计入当期损益。? When it transfers the residual rights and interests of the final unproved mining area among the group of the mining areas, the difference between the transfer income and the book value of the unproved mining area shall be recorded in the profits and incomes of the current period.
- 企业对外捐赠应当符合法律、行政法规及有关财务规定，制定实施方案，明确捐赠的范围和条件，落实执行责任，严格办理捐赠资产的交接手续。? When makes a donation, an enterprise shall conform to the related laws, administrative regulations and provisions on financial affairs, set down an executive plan, define the scope and conditions of the donation, determine and implement the responsibility for its implementation and seriously perform the hand-over procedures for the donated assets.
- 企业向境外投资的，还应当经投资者审议批准，并遵守国家境外投资项目核准和外汇管理等相关规定。? When making an overseas investment, an enterprise shall acquire the approval of the investors and comply with the related provisions of the state on the examination and approval of overseas investment projects and foreign exchange control.
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