- 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
- 在对预算或者预测期之后年份的现金流量进行预计时，所使用的增长率除了企业能够证明更高的增长率是合理的之外，不应当超过企业经营的产品、市场、所处的行业或者所在国家或者地区的长期平均增长率，或者该资产所处市场的长期平均增长率。? When making estimate of the cash flow after the year of the budget or forecast, the growth rates adopted shall not, unless the enterprise can prove that it is reasonable to adopt higher growth rates, exceed the long-term average growth rate of the products, or the market, or the industrial field which the enterprise belongs to, or the country or region where the enterprise is located, or the long-term average growth rate of the market where the asset is situated.
- 编制合并财务报表时，应当以购买日确定的各项可辨认资产、负债及或有负债的公允价值为基础对子公司的财务报表进行调整。? When preparing consolidated financial statements, it shall adjust the financial statements of the subsidiary company on the basis of the fair values of the identifiable assets, liabilities and contingent liabilities determined on the acquisition date.
- 编制合并财务报表时，参与合并各方的内部交易等，应当按照《企业会计准则第33号--合并财务报表》处理。? When preparing consolidated financial statements, the internal dealings of the parties to the combination shall be treated according to the Accounting Standards for Enterprises No. 33 - Consolidated Financial Statement.
- 注册会计师执行审计业务出具报告时，不得有下列行为： When preparing reports in the course of carrying out audit services, certified public accountants may not commit any of the following acts:
- 企业筹集资金，应当按规定核算和使用，并诚信履行合同，依法接受监督。? When raising fund, an enterprise shall assess and use the fund under the related provisions, undertake the contract in good faith and accept supervision under law.
- 采取前后期对比方式编列的，上期的项目分类和内容与本期不一致的，应当将上期数按本期项目和内容，调整有关数字。 When so arranged, if the classification and contents of statement items of the previous accounting period are different from that of the current period, such items shall be adjusted in conformity with that of the current period.
- 在确定实际利率时，应当在考虑金融资产或金融负债所有合同条款（包括提前还款权、看涨期权、类似期权等）的基础上预计未来现金流量，但不应当考虑未来信用损失。? When the actual interest rate is determined, the future cash flow shall be predicted on the basis of taking into account all the contractual provisions concerning the financial asset or financial liability (including the right to repay the loan ahead of schedule, call options, similar options and etc.), and the future credit losses shall not be taken into account.
- 再保险分出人应当在资产负债表日调整原保险合同未到期责任准备金余额时，相应调整应收分保未到期责任准备金余额。? When the cedant adjusts the balance of the unearned premium reserve of the original insurance contract on the balance sheet date, it shall adjust the amount of the receivable reinsurance unearned premium reserve accordingly.
- 非金融资产或非金融负债的预期交易形成了一项确定承诺时，该确定承诺满足运用本准则规定的套期会计方法条件的，也应当选择上述两种方法之一处理。? When the forecast transaction of a non-financial asset or non-financial liability forms a firm commitment, if the firm commitment satisfies the conditions for adopting the hedging accounting method as prescribed in these Standards, either of the above-mentioned methods shall be chose to deal with it as well.
- 无形资产的使用寿命及摊销方法与以前估计不同的，应当改变摊销期限和摊销方法。? When the service life and the amortization method of intangible assets are different from those before, the years and method of the amortization shall be changed.
- 钻井勘探支出已费用化的探井又发现了探明经济可采储量的，已费用化的钻井勘探支出不作调整，重新钻探和完井发生的支出应当予以资本化。? Where a new economically exploitable reserve is discovered and proved in a well for which the drilling exploration disbursements have been expensed, no adjustment may be made to the expensed drilling exploration disbursements and the disbursements for re-drilling exploration and for the completion of the well shall be capitalized.
- 购建或者生产符合资本化条件的资产需要试生产或者试运行的，在试生产结果表明资产能够正常生产出合格产品、或者试运行结果表明资产能够正常运转或者营业时，应当认为该资产已经达到预定可使用或者可销售状态。? Where a qualified asset under acquisition and construction or production needs trial production or trial operation, it shall be deemed to be ready for the intended use or sale, when the result of the trial production indicates that the asset is able to normally produce qualified products, or when the trial operation result indicates that the asset is able to run or operate normally,.
- 在预计资产的未来现金流量时已经对资产特定风险的影响作了调整的，估计折现率不需要考虑这些特定风险。? Where an adjustment has been made to the specific risks of the asset when an estimate of the future cash flow of an asset is made, it does not need to take into consideration these specific risks when making an estimate of the discount rate.
- 购买日后12 个月内对确认的暂时价值进行调整的，视为在购买日确认和计量。? Where an adjustment is made to the temporarily determined values within 12 months after the acquisition date, it shall be deemed as the recognition and measurement on the acquisition date.
- 企业与金融资产转入方签订服务合同提供相关服务的（包括收取该金融资产的现金流量，并将所收取的现金流量交付给指定的资金保管机构等），应当就该服务合同确认一项服务资产或服务负债。服务负债应当按照公允价值进行初始计量，并作为上述对价的组成部分。? Where an enterprise concludes a service contract with the transferee of a financial asset on providing relevant services (including receiving cash flow of the financial asset and delivering the received cash flow to the fund preservation institution as designated), it shall recognize a service asset or liability based on the service contract. The service liability shall be subject to the initial measurement according to its fair value and shall be treated as an integrate part of the aforesaid consideration.
- 企业已经承诺重组的，在确定资产的未来现金流量的现值时，预计的未来现金流入和流出数，应当反映重组所能节约的费用和由重组所带来的其他利益，以及因重组所导致的估计未来现金流出数。? Where an enterprise has made a commitment of recombination, when determining the current value of the future cash flow of assets, the amounts of the expected future cash inflow and outflow shall reflect the expenses that can be saved in the recombination, other benefits to be brought about by the recombination, and the estimated amount of the future cash outflow that may result from the recombination.
- 企业对现存金融负债全部或部分的合同条款作出实质性修改的，应当终止确认现存金融负债或其一部分，同时将修改条款后的金融负债确认为一项新金融负债。? Where an enterprise makes substantial revisions to some or all of the contractual stipulations of the existing financial liability, it shall terminated the recognition of the existing financial liability or part of it, and at the same time recognize the financial liability after revising the contractual stipulations as a new financial liability.
- 因金融资产转移获得了新金融资产或承担了新金融负债的，应当在转移日按照公允价值确认该金融资产或金融负债（包括看涨期权、看跌期权、担保负债、远期合同、互换等），并将该金融资产扣除金融负债后的净额作为上述对价的组成部分。? Where an enterprise obtains a new financial asset or undertakes a new financial liability due to the transfer of a financial asset, it shall, on the date of transfer, recognize the financial asset or liability according to its fair value (including the call option, put option, guaranteed liability, future contract, interchange, etc.) , and shall treat the net amount as an integral part of the aforesaid consideration through deducting the financial liability from the financial asset .
- 企业需要通过计算判断是否已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的，在计算金融资产未来现金流量净现值时，应当考虑所有合理、可能的现金流量波动，并采用适当的现行市场利率作为折现率。? Where an enterprise requires to judge, by calculation, whether it has transferred nearly all of the risks and rewards related to the ownership of financial asset to the transferee, when it calculates the net present value of the future cash flow of the financial asset, it shall take into consideration all the reasonable and possible fluctuating of the cash flow, and shall adopt an appropriate present market interest rate as the discount rate.
- 企业将用于偿付金融负债的资产转入某个机构或设立信托，偿付债务的现时义务仍存在的，不应当终止确认该金融负债，也不能终止确认转出的资产。? Where an enterprise transfers any of its assets used for repaying its financial liabilities into any institution or to establish a trust, and the prevailing obligations to repay the liabilities remain to exist, it shall not terminate the recognition of the said financial liability and the transferred asset.
- 投资企业与其他方对被投资单位实施共同控制的，被投资单位为其合营企业。? Where an investing enterprise and other parties do joint control over an invested entity, the invested entity shall be their joint enterprise.
- 投资企业能够对被投资单位施加重大影响的， 被投资单位为其联营企业。? Where an investing enterprise is able to have significant influences on an invested entity, the invested entity shall be its associated entity.
- 有迹象表明某项总部资产可能发生减值的，企业应当计算确定该总部资产所归属的资产组或者资产组组合的可收回金额，然后将其与相应的账面价值相比较，据以判断是否需要确认减值损失。? Where any evidence shows any possible impairment of a particular asset of the headquarter, the enterprise shall calculate and determine the recoverable amount of the asset group to which the asset group or the combination of group assets belongs to, then compare it with the corresponding carrying value of the asset so as to decide whether it is necessary to confirm the impairment loss.
- 其他长期负债存在类似情况的，比照上述第一款和第二款处理。? Where any other long-term liability is under a similar circumstance, it shall be treated according to the provisions of the preceding 2 paragraphs.
- 溢价或者折价购入的债券，其实际支付的价款与债券面值的差额，应当在债券到期前分期摊销。 Where bonds are acquired at a premium or discount, the difference between the cost and the face value of the bonds shall be amortized over the periods prior to maturity of the bonds.
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