- 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
- 对委托人有前款所列行为，注册会计师按照执行准则、规则应当知道的，适用前款规定。 Where certified public accountants ought to know the acts of their clients specified above in accordance with the professional standards and rules, the provisions of the preceding paragraph shall apply.
- 如确有必要变更，应当将变更的情况、变更的原因及其对企业财务状况和经营成果的影响，在财务报告中说明。 Where changes are absolutely necessary. the changes and reasons therefor and their impact on an enterprise's financial position and operating results, shall be indicated in the financial statements.
- 购建或者生产的资产的各部分分别完工，但必须等到整体完工后才可使用或者可对外销售的，应当在该资产整体完工时停止借款费用的资本化。? Where each part of a asset under acquisition and construction or production is completed separately and is ready for use or sale during the continuing construction of other parts, but it can not be used or sold until the asset is entirely completed, the capitalization of the borrowing costs shall be ceased when the asset is completed entirely.
- 以发行权益性证券作为合并对价的，合并中发行权益性证券的数量及定价原则，以及参与合并各方交换有表决权股份的比例。? Where equity securities are issued as consideration for the combination, it shall disclose the number of the equity securities issued during the combination, the pricing principle as well as the proportion of the shares with voting power exchanged by the parties to the combination;
- 企业难以对单项资产的可收回金额进行估计的，应当以该资产所属的资产组为基础确定资产组的可收回金额。? Where it is difficult to do so, it shall determine the recoverable amount of the group assets on the basis of the asset group to which the asset belongs.
- 公允价值难以可靠计量的，按照各资产组或者资产组组合的账面价值占相关资产组或者资产组组合账面价值总额的比例进行分摊。? Where it is difficult to measure the fair value reliably, it shall be apportioned on the basis of the proportion of the carrying value of each asset group or combination of asset groups to the total carrying value of the relevant asset groups or combinations of asset groups.
- 无法在取得时或后续的资产负债表日对其进行单独计量的，应当将混合工具整体指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债。? Where it is impossible to make an independent measurement when it is obtained or subsequently on the balance sheet date, the mixed instrument shall be designated entirely as a financial asset or financial liability measured at its fair value and of which the variation is included in the current profits and losses.
- 如需变更，企业管理层应当证明该变更是合理的，并根据本准则第二十七条的规定在附注中作相应说明。? Where it is necessary to make any change, the managers of the enterprise shall prove that this change is reasonable, and shall make an explanation pursuant to Article 27 of these Standards in its annotation.
- 以持续经营为基础编制财务报表不再合理的，企业应当采用其他基础编制财务报表，并在附注中披露这一事实。? Where it is not reasonable any more to prepare financial statements on the basis of continuous operation, the enterprise shall prepare financial statements with other basis and shall disclose this fact in its notes.
- 企业因经营所处的主要经济环境发生重大变化，确需变更记账本位币的，应当采用变更当日的即期汇率将所有项目折算为变更后的记账本位币。? Where it is really necessary to modify the functional currency because the primary economic environment in which the enterprise is operated has greatly changed, the enterprise shall translate all items into the post-change functional currency at the spot exchange rate of the current date of the change.
- 母公司和最终控制方均不对外提供财务报表的，还应当披露母公司之上与其最相近的对外提供财务报表的母公司名称。? Where neither the parent company nor the ultimate controlling party provides the financial statements to outsiders, it shall disclose the name of the parent company which is its closest superior parent company providing financial statements to outsiders.
- 母公司和最终控制方均不对外提供财务报表的，还应当披露母公司之上与其最相近的对外提供财务报表的母公司名称。? Where neither the parent company nor the ultimate controlling party provides the financial statements to outsiders, it shall disclose the name of the parent company which is its closest superior parent company providing financial statements to outsiders.
- 该金融资产在随后的会计期间发生减值的，原直接计入所有者权益的相关利得或损失，应当转出计入当期损益。? Where such financial asset is impaired during the remaining period of accounting that follows, the relevant profits and losses that were included in the owner’s equity shall be transferred out and be recorded into the profits and losses of the current period.
- 商誉账面价值按照相同的关键假设分摊到上述多个资产组、且分摊的商誉合计金额占商誉账面价值总额的比例重大的，企业应当在附注中说明这一情况，并披露下列信息：? Where the carrying value of the business reputation is apportioned to the above-mentioned asset groups according to the same crucial assumptions, and the amount of business reputation apportioned to each assets group accounts for a large proportion of the total carrying value of the business reputation, the enterprise shall describe it and disclose the following information in its annotation:
- 如果该资产组的现金流入受内部转移价格的影响，应当按照企业管理层在公平交易中对未来价格的最佳估计数来确定资产组的未来现金流量。? Where the cash inflow of the asset group is affected by the internal transfer price, the future cash flow of the asset group shall be determined on the basis of the best available estimate made by the managers of the enterprise for the future price in the fair transaction.
- 债务人的信用风险和适用的信用风险贴水在债务工具发行后没有改变的，可使用基准利率估计当前市场利率确定债务工具的公允价值。? Where the credit risks of the debtor and the applicable credit risk agios remain unchanged after the issuance of the liability instrument, the benchmark interest rate may be adopted to estimate the interest rate of the current market so as to determine the fair value of the liability instrument.
- 在境内的子公司、合营企业、联营企业、分支机构，采用不同于企业记账本位币的，也视同境外经营。? Where the domestic subsidiary company, joint enterprise, associated enterprise or branch of an enterprise adopts a functional currency which is difference from that of the enterprise, it shall be deemed as overseas business.
- 企业有足够的证据表明最近交易的市场报价不是公允价值的，应当对最近交易的市场报价作出适当调整，以确定该金融资产或金融负债的公允价值。? Where the enterprise has adequate evidences to prove that the market quoted price of the latest transaction is not a fair value, it shall make appropriate adjustment to the market quoted price of the latest transaction so as to determine the fair value of the said financial asset or financial liability.
- 如果用于估计折现率的基础是税后的，应当将其调整为税前的折现率。? Where the estimate of the discount rate is based on the post-tax factors, it shall be adjusted to the pre-tax discount rate.
- 金融资产或金融负债的未来现金流量或存续期间无法可靠预计时，应当采用该金融资产或金融负债在整个合同期内的合同现金流量。? Where the future cash flow or term of existence of a financial asset or financial liability cannot be predicted reliably, the contractual cash flow of the financial asset or financial liability for the whole term of the contract shall be taken into account.
- 承租人有购买租赁资产选择权，所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值，因而在租赁开始日就可以合理确定承租人将会行使这种选择权的，购买价款应当计入最低租赁付款额。? Where the lessee has an option to buy the leased asset at a price which is expected to be far lower than the fair value on the date when the option becomes exercisable, and thus it is reasonably certain that the lessee will exercise the option on the lease beginning date, the payment required to exercise this purchase option shall be included in the minimum lease payments.
- 企业管理层如能证明递增的增长率是合理的，可以以递增的增长率为基础。? Where the managers can prove that the progressive growth rates are reasonable, the expected future cash flow of the asset may base on the progressive growth rates.
- 企业按照上述规定仍然无法可靠估计资产的公允价值减去处置费用后的净额的，应当以该资产预计未来现金流量的现值作为其可收回金额。? Where the net amount of the fair value of an asset minus the disposal expenses cannot be estimated reliably according to the provisions as described above, the enterprise shall regard the current value of the expected future cash flow of the asset as the recoverable amount of the asset.
- 母公司不是该企业最终控制方的，还应当披露最终控制方名称。? Where the parent company is not the ultimate controlling party of the enterprise, it shall disclose the name of the ultimate controlling party.
- 母公司不是该企业最终控制方的，还应当披露最终控制方名称。? Where the parent company is not the ultimate controlling party of the enterprise, it shall disclose the name of the ultimate controlling party.
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