- 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
- 购买无形资产的价款超过正常信用条件延期支付，实质上具有融资性质的，无形资产的成本以购买价款的现值为基础确定。实际支付的价款与购买价款的现值之间的差额，除按照《企业会计准则第17号--借款费用》应予资本化的以外，应当在信用期间内计入当期损益。? Where the payment of purchase price for intangible assets is delayed beyond the normal credit conditions, which is of financing intention, the cost of intangible assets shall be determined on the basis of the current value of the purchase price. The difference between the actual payment and the current value of the purchase price shall be recorded into profit or loss for the credit period, unless it shall be capitalized under the Accounting Standards for Enterprises No. 17 - Borrowing Cost.
- 套期工具展期或被另一项套期工具替换时，展期或替换是企业正式书面文件所载明的套期策略组成部分的，不作为已到期或合同终止处理。? Where the period of hedging instrument is extended, or where a hedging instrument is replaced by another one, if the extension or replacement is an composing part of the hedging strategy as specified in the formal written document of the enterprise, the enterprise shall not deal with it as being in the case of maturity or termination of contract.
- 资产组在处置时如要求购买者承担一项负债（如环境恢复负债等）、该负债金额已经确认并计入相关资产账面价值，而且企业只能取得包括上述资产和负债在内的单一公允价值减去处置费用后的净额的，为了比较资产组的账面价值和可收回金额，在确定资产组的账面价值及其预计未来现金流量的现值时，应当将已确认的负债金额从中扣除。? Where the purchaser is required to bear a liability (such as environment resumption liability, etc.) when an asset group is disposed of, the amount of liability has been recognized and has been recorded in the carrying value of the relevant assets, and the enterprise can only obtain the net amount of the unitary fair value of the assets and liability aforesaid minus the disposal expenses, the amount of liability that has been recognized shall be deducted from the liability when determining the carrying value and the current value of expected future cash flow of the asset group, so as to compare the carrying value with the recoverable amount of the asset group.
- 企业因重组等原因改变了其报告结构，从而影响到已分摊商誉的一个或者若干个资产组或者资产组组合构成的，应当按照与本条前款规定相似的分摊方法，将商誉重新分摊至受影响的资产组或者资产组组合。? Where the report structure is changed due to enterprise recombination or for any other reason, which thus has affected the structure of one or several asset group(s) or combination(s) of asset groups to which the business reputation has already been apportioned, the business reputation shall be reapportioned to the affected asset group(s) or combinations of the asset group(s), with the apportion method similar to that as provided for in the preceding paragraph of this Article.
- 已确认损失的未担保余值得以恢复的，应当在原已确认的损失金额内转回，并重新计算租赁内含利率，以后各期根据修正后的租赁投资净额和重新计算的租赁内含利率确认融资收入。? Where the unguaranteed residual value for which a loss has been recognized previously is subsequently recovered, the reversal of the loss shall be limited to the amount of the loss recognized, and the interest rate implicit in the lease shall be recalculated. The financing incomes for subsequent periods shall be determined based on the revised net investment in the lease and the re-calculated implicit interest rate.
- 如果有证据表明无形资产的使用寿命是有限的，应当估计其使用寿命，并按本准则规定处理。? Where there are evidences to prove the intangible assets have limited service life, it shall be estimated of its service life, and be treated according to these Standards.
- 短期应收款项的预计未来现金流量与其现值相差很小的，在确定相关减值损失时，可不对其预计未来现金流量进行折现。? Where there is a very small gap between the predicted future cash flow of a short-term account receivable item and the current value thereof, the predicted future cash flow is not required to be capitalized when determining the relevant impairment-related losses.
- 几项资产的组合生产的产品（或者其他产出）存在活跃市场的，即使部分或者所有这些产品（或者其他产出）均供内部使用，也应当在符合前款规定的情况下，将这几项资产的组合认定为一个资产组。? Where there is an active market for the products manufactured by (or other outputs of) a combination of several assets, even if some or all of these products (or other outputs) are provided for the internal use, the enterprise shall also recognize this combination of assets as an asset group on the condition that the provisions of the preceding paragraph are accorded with.
- 最近交易日后经济环境发生了重大变化时，企业应当参考类似金融资产或金融负债的现行价格或利率，调整最近交易的市场报价，以确定该金融资产或金融负债的公允价值。? Where there is any significant change to the economic environment after the latest transaction day, the enterprise concerned shall adjust its market quoted price of the latest transaction by referring to the available prices or interest rates of similar financial assets or financial liabilities so as to determine the fair value of the said financial asset or financial liability.
- 存在应纳税暂时性差异或可抵扣暂时性差异的，应当按照本准则规定确认递延所得税负债或递延所得税资产。? Where there is any taxable temporary difference or deductible temporary difference, it shall be recognized as a deferred income tax liability or deferred income tax asset according to the present Standards.
- 资产、负债的账面价值与其计税基础存在差异的，应当按照本准则规定确认所产生的递延所得税资产或递延所得税负债。? Where there is difference between the carrying amount of the assets or liabilities and its tax base, the deferred income tax assets or the deferred income tax liabilities shall be determined according to the present Standards.
- 有证据表明未担保余值已经减少的，应当重新计算租赁内含利率，将由此引起的租赁投资净额的减少，计入当期损益；? Where there is evidence showing a reduction in the unguaranteed residual value, the interest rate implicit in the lease shall be re-calculated and the associated reduction of the net investment in the lease shall be recognized as a loss for the current period.
- 没有标明利率的短期应收款项和应付款项的现值与实际交易价格相差很小的，可以按照实际交易价格计量。? Where there is little difference between the current value of the short-term accounts receivable and accounts payable whose interest rate has not been indicated and the actual transaction price, it may be measured at the actual transaction price.
- 在不存在销售协议和资产活跃市场的情况下，应当以可获取的最佳信息为基础，估计资产的公允价值减去处置费用后的净额，该净额可以参考同行业类似资产的最近交易价格或者结果进行估计。? Where there is no sales agreement and no active market of assets, the net amount of estimated fair value of an asset minus the disposal expenses shall be estimated in light of the best information available. The said net amount may be estimated by reference to the latest transaction prices or results of similar assets among the counterparts.
- 不存在销售协议但存在资产活跃市场的，应当按照该资产的市场价格减去处置费用后的金额确定。资产的市场价格通常应当根据资产的买方出价确定。? Where there is no sales agreement but there is an active market of assets, the net amount of the fair value of an asset minus the disposal expenses shall be determined in light of the amount of the market price of the asset minus the disposal expenses. Generally the market price of the asset shall be determined according to the price bidden by the buyer of the asset.
- 单独测试未发生减值的金融资产（包括单项金额重大和不重大的金融资产），应当包括在具有类似信用风险特征的金融资产组合中再进行减值测试。? Where, upon independent test, the financial asset (including those financial assets with significant single amounts and those with insignificant amounts) has not been impaired, it shall be included in a combination of financial assets with similar risk features so as to conduct another impairment test.
- 对利率风险组合的公允价值套期，在资产负债表中单列的相关项目，也应当按照调整日重新计算的实际利率在调整日至相关的重新定价期间结束日的期间内摊销。? With regard to a fair value hedging of interest rate risk portfolio, the relevant items separately presented in the balance sheet shall, during the period from the adjustment date to the relevant date on which the re-pricing period ends, be amortized based on the effective interest rate re-calculated on the adjustment date.
- 对不能分割的整体资产，在评估机构评估价值的基础上，经分立各方协商，由拥有整体资产的一方给予他方适当经济补偿。? With regard to an indivisible entire asset, based on which an evaluation institution has evaluated its value, the party owning the entire asset shall give proper economic compensation to the other parties through negotiations.
- 企业向境外支付、调度资金应当符合国家有关外汇管理的规定。? With regard to overseas payment or al[] of funds, the related provisions of the state on foreign exchange control shall be applicable.
- 对计提损失或者减值准备后的资产，企业应当落实监管责任。能够收回或者继续使用以及没有证据证明实际损失的资产，不得核销。? With regard to the assets whose loss or depreciation reserve has been prepared, the enterprise shall determine and implement the responsibility for supervision. In light of the assets that may be recovered, may be put into continuous use, or the actual loss thereof may not be proved, they may not be written off.
- 企业开展进出口业务收取或者支付的佣金、保险费、运费，按照合同规定的价格条件处理。? With regard to the commissions, insurance premiums or freight charges collected or paid by an enterprise for carrying out import-export business, they shall be dealt with according to the price terms provisioned in the contract.
- 对单项金额不重大的金融资产，可以单独进行减值测试，或包括在具有类似信用风险特征的金融资产组合中进行减值测试。? With regard to the financial assets with insignificant single amounts, an independent impairment test may be carried out, or they may be included in a combination of financial assets with similar credit risk features so as to carry out an impairment-related test.
- 企业筹集的实收资本，在持续经营期间可以由投资者依照法律、行政法规以及企业章程的规定转让或者减少，投资者不得抽逃或者变相抽回出资。? With regard to the paid-in capital raised by the enterprise, during its persistent operation, the investors may transfer or reduce the capital under the related laws, administrative regulations and articles of association of the enterprise, but may not withdraw the capital contribution directly or in any disguised form.
- 企业进行重组时，对已占用的水域、探矿权、采矿权、特许经营权等国有资源，依法可以转让的，比照前款处理。? With regard to the water area, exploration right, mining right, franchise right and other state-owned resources that have already been occupied by an enterprise when the reorganization starts, if such resources are transferable, the enterprise shall, by referring to the preceding paragraph, deal with them.
- 已参加基本医疗、基本养老保险的企业，具有持续盈利能力和支付能力的，可以为职工建立补充医疗保险和补充养老保险，所需费用按照省级以上人民政府规定的比例从成本（费用）中提取。超出规定比例的部分，由职工个人负担。? With respect to an enterprise that has already undertaken the basic medical insurance or/and pension insurance, if it has continuous capacity to earn profits and pay, it may set up supplemental medical or/and pension insurance for its employees, for which the necessary expenses may be withdrawn from the cost (expense) at the proportion provisioned by the provincial people's government or above. The exceeding part shall be assumed by the employees themselves.
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