会计英语教材翻译

Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand ,deposits with banks and other financial institutions ,and short-term ,highly liquid investments that are readily convertible into known amounts of cash and which are subiect to an insignificant risk of changes in value, having been within there months of maturity at acquisition. 现金和现金等价物现金及现金等值物包括银行现金,在一方面,存款的银行和其他金融机构,短期、高流动性投资容易可转换为已知的大量的现金,这是一个微不足道的subiect风险变化的价值,已经在成熟的几个月在收购。 1 Significant accounting policies (continued)(1) Impairment losses (i) Impairment of investments in equity securities ,trade and other receivableInvestments in equity securities and trade and other receivable that are stated at cost or amortised cost are reviewed at each balance sheet date to determine whether there is objective evidence of impairment . 1重要会计政策(继续)(1)减值损失(我)损害的投资在股票、贸易和其他receivableInvestments在股票和贸易和其他应收款,乃按成本或摊余成本是回顾每个资产负债表日期,以确定是否有损伤的客观证据。 If any such evidence exists ,any impairment loss is determined and recognised as follow :For unquoted equity securities carried at cost ,the impairment loss is measured as the difference between the carrying amount of the financial asset and the estimated future cash flows ,discounted at the current market rate of return for a similar financial asset where the effect of discounting is material ,Impairment losses for equity securities are not reversed . 如果任何此类证据存在,任何减值亏损,确定并确认为遵循:对于非上市股票证券是以成本,减值亏损的差来衡量金融资产账面价值和估计未来现金流,以当前的市场回报率为类似的金融资产由于效果的打折是材料,减值损失的股票是没有逆转。 For trade and other receivables and other financial assets carried at amortised cost ,the impairment loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows ,discounted at the financial asset’s original effective interest rate (i.e. the effective interest rate computed at initial recognition of these assets),where the effect of discounting is material. 对贸易和其他应收款和其他金融资产按摊余成本进行,测量减值亏损的差的资产的账面价值和现值的估计未来现金流,以金融资产最初的实际利率(即实际利率计息首次认识这些资产),由于效果打折是物质的。 If in a subsequent period the amount of an impairment loss decreases and the decrease can be linked objectively to an event occurring after the impairment loss was recognised ,the impairment loss is reversed through the consolidated statement of income . 如果在随后的时期的数量减少了,而减值亏损减少可以连接到事件发生后客观减值亏损被认可,减值亏损是颠倒的收入通过综合声明。 A reversal of an impairment loss shall not result in the asset’s carrying amount ex 逆转减值亏损不会导致资产的账面价值前 现金和现金等价物现金及现金等值物包括银行现金,在一方面,存款的银行和其他金融机构,短期、高流动性投资容易可转换为已知的大量的现金,这是一个微不足道的subiect风险变化的价值,已经在成熟的几个月在收购。1重要会计政策(继续)(1)减值损失(我)损害的投资在股票、贸易和其他receivableInvestments在股票和贸易和其他应收款,乃按成本或摊余成本是回顾每个资产负债表日期,以确定是否有损伤的客观证据。如果任何此类证据存在,任何减值亏损,确定并确认为遵循:对于非上市股票证券是以成本,减值亏损的差来衡量金融资产账面价值和估计未来现金流,以当前的市场回报率为类似的金融资产由于效果的打折是材料,减值损失的股票是没有逆转。对贸易和其他应收款和其他金融资产按摊余成本进行,测量减值亏损的差的资产的账面价值和现值的估计未来现金流,以金融资产最初的实际利率(即实际利率计息首次认识这些资产),由于效果打折是物质的。如果在随后的时期的数量减少了,而减值亏损减少可以连接到事件发生后客观减值亏损被认可,减值亏损是颠倒的收入通过综合声明。逆转减值亏损不会导致资产的账面价值前