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18521536308法律翻译示例：会计政策
2022-06-25
1、原文：Property, plant and equipment are stated at cost less accumulated depreciation and any impairment losses.
译文：不动产、厂房和设备按成本减去累计折旧和所有减值损失列报。
2、原文：Expenditure incurred after items of property, plant and equipment have been put into operation, such as repairs and maintenance, is normally charged to profit or loss in the period in which it is incurred.
译文：在各项不动产、厂房和设备投入运营之后产生的支出，如维修及保养支出，通常计入产生该支出的当期损益。
3、原文：Depreciation is calculated on a straight-line basis to write off the cost of each item of property, plant and equipment to its residual value over its estimated useful life.
译文：折旧采用直线法进行计算，将各项不动产、厂房和设备的成本在其估计使用寿命内减记为其残值。
4、原文：Right-of-use assets are recognised under property, plant and equipment and are measured at cost or valuation less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of the lease liabilities.
译文：使用权资产计入不动产、厂房及设备，按成本或估值减去任何累计折旧和减值损失进行计量，并根据租赁负债的任何重新计量进行调整。
5、原文：All the other financial assets are initially recognised at fair value plus transaction costs that are attributable to the acquisition of the financial assets, except in the case of financial assets recorded at fair value through profit or loss.
译文：除以公允价值计入损益的金融资产外，所有其他金融资产均按公允价值加上收购金融资产发生的交易成本进行初始确认。
6、原文：Debt instruments are measured at amortised cost using the effective interest rate method, subject to impairment if the assets are held for the collection of contractual cash flows where those contractual cash flows represent solely payments of principal and interest.
译文：债务票据采用实际利率法按摊销成本计量，如果资产是为了收取合同现金流的目的而持有的，而这些合同现金流仅代表支付的本金和利息，则会发生减值。
7、原文：For credit exposures where there has not been a significant increase in credit risk since initial recognition, the Company is required to provide for credit losses that result from possible default events within the next 12 months.
译文：对于自初始确认以来信用风险未显著增加的信用风险敞口，公司需要为未来12个月内可能发生的违约事件造成的信用损失提供准备金。
8、原文：The Company considers a default has occurred when a financial asset is more than 90 days past due unless the Company has reasonable and supportable information to demonstrate that a more appropriate default criterion should be applied.
译文：公司将逾期超过90天的金融资产视为发生违约，除非公司有合理且有证据支持的信息来证明应采用更合适的违约认定标准。
9、原文：A provision is recognised when a present obligation (legal or constructive) has arisen as a result of a past event and it is probable that a future outflow of resources will be required to settle the obligation, provided that a reliable estimate can be made of the amount of the obligation.
译文：如当前的（法定或推定）债务是因过去的事件而产生的，并且将来可能需要资源外流来清偿该债务，在能够对该债务的金额做出可靠估计的情况下确认准备金。
10、原文：Current tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period, taking into consideration interpretations and practices prevailing in the countries in which the Company operates.
译文：当期所得税资产和当期所得税负债按照截至报告期末已颁布或实质上颁布的税率（和税法），并考虑到公司经营所在国的现行司法解释和惯例，按预计税务机关退还或支付给税务机关的金额进行计量。
译文：不动产、厂房和设备按成本减去累计折旧和所有减值损失列报。
2、原文：Expenditure incurred after items of property, plant and equipment have been put into operation, such as repairs and maintenance, is normally charged to profit or loss in the period in which it is incurred.
译文：在各项不动产、厂房和设备投入运营之后产生的支出，如维修及保养支出，通常计入产生该支出的当期损益。
3、原文：Depreciation is calculated on a straight-line basis to write off the cost of each item of property, plant and equipment to its residual value over its estimated useful life.
译文：折旧采用直线法进行计算，将各项不动产、厂房和设备的成本在其估计使用寿命内减记为其残值。
4、原文：Right-of-use assets are recognised under property, plant and equipment and are measured at cost or valuation less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of the lease liabilities.
译文：使用权资产计入不动产、厂房及设备，按成本或估值减去任何累计折旧和减值损失进行计量，并根据租赁负债的任何重新计量进行调整。
5、原文：All the other financial assets are initially recognised at fair value plus transaction costs that are attributable to the acquisition of the financial assets, except in the case of financial assets recorded at fair value through profit or loss.
译文：除以公允价值计入损益的金融资产外，所有其他金融资产均按公允价值加上收购金融资产发生的交易成本进行初始确认。
6、原文：Debt instruments are measured at amortised cost using the effective interest rate method, subject to impairment if the assets are held for the collection of contractual cash flows where those contractual cash flows represent solely payments of principal and interest.
译文：债务票据采用实际利率法按摊销成本计量，如果资产是为了收取合同现金流的目的而持有的，而这些合同现金流仅代表支付的本金和利息，则会发生减值。
7、原文：For credit exposures where there has not been a significant increase in credit risk since initial recognition, the Company is required to provide for credit losses that result from possible default events within the next 12 months.
译文：对于自初始确认以来信用风险未显著增加的信用风险敞口，公司需要为未来12个月内可能发生的违约事件造成的信用损失提供准备金。
8、原文：The Company considers a default has occurred when a financial asset is more than 90 days past due unless the Company has reasonable and supportable information to demonstrate that a more appropriate default criterion should be applied.
译文：公司将逾期超过90天的金融资产视为发生违约，除非公司有合理且有证据支持的信息来证明应采用更合适的违约认定标准。
9、原文：A provision is recognised when a present obligation (legal or constructive) has arisen as a result of a past event and it is probable that a future outflow of resources will be required to settle the obligation, provided that a reliable estimate can be made of the amount of the obligation.
译文：如当前的（法定或推定）债务是因过去的事件而产生的，并且将来可能需要资源外流来清偿该债务，在能够对该债务的金额做出可靠估计的情况下确认准备金。
10、原文：Current tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period, taking into consideration interpretations and practices prevailing in the countries in which the Company operates.
译文：当期所得税资产和当期所得税负债按照截至报告期末已颁布或实质上颁布的税率（和税法），并考虑到公司经营所在国的现行司法解释和惯例，按预计税务机关退还或支付给税务机关的金额进行计量。
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