会计报表中英文对照

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29、unt p艾ayable 版under c俺ontract凹 for as岸suming 罢the pre捌sent ob吧ligatio吧n, or a靶t the a百mount o爱f cash 罢or cash斑 equiva般lents e扒xpected俺 to be 安paid to盎 satisf霸y the l癌iabilit板y in th碍e norma百l cours阿e of bu半siness.巴(2) Cur扳rent re奥placeme佰nt cost捌 现时重置成本哀Assets 疤are car哎ried at奥 the am柏ount of爸 cash

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42、易商保证金的哎短期波动中获利埃而购置的金融资爸产或承担的金融跋负债。一项金融版资产不论因何种唉原因购置，如果岸它属于投资组合爱的组成部分，且蔼有证据说明最近昂该组合可实际获搬得短期收益，则昂该金融资产应归阿类为为交易而持背有的金融资产。暗对于衍生金融资半产和衍生金融负办债，除非它们被办指定且是有效的败套期工具，否则矮应认为是为交易安而持有的金融资盎产和金融负债.扮持有至到期白日的投资指具有凹固定或可确定金哀额和固定期限，颁且企业明确打算盎并能够持有至到碍期日的金融资产肮。企业源生的贷氨款和应收款项不拌包括在内。芭企业源生的肮贷款和应收款项啊,指企业直接向肮债务人提供资金瓣、商品或劳务所俺形成的金融资产办。但打算立即或佰在短期内就转让拌的贷款和应收款版项不包括在内，办而应归类为为交佰易而持有的金融扒资产。在本准则拔中，企业源生的袄贷款和应收款项奥不应包括在持有颁至到期日的投资啊内，而应另行归安类。肮可供出售的唉金融资产,指不啊属于以下三类的爸金融资产：（1哎）企业源生的贷凹款和应收款项；靶（2）持有至到搬期日的投资；（扳3）为交易而持班有的金融资产。叭开发阶段吧只有当企业叭可证明以下