英语翻译（1）金融资产和金融负债的公允价值确定方法公允价值,指在公平交易中,熟悉情况的交易双方自愿进行资产交换或债务清偿的金额.金融工具存在活跃市场的,本公司采用活跃市场中

Question

英语翻译
（1）金融资产和金融负债的公允价值确定方法
公允价值,指在公平交易中,熟悉情况的交易双方自愿进行资产交换或债务清偿的金额.金融工具存在活跃市场的,本公司采用活跃市场中的报价确定其公允价值.活跃市场中的报价是指易于定期从交易所、经纪商、行业协会、定价服务机构等获得的价格,且代表了在公平交易中实际发生的市场交易的价格.金融工具不存在活跃市场的,本公司采用估值技术确定其公允价值.估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具当前的公允价值、现金流量折现法和期权定价模型等.
（2）金融资产的分类、确认和计量
以常规方式买卖金融资产,按交易日进行会计确认和终止确认.金融资产在初始确认时划分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项以及可供出售金融资产.初始确认金融资产,以公允价值计量.对于以公允价值计量且其变动计入当期损益的金融资产,相关的交易费用直接计入当期损益,对于其他类别的金融资产,相关交易费用计入初始确认金额.
本公司金融资产仅为贷款和应收款项；
贷款和应收款项是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产.本公司划分为贷款和应收款的金融资产包括应收票据、应收账款及其他应收款等.
（3）金融资产减值
除了以公允价值计量且其变动计入当期损益的金融资产外,本公司在每个资产负债表日对其他金融资产的账面价值进行检查,有客观证据表明金融资产发生减值的,计提减值准备.
本公司对单项金额重大的金融资产单独进行减值测试；对单项金额不重大的金融资产,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.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）,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.已单项确认减值损失的金融资产,不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.

Answer 1

（1）金融资产和金融负债的公允价值确定方法
(1) financial assets and financial liabilities determined the fair value of the method
公允价值,指在公平交易中,熟悉情况的交易双方自愿进行资产交换或债务清偿的金额.
Fair value, refers to the fair trade, are familiar with the situation of assets to the voluntary trade exchange or the amount of liabilities.
金融工具存在活跃市场的,本公司采用活跃市场中的报价确定其公允价值.
Financial tools exist the active market, this company USES the active market quotation determine its fair value.
活跃市场中的报价是指易于定期从交易所、经纪商、行业协会、定价服务机构等获得的价格,且代表了在公平交易中实际发生的市场交易的价格.
The active market quotation is to point to easily from the regular exchange, brokers, industry association, pricing service agencies getting the prices, and the representative in the fair transaction actually happened in the market price.
金融工具不存在活跃市场的,本公司采用估值技术确定其公允价值.
Financial tools does not exist the active market, our company adopts valuations determine the fair value of the technology.
估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具当前的公允价值、现金流量折现法和期权定价模型等.
Valuations technology including reference familiar with the situation and voluntary transactions of all parties to recent transactions in the market price of the use of the same in essence, refer to other financial instruments of the fair value of the current, discounter-cash-flow method and the option pricing model and so on.
（2）金融资产的分类、确认和计量
(2) the financial asset classification, recognition and measurement
以常规方式买卖金融资产,按交易日进行会计确认和终止确认.
Conventionally business financial assets, according to the trading day to terminate accounting recognition and confirmation.
金融资产在初始确认时划分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项以及可供出售金融资产.
Financial assets in the time of initial recognition is divided into to the fair value measurement and the changes are included in the current profits and losses of the financial assets, the held-to-maturity investment, loans and accounts receivable and available for sale financial assets.
初始确认金融资产,以公允价值计量.
Initial recognition of financial assets, in order to fair value measurement.
对于以公允价值计量且其变动计入当期损益的金融资产,相关的交易费用直接计入当期损益,对于其他类别的金融资产,相关交易费用计入初始确认金额.
For the fair value measurement and the changes are included in the current profits and losses of the financial asset, the related transaction costs directly included in the current profits and losses, and for other kinds of financial assets, the related transaction costs included in the amount of initial recognition.
本公司金融资产仅为贷款和应收款项；
The company financial assets only for loans and receivables;
贷款和应收款项是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产.
Loans and accounts receivable is to point to has no offer in the active market and recycling of the amount of the fixed or determinable non-derivative financial assets.
本公司划分为贷款和应收款的金融资产包括应收票据、应收账款及其他应收款等.
The company is divided into loans and the accounts receivable of financial assets include notes receivable, other receivables accounts receivable and etc.
（3）金融资产减值
(3) the financial asset impairment
除了以公允价值计量且其变动计入当期损益的金融资产外,本公司在每个资产负债表日对其他金融资产的账面价值进行检查,有客观证据表明金融资产发生减值的,计提减值准备.
In addition to the fair value measurement and the changes are included in the current profits and losses of the financial asset, the company in each balance sheet date on other financial carrying value of the asset for examination, have objective evidence that financial asset impairment occurred, provision shall be made.
本公司对单项金额重大的金融资产单独进行减值测试；
This company for single amount of financial assets individually significant impairment test;
对单项金额不重大的金融资产,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.
The amount of individual not significant financial assets, separately impairment test or included in the credit risk with similar characteristics of the combination of financial asset impairment test.
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）,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.
Alone has not occurred the impairment test financial assets (including single amount and not significant major financial assets), including in a similar credit risk characteristics of financial portfolio impairment test again.
已单项确认减值损失的金融资产,不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.
Already single confirm the impairment loss of financial assets, not included in the credit risk with similar characteristics of the combination of financial asset impairment test.