- 中国商业贸易法律法规中英数据库(一) 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
中国商业贸易法律法规中英数据库(一)
- （一）证券公司及其董事、监事、工作人员； (1)?? A securities firm and its directors, supervisors and workers;
- （一）合营各方应是经营广告业务的企业； (1)??? All partners shall be enterprises engaging in advertising business;
- （一）纳税人提供应税劳务应当向其机构所在地或者居住地的主管税务机关申报纳税。但是，纳税人提供的建筑业劳务以及国务院财政、税务主管部门规定的其他应税劳务，应当向应税劳务发生地的主管税务机关申报纳税。 (1)?????? A taxpayer providing taxable services shall report and pay the tax to the local administration of taxation of the place where its/his organization is located or domiciled. However, a taxpayer providing construction services as well as other taxable services provided for by the competent financial and tax departments under the State Council shall report and pay tax to the local administration of taxation of the place where the taxable services are provided;
- 10、 无形资产按项目列示无形资产的取得方式、原值、期初余额、本期增加额、本期转出额、本期摊销额、累计摊销额、期末余额、剩余摊销年限。 (10) As regards intangible assets, it is required to list item by item their acquirement form, initial value, beginning balance, accrual at current period, amount transferred out at current period, amount of amortization at current period, amount of accumulated amortization, ending balance, the number of remaining years of amortization.
- 11、 资产减值准备，按项目列示资产减值准备的期初余额、本期计提额、本期转回额、本期转销额和期末余额。 (11) As regards assets depreciation reserves, it is required to list item by item the beginning balance, amount prepared at current period, amount carried back at current period, amount written off at current period and ending balance of such reserves.
- 12、 短期借款和长期借款应分别信用借款、抵押借款、质押借款和保证借款列示期初数、期末余额。应披露抵押方式及抵押物名称、价值。 (12) As regards short-term borrowings and long-term borrowings, it is required to list the beginning balance and ending balance of credit loans, mortgage loans, hypothecation loans and guarantee loans, respectively. The means of mortgage as well as the name and value of the estate under mortgage shall also be disclosed.
- 13、 交易性金融负债应分别列示发行的交易性债券、指定为以公允价值计量且其变动记入当期损益的金融负债、衍生金融负债以及其他交易性金融负债的期初、期末公允价值。 (13) As regards tradable financial liabilities, it is required to separately list the beginning-of-period and end-of-period fair value of offered tradable bonds, financial liabilities which are specified to be measured on fair value and whose fluctuations are included in the current profits and losses, derivative financial liabilities and other tradable financial liabilities.
- 15、 应付职工薪酬，按项目列示应付职工薪酬的期初余额、本期增加额、本期支付额和期末余额。 (15) As regards payables to employees, it is required to list item by item the beginning balance, accrual at current period, amount paid at current period and ending balance of such payables.
- 16、 应交税费，应按税种等分项列示期末应付未付的税额。 (16) As regards payable taxes, it is required to list item by item tax amount due and not paid at the end of the reporting period according to tax categories.
- 17、 卖出回购证券款，应按交易场所披露期末、期初数和到期约定回购金额。 (17) As regards income from selling repurchase securities, it is required to make disclosure of the beginning balance, ending balance and the agreed repurchase price at maturity of each trading place.
- 18、 递延所得税资产/负债，应列示各项目已确认的递延所得税资产/负债目的期初、期末账面余额，以及未确认递延所得税资产的可抵扣暂时性差异、可抵扣亏损等金额。 (18) As regards deferred income tax assets/liabilities, it is required to list the beginning balance and ending balance in the account book of the confirmed deferred income tax assets/liabilities item by item, and list the deductible temporary variance and deductible losses of unconfirmed deferred income tax assets.
- 19、 实收资本应按股东列示持股比例和金额的期末数和期初数。 (19) As regards paid-in capital, it is required to list the proportion of shares held by each shareholder as well as the beginning balance and ending balance.
- （二）非正常损失的购进货物及相关的应税劳务； (2) Abnormal losses of goods purchased and related taxable services;
- （二） 年度分配预案或决议； (2) annual distribution plan or resolution;
- （二）对违反规定动用客户的交易结算资金的申请、指令予以同意或者执行； (2)?? Approving and executing applications and instructions which use trust funds and assets and securities in secured accounts of clients in violation of provisions;
- （二）国家工商行政管理总局或其授权的省级工商行政管理局颁发《外商投资广告企业项目审定意见书》后，由外国投资者向拟设立企业所在地省级商务主管部门呈报第十五条规定的文件。 (2)??? After obtaining the Opinion on the Approval of Foreign-invested Advertising Enterprise Project issued by the SAIC or its authorized administration for industry and commerce at provincial level, the foreign investor shall submit the documents as provided for in Article 15 to the administration of commerce at provincial level at the place where the to-be-established enterprise is located.
- （二）国家工商行政管理总局或其授权的省级工商行政管理局颁发《外商投资广告企业项目审定意见书》后，由中方主要合营者向拟设立企业所在地省级商务主管部门呈报第十三条规定的文件，经省级商务主管部门审查批准的，颁发《外商投资企业批准证书》；不予批准的，书面说明理由。 (2)??? After obtaining the Opinion on the Approval of Foreign-invested Advertising Enterprise Project issued by the SAIC or its authorized administration for industry and commerce at provincial level, the main Chinese partner shall submit the documents as provided for in Article 13 to the administration of commerce at provincial level in the place where the to-be-established enterprise is located. If it is approved by the administration of commerce at provincial level, a Foreign-invested Enterprise Approval Certificate shall be issued. If it is disapproved, written explanations shall be given.
- （二）合营各方须成立并运营二年以上； (2)??? All partners shall have existed and engaged in advertising business for over two years since establishment; and
- （二）纳税人转让无形资产应当向其机构所在地或者居住地的主管税务机关申报纳税。但是，纳税人转让、出租土地使用权，应当向土地所在地的主管税务机关申报纳税。 (2)?????? A taxpayer transferring intangible assets shall report and pay tax to the local administration of taxation of the place where its/his organization is located or domiciled. However, if a taxpayer transfers or leases the land use right, it/he shall report and pay tax to the local administration of taxation of the place where the land is located; and
- 20、 资本公积，分项列示报告期资本公积的变动情况。若用资本公积转增资本的，应说明其有关决议。 (20) As regards capital reserves, it is required to list item by item the fluctuations in such reserves during the reporting period. In case capital reserves are used for capital increase, it is required to explain the related resolution.
- 21、 一般风险准备，披露风险准备金的设立目的、提取来源、计提标准、核算方法等，还应披露期初数、本期增加数、本期减少数和期末数。 (21) As regards general risk reserves, it is required to the purpose of the establishment of risk reserves, sources of preparing such reserves, standards for calculating and preparing such reserves and accounting methods, etc. It is also required to make disclosure of the beginning balance, accrual at current period, decreased amount at current period and ending balance.
- 22、 盈余公积，分项列示报告期盈余公积的变动情况。用盈余公积转增资本、弥补亏损、分派股利的，应说明有关决议或依据。 (22) As regards surplus reserves, it is required to list item by item the fluctuations in surplus reserves during the reporting period. In case surplus reserves are used for increasing capital, making up losses or distributing dividends, it is required to give the related resolution or basis.
- 23、 未分配利润，说明报告期利润分配情况以及未分配利润的增减变动情况。若本年度有发生调整以前年度损益的事项，且金额较大，须详细披露该调整事项的内容、原因及影响金额。 (23) As regards undistributed profits, it is required to state the distribution of profits and the increase/decrease of undistributed profits during the reporting period. For any adjustments of losses and benefits happened in previous years, in case the amounts involved are relatively huge, it is required to give detailed information about the contents of such adjustments, reasons therefor and amounts affected.
- 24、 公允价值变动收益，按来源列示公允价值变动收益的本期数和上期数。 (24) As regards proceeds from disturbance of fair value, it is required to list the amount of such proceeds at current period and last period according to their sources.
- 25、 管理费收入应按证券投资基金管理费收入、社保基金管理费收入分类披露管理费收入的本期数和上期数； (25) As regards income from management cost, it is required to make disclosure of the amount of such income at current period and last period according to such categories as income from securities investment fund management cost and income from social security fund management cost.
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