- 中国财务会计法律法规中英数据库 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
中国财务会计法律法规中英数据库
- 第五十八条权益工具，是指能证明拥有某个企业在扣除所有负债后的资产中的剩余权益的合同。? Article 58The ""equity instruments"" refers to the contracts which can prove that a certain enterprise holds the surplus equities of the assets after the deduction of all the debts.
- 第五十九条 损益表是反映企业在一定期间的经营成果及其分配情况的报表。 Article 59 An income statement is an accounting statement that reflects the operating results of an enterprise within an accounting period, as well as their distribution.
- 第五十九条 企业被责令关闭、依法破产、经营期限届满而终止经营的，或者经投资者决议解散的，应当按照法律、法规和企业章程的规定实施清算。? Article 59 In case an enterprise is ordered to close down, goes bankrupt under law, terminates its operations because of the expiration of its term of operation or is dissolved as decided by the investors, liquidation shall be carried out under the related laws, regulations and the articles of association.
- 第五条参与合并的企业在合并前后均受同一方或相同的多方最终控制且该控制并非暂时性的，为同一控制下的企业合并。? Article 5A business combination under the same control is a business combination in which all of the combining enterprises are ultimately controlled by the same party or the same parties both before and after the business combination and on which the control is not temporary.
- 第五条企业应当按照从购货方已收或应收的合同或协议价款确定销售商品收入金额，但已收或应收的合同或协议价款不公允的除外。? Article 5An enterprise shall ascertain the revenue incurred by selling goods in accordance with the received or receivable price stipulated in the contract or agreement signed between the enterprise and the buyer, unless the received or receivable amount as stipulated in the contract or agreement is unfair.
- 第五条企业应当将金融资产转移区分为金融资产整体转移和部分转移，并分别按照本准则有关规定处理。? Article 5An enterprise shall differentiate the transfer of a financial asset into the entire transfer and the partial transfer of financial assets, and deal with them respectively according to these Standards.
- 第五条中期财务报告应当按照下列规定提供比较财务报表：? Article 5An interim financial report shall, according to the following provision, provide the comparative financial statements :
- 第五条授予后立即可行权的换取职工服务的以权益结算的股份支付，应当在授予日按照权益工具的公允价值计入相关成本或费用，相应增加资本公积。? Article 5As to an equity-settled share-based payment in return for services of employees, if the right may be exercised immediately after the grant, the fair value of the equity instruments shall, on the date of the grant, be included in the relevant cost or expense and the capital reserves shall be increased accordingly.
- 第五条企业为职工缴纳的医疗保险费、养老保险费、失业保险费、工伤保险费、生育保险费等社会保险费和住房公积金，应当在职工为其提供服务的会计期间，根据工资总额的一定比例计算，并按照本准则第四条的规定处理。? Article 5During the accounting period of an employee' providing services to an enterprise, the enterprise shall calculate the medical and insurance, endowment insurance, unemployment insurance, work injury insurance, maternity insurance and other social insurances, as well as the housing accumulation fund, which are paid by the enterprise to the employee, on the basis of a certain proportion in the total amount of wages, and treat them according to Article 4 of these Standards.
- 第五条一项包括建造数项资产的建造合同，同时满足下列条件的，每项资产应当分立为单项合同：? Article 5For a construction contract including several assets; the construction of each asset shall be treated as a single construction contract when the conditions as follows are met simultaneously:
- 第五条 生物资产同时满足下列条件的，才能予以确认：? Article 5No biological asset shall be recognized unless it meets the conditions as follows simultaneously:
- 第五条再保险分出人不应当将再保险合同形成的资产与有关原保险合同形成的负债相互抵销。? Article 5No cedant may countervail the liabilities formed by relevant original insurance contracts with the assets formed by reinsurance contracts against.
- 第五条政府补助同时满足下列条件的，才能予以确认：? Article 5No government subsidy may be recognized unless the following conditions are met simultaneously as follows:
- 第五条下列各项适用其他相关会计准则：? Article 5Other relevant accounting standards shall apply to the items as follows:
- 第五条融资租赁，是指实质上转移了与资产所有权有关的全部风险和报酬的租赁。其所有权最终可能转移，也可能不转移。? Article 5The ""finance lease"" shall refer to a lease that has transferred in substance all the risks and rewards related to the ownership of an asset. The ownership of it may or may not eventually be transferred.
- 第五条资产的计税基础，是指企业收回资产账面价值过程中，计算应纳税所得额时按照税法规定可以自应税经济利益中抵扣的金额。? Article 5The ""tax base of an asset"" shall refer to the amount which may be deducted from the taxable benefits when the amount of taxable income is calculated according to the tax law provisions during the course of the enterprise' recovering the carrying amount of the asset.
- 第五条企业发生的资产负债表日后调整事项，通常包括下列事项：? Article 5The adjusting events occurring in an enterprise after the balance sheet date generally include:
- 第五条企业年金基金缴费及其运营形成的各项资产包括：货币资金、应收证券清算款、应收利息、买入返售证券、其他应收款、债券投资、基金投资、股票投资、其他投资等。? Article 5The assets formed by payments for the enterprise annuity fund and by the operation of the annuity fund shall include the monetary funds, settlement accounts receivable of securities, interests receivable, purchases of resale securities, other receivables, bond investments, fund investments, stock investments and other investments.
- 第五条借款费用同时满足下列条件的，才能开始资本化：? Article 5The borrowing costs shall not be capitalized unless they simultaneously meet the following requirements:
- 第五条固定资产的各组成部分具有不同使用寿命或者以不同方式为企业提供经济利益，适用不同折旧率或折旧方法的，应当分别将各组成部分确认为单项固定资产。? Article 5The components of a fixed asset have different useful lives or cause economic benefits for the enterprise in different ways and to which different depreciation rates or depreciation methods apply, and they shall be recognized as fixed assets on an individual component basis.
- 第五条为取得矿区权益而发生的成本应当在发生时予以资本化。企业取得的矿区权益，应当按照取得时的成本进行初始计量：? Article 5The costs for obtaining the rights and interests of a mining area shall be capitalized when they are incurred. The rights and interests of a mining area obtained by an enterprise shall be measured initially according to the costs of obtainment:
- 第五条预计负债应当按照履行相关现时义务所需支出的最佳估计数进行初始计量。? Article 5The estimated debts shall be initially measured in accordance with the best estimate of the necessary expenses for the performance of the current obligation.
- 第五条下列各项不属于会计政策变更：? Article 5The following items shall not belong to the changes of accounting policies:
- 第五条下列长期股权投资应当按照本准则第七条规定，采用成本法核算：? Article 5The following long-term equity investments shall, in accordance with Article 7 of these Standards, be measured by employing the cost method:
- 第五条本准则不涉及企业作出的不可撤销授信承诺（即贷款承诺）。但是，下列贷款承诺除外：? Article 5The present Standards does not regulate the irrevocable credit commitments as made by enterprises (i.e., commitments to grant loans), with the exception of the following:
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