- 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
- 第五条财务报表项目的列报应当在各个会计期间保持一致，不得随意变更，但下列情况除外：? Article 5The presentations of items in financial statements in different accounting periods shall be kept consistent, which shall not be changed randomly with the exception of those under the following circumstances:
- 第五条套期工具，是指企业为进行套期而指定的、其公允价值或现金流量变动预期可抵销被套期项目的公允价值或现金流量变动的衍生工具，对外汇风险进行套期还可以将非衍生金融资产或非衍生金融负债作为套期工具。? Article 5The term ""hedging instrument"" shall refer to a derivative instrument which is designated by an enterprise for hedging and by which it is expected that changes in its fair value or cash flow can offset the changes in fair value or cash flow of the hedged item. For a hedging of foreign exchange risk, a non-derivative financial asset or non-derivative financial liability may be used as a hedging instrument.
- 第五条存在下列迹象的，表明资产可能发生了减值：? Article 5There may be an impairment of assets when one of the following signs occurs:
- 第五条以非现金资产清偿债务的，债务人应当将重组债务的账面价值与转让的非现金资产公允价值之间的差额，计入当期损益。? Article 5When a debt is liquidated by a non-cash asset, the debtor shall include the difference between the book value of the debt to be restructured and the fair value of the non-cash asset transferred into the current profits and losses.
- 第五条企业选定记账本位币，应当考虑下列因素：? Article 5When an enterprise chooses a functional currency, it shall take account of the following factors:
- 第五条在确定非货币性资产交换是否具有商业实质时，企业应当关注交易各方之间是否存在关联方关系。? Article 5When determining whether or not a non-monetary assets transaction is commercial in nature, an enterprise shall pay attention to whether or not the transacting parties are connected ones.
- 第五条企业在判断无形资产产生的经济利益是否很可能流入时，应当对无形资产在预计使用寿命内可能存在的各种经济因素作出合理估计，并且应当有明确证据支持。? Article 5When making a judgment on whether or not the economic benefits generated by intangible assets is likely to flow into it, an enterprise shall make a reasonable estimation to all potential economic factors within the expected service life of intangible assets and present clear evidences.
- 第六条 会计核算应当划分会计期间，分期结算帐目和编制会计报表。 Article 6 An enterprise shall account for its business activities and prepare its financial statements in distinct accounting periods.
- 第六条 企业应当依法纳税。企业财务处理与税收法律、行政法规规定不一致的，纳税时应当依法进行调整。? Article 6 An enterprise shall pay taxes under law. In case the financial treatment of the enterprise does not accord with any provision of any law or administrative regulation on taxation, it shall be adjusted under law in paying taxes.
- 第六条 注册会计师和会计师事务所执行业务，必须遵守法律、行政法规。 Article 6 Certified public accountants and public accounting firms in performance of services must abide by the law and administrative rules and regulations.
- 第六条 仅仅同受国家控制而不存在其他关联方关系的企业，不构成关联方。? Article 6 Enterprises shall not be regarded as affiliated parties simply because they are all under the control of the state.
- 第六条 仅仅同受国家控制而不存在其他关联方关系的企业，不构成关联方。? Article 6 Enterprises shall not be regarded as affiliated parties simply because they are all under the control of the state.
- 第六条 对于有确凿证据表明可以采用公允价值模式计量的投资性房地产，在首次执行日可以按照公允价值进行计量，并将账面价值与公允价值的差额调整留存收益。? Article 6 In case any conclusive evidence indicates that an investment real estate may be measured at fair value, it may be measured at fair value on the date of initial implementation and the retained earnings shall be modulated based on the difference between its book value and its fair value.
- 第六条 自然灾害损失、保险索赔等特殊项目，应当根据其性质，分别归并到经营活动、投资活动和筹资活动现金流量类别中单独列报。? Article 6 Some extraordinary items, such as a loss from a natural disaster or an insurance claim shall be classified into the cash flow of operating activities, investing activities or financing activities respectively according to their features and shall be presented separately.
- 第六条 国家统一的会计制度，由国务院财政部门根据本法制定。 Article 6. ? The national unified accounting system is formulated by the financial department of the State Council in line with this Law.
- 第六十条 财务状况变动表是综合反映一定会计期间内营运资金来源和运用及其增减变动情况的报表。 Article 60 A statement of changes in financial position is an accounting statement that reflects comprehensively the sources and application of working capital and its changes during an accounting period.
- 第六十条 企业解除职工劳动关系，按照国家有关规定支付的经济补偿金或者安置费，除正常经营期间发生的列入当期费用以外，应当区别以下情况处理：? Article 60 Where an enterprise fires a worker, the economic compensation or settlement allowance it pays to the worker under the related provisions of the state shall, except for those that occurred during the normal operation and thus have been listed into the period charges, be dealt with in light of the different circumstances as follows:
- 第六十一条 企业可以结合经营特点，优化业务流程，建立财务和业务一体化的信息处理系统，逐步实现财务、业务相关信息一次性处理和实时共享。? Article 61 An enterprise may, by considering its operational characteristics, optimize the workflow, set up an information processing system with integrations of finance and business, and gradually realize the once-for-all handling and real time sharing of the related information of finance and business.
- 第六十一条 会计报表可以根据需要，采用前后期对比方式编列。 Article 61 Financial statements may, if necessary, be arranged in a way that the previous accounting period can be compared to the subsequent periods.
- 第六十二条 企业应当逐步创造条件，实行统筹企业资源计划，全面整合和规范财务、业务流程，对企业物流、资金流、信息流进行一体化管理和集成运作。? Article 62 An enterprise shall gradually create conditions to plan the resource of the enterprise as a whole, comprehensively integrate and regulate the financial and operation flow, and conduct integrated management and operation of the logistics, capital flow and information flow of the enterprise.
- 第六十二条 会计报表应当根据登记完整、核对无误的帐簿记录和其它有关资料编制，做到数字真实、计算准确、内容完整、报送及时。 Article 62 Financial statements shall be prepared from the records of account books, completely recorded and correctly checked and other relevant information. It is required that they must be true and correct in figures, complete in contents and issue in time.
- 第六十三条 企业应当建立财务预警机制，自行确定财务危机警戒标准，重点监测经营性净现金流量与到期债务、企业资产与负债的适配性，及时沟通企业有关财务危机预警的信息，提出解决财务危机的措施和方案。? Article 63 An enterprise shall set up a financial pre-alarm mechanism, define the alerting standards of financial crises by itself; pay more attention to monitoring the adaptation between operational net cash flow and due debts and the adaptation between assets and liabilities of the enterprise; communicate the information on the pre-alarm of financial crisis in time, and put forward the corresponding solution measures and schemes.
- 第六十三条 企业对外投资如占被投资企业资本总额半数以上，或者实质上拥有被投资企业控制权的，应当编制合并会计报表。 Article 63 Consolidated financial statements shall be prepared by the enterprise, where it owns 50% or more of the total capital of the enterprise it has invested or otherwise owns the right of control over the invested enterprise.
- 第六十四条 企业应当按照有关法律、行政法规和国家统一的会计制度的规定，按时编制财务会计报告，经营者或者投资者不得拖延、阻挠。? Article 64 An enterprise shall compile its financial report on schedule under the provisions of the related laws, administrative regulations and the uniform accounting system of the state, and no operator or investor may delay or slimy it.
- 第六十四条 会计报表附注是为帮助理解会计报表的内容而对报表的有关项目等所作的解释，其内容主要包括： Article 64 Notes to the financial statements are explanatory to related items in the financial statement of the enterprise concerned so as to facilitate understanding of the contents of the statements, the contents of which shall mainly include:
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