- 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
- 第六十五条 企业应当按照规定向主管财政机关报送月份、季度、年度财务会计报告等材料，不得在报送的财务会计报告等材料上作虚假记载或者隐瞒重要事实。主管财政机关应当根据企业的需要提供必要的培训和技术支持。? Article 65 An enterprise shall submit the monthly, quarterly and annual financial reports and other materials to the competent authority of finance under the related provisions, and may not make any false record or conceal any important fact in the submitted financial report or any other material. The competent authority of finance shall offer necessary training and technical support in accordance with the demands of the enterprise.
- 第六十五条 本准则由财政部负责解释。 Article 65 The Ministry of Finance shall be responsible for the interpretation of these Criteria.
- 第六十六条 企业应当在年度内定期向职工公开以下信息：? Article 66 An enterprise shall release the following information to its employees regularly within one year:
- 第六十六条 本准则自一九九三年七月一日起施行。 Article 66 These Criteria shall be effective as of July 1,1993.
- 第六十七条 主管财政机关应当建立健全企业财务评价体系，主要评估企业内部财务控制的有效性，评价企业的偿债能力、盈利能力、资产营运能力、发展能力和社会贡献。评估和评价的结果可以通过适当方式向社会发布。? Article 67 A competent authority of finance shall set up and perfect the enterprise financial evaluation system so as to put stress on the evaluation of the efficiency of internal financial control of an enterprise and assess solvency, profitability, asset operability, development ability and its social contributions. The results of evaluation or assessment may be promulgated to the general public in a proper way.
- 第六十八条 主管财政机关及其工作人员应当恰当使用所掌握的企业财务信息，并依法履行保密义务，不得利用企业的财务信息谋取私利或者损害企业利益。? Article 68 The competent authorities of finance and their employees shall properly use the financial information of the enterprises they have seized, perform the obligation of confidentiality under law, and may not take advantage of such information to seek interest for themselves or injure the interests of any enterprise.
- 第六十九条 企业应当依法接受主管财政机关的财务监督和国家审计机关的财务审计。? Article 69 An enterprise shall accept the financial supervision of the competent authority of finance and the financial auditing of the auditing organ of the state under law.
- 第六条再保险分出人应当在确认原保险合同保费收入的当期，按照相关再保险合同的约定，计算确定分出保费，计入当期损益；? Article 6A cedant shall, in the current period of recognition of the premium income of an original insurance contract, calculate and determine the ceded premium in light of the reinsurance contract and record it into the profits and losses of the current period.
- 第六条企业应当采用产量法或年限平均法对探明矿区权益计提折耗。? Article 6An enterprise shall adopt the output method or the average method of year limit to calculate the depletion of the rights and interest of the proved mining areas.
- 第六条完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算的股份支付，在等待期内的每个资产负债表日，应当以对可行权权益工具数量的最佳估计为基础，按照权益工具授予日的公允价值，将当期取得的服务计入相关成本或费用和资本公积。? Article 6As to a equity-settled share-based payment in return for employee services, if the right cannot be exercised until the vesting period comes to an end or until the prescribed performance conditions are met, then on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the number of vested equity instruments, be included in the relevant costs or expenses and the capital reserves at the fair value of the equities instruments on the date of the grant.
- 第六条企业年金基金在运营中根据国家规定的投资范围取得的国债、信用等级在投资级以上的金融债和企业债、可转换债、投资性保险产品、证券投资基金、股票等具有良好流动性的金融产品，其初始取得和后续估值应当以公允价值计量：? Article 6During the operation of the enterprise annuity fund, the initial acquisition values and subsequent values of the national debt gained under the State investment scope, the financial debentures and enterprise obligations with the credit rating at the investment grade or above, convertible obligations, investment insurance products, securities investment funds, stocks and other financial products with good liquidity shall be measured as the fair value:
- 第六条在资本化期间内，每一会计期间的利息（包括折价或溢价的摊销）资本化金额，应当按照下列规定确定：? Article 6During the period of capitalization, the to-be-capitalized amount of interests (including the amortization of discounts or premiums) in each accounting period shall be determined according to the following provisions:
- 第六条政府补助为货币性资产的，应当按照收到或应收的金额计量。? Article 6If a government subsidy is a monetary asset, it shall be measured in the light of the received or receivable amount.
- 第六条企业在职工劳动合同到期之前解除与职工的劳动关系，或者为鼓励职工自愿接受裁减而提出给予补偿的建议，同时满足下列条件的，应当确认因解除与职工的劳动关系给予补偿而产生的预计负债，同时计入当期损益：? Article 6If an enterprise cancels the labor relationship with any employee prior to the expiration of the relevant labor contract or brings forward any compensation proposal for the purpose of encouraging the employee to accept a layoff, and the following conditions are met concurrently, the enterprise shall recognize the expected liabilities incurred due to the compensation for the cancellation of the labor relationship with the employee, and shall simultaneously record them into the profit or loss for the current period:
- 第六条销售商品涉及现金折扣的，应当按照扣除现金折扣前的金额确定销售商品收入金额。现金折扣在实际发生时计入当期损益。? Article 6If the sale of goods concerns any cash discount, the revenue incurred by selling goods shall be ascertained in accordance with the amount prior to the deduction of the cash discount. The cash discount shall be included in the current profits and losses when it is actually incurred.
- 第六条与固定资产有关的后续支出，符合本准则第四条 规定的确认条件的，应当计入固定资产成本；不符合本准则第四条规定的确认条件的，应当在发生时计入当期损益。? Article 6If the subsequent expenses related to a fixed asset meet the recognition conditions as described in Article 4 of these Standards, they shall be included in the cost of fixed asset; otherwise, they shall be included in the current profits and losses.
- 第六条性质或功能不同的项目，应当在财务报表中单独列报，但不具有重要性的项目除外。? Article 6Items with different nature or function shall be separately presented in financial statements, with the exception of those of no importance.
- 第六条企业发生的资产负债表日后非调整事项，不应当调整资产负债表日的财务报表。? Article 6No enterprise may adjust the financial statements on the date of the balance sheet date for any non-adjusting event occurring in an enterprise after the balance sheet date.
- 第六条投资性房地产同时满足下列条件的，才能予以确认：? Article 6No investment real estate shall be recognized unless it meets the following requirements simultaneously:
- 第六条负债的计税基础，是指负债的账面价值减去未来期间计算应纳税所得额时按照税法规定可予抵扣的金额。? Article 6The ""tax base of an liability"" shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period.
- 第六条合并方在企业合并中取得的资产和负债，应当按照合并日在被合并方的账面价值计量。? Article 6The assets and liabilities that the combining party obtains in a business combination shall be measured on the basis of their carrying amount in the combined party on the combining date.
- 第六条追加资产的建造，满足下列条件之一的，应当作为单项合同：? Article 6The construction of each additional asset shall be accounted for as a separate contract if either of the conditions is met as follows:
- 第六条企业无形项目的支出，除下列情形外，均应于发生时计入当期损益：? Article 6The expenditures for an intangible item of an enterprise shall all be recorded into the profit or loss for the current period, unless it is under any of the following circumstances:
- 第六条 生物资产应当按照成本进行初始计量。? Article 6The initial measurement shall be made to the biological asset at its cost.
- 第六条金融资产部分转移，包括下列三种情形：? Article 6The partial transfer of financial asset includes the circumstances as follows:
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