- 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
- 第七条企业清偿预计负债所需支出全部或部分预期由第三方补偿的，补偿金额只有在基本确定能够收到时才能作为资产单独确认。? Article 7When all or some of the expenses necessary for the liquidation of an estimated debts of an enterprise is expected to be compensated by a third party, the compensation should be separately recognized as an asset only when it is virtually certain that the reimbursement will be obtained.
- 第七条资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值，只要有一项超过了资产的账面价值，就表明资产没有发生减值，不需再估计另一项金额。? Article 7When either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset.
- 第七条第七条企业在按照公允价值和应支付的相关税费作为换入资产成本的情况下，发生补价的，应当分别下列情况处理：? Article 7Where a boot is caused when an enterprise treats the fair value and relevant payable taxes as the cost of the assets received, the boot shall be accounted for according to the following circumstances, respectively:
- 第七条企业已将金融资产所有权上几乎所有的风险和报酬转移给转入方的，应当终止确认该金融资产；保留了金融资产所有权上几乎所有的风险和报酬的，不应当终止确认该金融资产。? Article 7Where an enterprise has transferred nearly all of the risks and rewards related to the ownership of the financial asset to the transferee, it shall stop recognizing the financial asset. If it retained nearly all of the risks and rewards related to the ownership of the financial asset, it shall not stop recognizing the financial asset.
- 第七条修改其他债务条件的，债务人应当将修改其他债务条件后债务的公允价值作为重组后债务的入账价值。重组债务的账面价值与重组后债务的入账价值之间的差额，计入当期损益。? Article 7Where other terms of a debt are modified, the debtor shall regard the post-modification fair value of the debt as the entry value of the restructured debt, and shall include the difference between the book value of the debt to be restructured and the entry value of the restructured debt in the current profits and losses.
- 第七条借款存在折价或者溢价的，应当按照实际利率法确定每一会计期间应摊销的折价或者溢价金额，调整每期利息金额。? Article 7Where there is any discount or premium, the amount of discounts or premiums that shall be amortized during each accounting period shall be determined by the real interest rate method, and an adjustment shall be made to the amount of interests in each period.
- 第七条同一控制下的企业合并中，被合并方采用的会计政策与合并方不一致的，合并方在合并日应当按照本企业会计政策对被合并方的财务报表相关项目进行调整，在此基础上按照本准则规定确认。? Article 7Where, during a business combination under the same control, the accounting policy adopted by the combined party is different from that adopted by the combining party, the combining party shall, according to accounting policy it adopts, adjust the relevant items in the financial statements of the combined party, and shall, pursuant to the present Standard, recognize them on the basis of such adjustment.
- 第八条 企业应当采用直接法列示经营活动产生的现金流量。? Article 8 An enterprise shall adopt the direct method to present the cash flows arising from operating activities.
- 第八条 企业实行资本权属清晰、财务关系明确、符合法人治理结构要求的财务管理体制。? Article 8 An enterprise shall perform such a financial management system as being clear in capital ownership, unambiguous in financial relationship and complying with the requirements of corporate governance structure.
- 第八条 对于首次执行日存在的解除与职工的劳动关系计划，满足《企业会计准则第9号--职工薪酬》预计负债确认条件的，应当确认因解除与职工的劳动关系给予补偿而产生的负债，并调整留存收益。? Article 8 As to a plan on terminating the labor relationship with an employee which is already existing on the date of initial implementation, in case it meets the conditions described in the Accounting Standards for Enterprises No. 9 - Wages and Salaries of Employees for the recognition of expected liabilities, the liability resulting from the compensation made for the cancellation of the labor relationship with the employee shall be recognized as well as the retained earnings shall be modulated.
- 第八条 具有高等专科以上学校毕业的学历、或者具有会计或者相关专业中级以上技术职称的中国公民，可以申请参加注册会计师全国统一考试； Article 8 Chinese citizens who have graduated from colleges or universities or who have earned the professional title of accountant or an intermediate or higher professional title in a relevant field of study may apply for attendance at a unified national examination for certified public accountants.
- 第八条 会计记帐采用借贷记帐法。 Article 8 The debit and credit double entry bookkeeping technique is to be adopted for recording all accounting transactions.
- 第八条 关联方交易的类型通常包括下列各项：? Article 8 The types of affiliated party transaction usually include as follows:
- 第八条 关联方交易的类型通常包括下列各项：? Article 8 The types of affiliated party transaction usually include as follows:
- 第八条 会计年度自公历１月１日起至１２月３１日止。 Article 8. ? The financial year begins on 1 January and ends on 31 December of the Gregorian calendar.
- 第八条再保险分出人应当在提取原保险合同未决赔款准备金、寿险责任准备金、长期健康险责任准备金的当期，按照相关再保险合同的约定，计算确定应向再保险接受人摊回的相应准备金，确认为相应的应收分保准备金资产。? Article 8A cedant shall, in the current period of drawing the reserve for unearned premium, reserve for life insurance liabilities or reserve for long-term health insurance liabilities of an original insurance contract, calculate and determine the corresponding reserves that shall be recovered from the reinsurance acceptor according to the provisions of the relevant reinsurance contract, and shall recognize the corresponding reinsurance reserve receivable as an asset.
- 第八条投资企业对被投资单位具有共同控制或重大影响的长期股权投资，应当按照本准则第九条至第十三条规定，采用权益法核算。? Article 8A long-term equity investment of the investing enterprise that does joint control or significant influences over the invested entity shall, in accordance with Articles 9 through 13 of these Standards, be measured by employing the equity method.
- 第八条资产负债表日后，企业利润分配方案中拟分配的以及经审议批准宣告发放的股利或利润，不确认为资产负债表日负债，但应当在附注中单独披露。? Article 8After the balance sheet date, the profits or dividends to be distributed and declared to be distributed upon deliberation and approval under the profit distribution plan of an enterprise shall not be recognized as a liability on the balance sheet date, but shall be separately disclosed in the notes.
- 第八条企业可以将两项或两项以上衍生工具的组合或该组合的一定比例指定为套期工具。? Article 8An enterprise may designate a combination of two or more derivative instruments or a certain proportion of such a combination as a hedging instrument.
- 第八条企业据以进行估计的基础发生了变化，或者由于取得新信息、积累更多经验以及后来的发展变化，可能需要对会计估计进行修订。会计估计变更的依据应当真实、可靠。? Article 8An enterprise may need to revise its accounting estimates due to a change in the basis for estimates, or due to the obtainment of new information, accumulation of more experiences as well as the subsequent development and changes. The basis for the changes in accounting estimates shall be genuine and reliable.
- 第八条以权益结算的股份支付换取其他方服务的，应当分别下列情况处理：? Article 8An equity-settled share-based payment in return for the service of any other party shall be conducted in accordance with the following circumstances, respectively:
- 第八条企业已经确认销售商品收入的售出商品发生销售折让的，应当在发生时冲减当期销售商品收入。? Article 8As to any sales discounts and allowance arising from any sold goods and of which the revenue from the sale has been recognized by the enterprise, the current revenue incurred by selling goods shall be offset against.
- 第八条在资本化期间内，每一会计期间的利息资本化金额，不应当超过当期相关借款实际发生的利息金额。? Article 8During the period of capitalization, the amount of interest capitalized during each accounting period shall not exceed the amount of interest actually incurred to the relevant borrowings in the current period.
- 第八条金融负债应当在初始确认时划分为下列两类：? Article 8Financial liabilities shall be classified into the following two categories when they are initially recognized:
- 第八条与投资性房地产有关的后续支出，满足本准则第六条规定的确认条件的，应当计入投资性房地产成本；不满足本准则第六条规定的确认条件的，应当在发生时计入当期损益。? Article 8For the follow-up expenses pertinent to an investment real estate, if they meet the recognition conditions as mentioned in Article 6 of these Standards, they shall be included in the cost of the investment real estate; otherwise, if they fail to meet the recognition conditions as mentioned in Article 6 of these Standards, they shall be included in the current profits and losses when they are incurred.
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