- 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
- 第八条企业记账本位币一经确定，不得随意变更，除非企业经营所处的主要经济环境发生重大变化。? Article 8Once the functional currency of an enterprise is determined, it shall not be modified at will, unless the main economic environment in which the enterprise is operated has greatly changed.
- 第八条因自愿接受裁减建议的职工数量、补偿标准等不确定而产生的或有负债，应当按照《企业会计准则第13号--或有事项》披露。? Article 8The contingent liabilities incurred due to the uncertainty of the number of the employees who offer to accept the layoff proposal, the compensation standards and etc. shall be disclosed according to the Accounting Standard for Business Enterprises No. 13 - Contingencies.
- 第八条合同收入应当包括下列内容：? Article 8The contract revenue shall consist of:
- 第八条外购固定资产的成本，包括购买价款、相关税费、使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费、装卸费、安装费和专业人员服务费等。? Article 8The cost of a purchased fixed asset consists of the purchase price, the relevant taxes, freights, loading and unloading fees, professional service fees and other expenses that bring the fixed asset to the expected conditions for use and that may be relegated to the fixed asset.
- 第八条 自行栽培、营造、繁殖或养殖的消耗性生物资产的成本，应当按照下列规定确定：? Article 8The cost of any consumptive biological asset by way of self-planting, self-cultivating, self-breeding shall be ascertained in accordance with the provisions as follows:
- 第八条合并方为进行企业合并发生的各项直接相关费用，包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等，应当于发生时计入当期损益。? Article 8The direct cost for the business combination of the combining party shall, including the expenses for audit, assessment and legal services, be recorded into the profits and losses at the current period.
- 第八条与收益相关的政府补助，应当分别下列情况处理：? Article 8The government subsidies pertinent to incomes shall be treated respectively in accordance with the circumstances as follows:
- 第八条企业年金基金运营形成的各项收入包括：存款利息收入、买入返售证券收入、公允价值变动收益、投资处置收益和其他收入。? Article 8The incomes formed by the operations of the enterprise annuity fund include the interest incomes on deposits, interests, from the buying of resold bonds, gains on the changes in the fair value, incomes of investment disposal, and other incomes.
- 第八条资产的公允价值减去处置费用后的净额，应当根据公平交易中销售协议价格减去可直接归属于该资产处置费用的金额确定。? Article 8The net amount of the fair value of an asset minus the disposal expenses shall be determined in light of the amount of the basis of the price as stipulated in the sales agreement in the fair transaction minus the disposal expenses directly attributable to the asset.
- 第八条中期财务报告中的附注至少应当包括下列信息：? Article 8The notes in an interim financial report shall at least include the following information:
- 第八条当期财务报表的列报，至少应当提供所有列报项目上一可比会计期间的比较数据，以及与理解当期财务报表相关的说明，但其他会计准则另有规定的除外。? Article 8The presentation of financial statements of the current period shall at least provide the comparative data of all items of the previous comparative period, as well as the explanations on the understanding of the financial statements of the current period, unless it is otherwise provided for in other accounting standards.
- 第八条企业内部研究开发项目研究阶段的支出，应当于发生时计入当期损益。? Article 8The research expenditures for its internal research and development projects of an enterprise shall be recorded into the profit or loss for the current period.
- 第八条最低租赁付款额，是指在租赁期内，承租人应支付或可能被要求支付的款项（不包括或有租金和履约成本），加上由承租人或与其有关的第三方担保的资产余值。? Article 8The term ""minimum lease payment"" shall refer to the payments (excluding contingent rents and execution costs) that the lessee shall, or may be required to make, for the term of lease, plus the residual values guaranteed by the lessee or a party related to the lessee.
- 第八条应纳税暂时性差异，是指在确定未来收回资产或清偿负债期间的应纳税所得额时，将导致产生应税金额的暂时性差异。? Article 8The term ""taxable temporary difference"" shall refer to temporary differences that will result in taxable amounts in the future when the carrying amount of the asset is recovered or the liability is settled.
- 第八条企业在判断是否已将金融资产所有权上几乎所有的风险和报酬转移给了转入方时，应当比较转移前后该金融资产未来现金流量净现值及时间分布的波动使其面临的风险。? Article 8When an enterprise makes a judgment about whether nearly all of the risks and rewards related to the ownership of a financial asset are transferred to the transferee, it shall compare the pre- and post-transfer risks it faces due to the change of the net present value of the future cash flow of the financial asset and the time distribution.
- 第八条企业在按照换出资产的账面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 8Where a boot is caused when an enterprise treat the carrying value of the surrendered assets and the relevant payable taxes as the cost of the received assets, the boot shall be accounted for according to the following circumstances, respectively:
- 第八条债务重组以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债务人应当依次以支付的现金、转让的非现金资产公允价值、债权人享有股份的公允价值冲减重组债务的账面价值，再按照本准则第七条的规定处理。? Article 8Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital, and the modification of other terms of a debt, the debtor shall offset, one by one, the cash paid, the fair value of the non-cash asset transferred, and the fair value of the shares to which the creditor becomes entitled, against the book value of the debt to be restructured, then handle it in accordance with Article 7 of these Standards.
- 第八条企业转让矿区权益的，应当按照下列规定进行处理：? Article 8Where an enterprise transfers the rights and interests of a mining area, it shall be subject to the provisions as follows:
- 第八条待执行合同变成亏损合同的，该亏损合同产生的义务满足本准则第四条规定的，应当确认为预计负债。? Article 8Where an executory contract turns to be a loss contract, the obligation generated from the loss contract which meets the provisions of Article 4 of these Standards shall be recognized as an estimated debts.
- 第九条 会计记录的文字应当使用中文，少数民族自治地区可以同时使用少数民族文字。 Article 9 Accounting records and financial reports shall be formulated in the Chinese language. Minority languages may be used concurrently with the Chinese language by enterprises in autonomous areas of minority nationalities.
- 第九条 企业应当建立财务决策制度，明确决策规则、程序、权限和责任等。? Article 9 An enterprise shall set up a decision-making system of finance and clarify the decision-making rules, procedures, power limits and liabilities and so on.
- 第九条 企业无论是否发生关联方交易，均应当在附注中披露与母公司和子公司有关的下列信息：? Article 9 An enterprise shall, in the annotations to the financial statements, disclose the following information about the parent company and subsidiaries thereof, irrespective of whether there have been transactions between them:
- 第九条 企业无论是否发生关联方交易，均应当在附注中披露与母公司和子公司有关的下列信息：? Article 9 An enterprise shall, in the annotations to the financial statements, disclose the following information about the parent company and subsidiaries thereof, irrespective of whether there have been transactions between them:
- 第九条 对于企业年金基金在运营中所形成的投资，应当在首次执行日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 9 As to an investment formed in the operation of the enterprise annuities fund, it shall be measured at a fair value on the date of initial implementation and the retained earnings shall be modulated based on the difference between its book amount and the fair value.
- 第九条 有关经营活动现金流量的信息，可以通过下列途径之一取得：? Article 9 The relevant information about the cash flows arising from the operating activities may be acquired through either of the following ways:
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