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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

第九条 参加注册会计师全国统一考试成绩合格,并从事审计业务工作2年以上的,可以向省、自治区、直辖市注册会计师协会申请注册。    Article 9 Whoever has passed the unified national examination for certified public accountants and has engaged in auditing business for more than two years may apply to the institute of certified public accountants of the province, autonomous region or municipality directly under the Central Government for registration.
第九条 会计核算以人民币为记帐本位币。    Article 9. ? Renminbi shall be the unit used in accounting books.
第九条合同变更,是指客户为改变合同规定的作业内容而提出的调整。?    Article 9A alteration in a contract is an adjustment by the customer for a change in the range of the work to be performed under the contract.
第九条再保险分出人应当在确定支付赔付款项金额或实际发生理赔费用而冲减原保险合同相应准备金余额的当期,冲减相应的应收分保准备金余额;?    Article 9A cedant shall, in the current period of determining and offsetting the amount of an indemnity payment or the expenses actually incurred for the settlement of a claim against the balance of the corresponding reserve on the original insurance contract, offset it against the balance of the corresponding receivable reinsurance reserve.
第九条企业应当在资产负债表日采用成本模式对投资性房地产进行后续计量,但本准则第十条 规定的除外。?    Article 9An enterprise shall make a follow-up measurement to the investment real estate through the cost pattern on the date of the balance sheet except that the investment real estate complies with the provisions of Article 10 of these Measures.
第九条企业应当在财务报表的显著位置至少披露下列各项:?    Article 9An enterprise shall, at the eye-catching place of the financial statements, disclose the following items:
第九条企业应当在附注中披露与资产负债表日后事项有关的下列信息:?    Article 9An enterprise shall, in its notes, disclose the following information related to the events after the balance sheet date:
第九条企业对于发生的外币交易,应当将外币金额折算为记账本位币金额。?    Article 9As for a foreign currency transaction, the enterprise shall translate the amount in a foreign currency into amount in its functional currency.
第九条企业已经确认销售商品收入的售出商品发生销售退回的,应当在发生时冲减当期销售商品收入。?    Article 9As to any sales return 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.
第九条在资本化期间内,外币专门借款本金及利息的汇兑差额,应当予以资本化,计入符合资本化条件的资产的成本。?    Article 9During the period of capitalization, the exchange balance on foreign currency borrowings shall be capitalized, and shall be recorded into the cost of assets eligible for capitalization.
第九条已确认的政府补助需要返还的,应当分别下列情况处理:?    Article 9If it is necessary to refund any government subsidy which has been recognized, it shall be treated respectively in accordance with the circumstances as follows:
第九条长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;?    Article 9If the initial cost of a long-term equity investment is more than the investing enterprise' attributable share of the fair value of the invested entity's identifiable net assets for the investment, the initial cost of the long-term equity investment may not be adjusted.
第九条企业在确认、计量和报告各中期财务报表项目时,对项目重要性程度的判断,应当以中期财务数据为基础,不应以年度财务数据为基础。?    Article 9In the recognition, measurement and reporting the each line item on the interim financial statements, the enterprise shall base its judgment about the importance of each line item on the interim financial figure other than on the annual financial figure.
第九条在行权日,企业根据实际行权的权益工具数量,计算确定应转入实收资本或股本的金额,将其转入实收资本或股本。?    Article 9On the vesting date, an enterprise shall, based on the number of the equity instruments of which the right is actually exercised, calculate and confirm the amount of the paid-in capital or capital stock to be transferred in, and transfer it in the paid-in capital or stock capital.
第九条被套期项目,是指使企业面临公允价值或现金流量变动风险,且被指定为被套期对象的下列项目:?    Article 9The ""hedged item"" shall refer to the following items which make an enterprise faced to changes in fair value or cash flow and are designated as the hedged objectives:
第九条自行建造固定资产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。?    Article 9The cost of a self-constructed fixed asset shall be formed by the necessary expenses incurred for bringing the asset to the expected conditions for use.
第九条 自行营造或繁殖的生产性生物资产的成本,应当按照下列规定确定:?    Article 9The cost of self-breeding productive biological asset shall be ascertained in accordance with the provisions as follows:
第九条资产预计未来现金流量的现值,应当按照资产在持续使用过程中和最终处置时所产生的预计未来现金流量,选择恰当的折现率对其进行折现后的金额加以确定。?    Article 9The current value of the expected future cash flow of an asset shall be determined by the discounted cash with an appropriate discount rate, on the basis of the expected future cash flow generated during the continuous use or final disposal of an asset.
第九条企业内部研究开发项目开发阶段的支出,同时满足下列条件的,才能确认为无形资产:?    Article 9The development expenditures for its internal research and development projects of an enterprise may be confirmed as intangible assets when they satisfy the following conditions simultaneously:
第九条金融资产或金融负债满足下列条件之一的,应当划分为交易性金融资产或金融负债:?    Article 9The financial assets or liabilities meeting any of the following requirements shall be classified as transactional financial assets or financial liabilities:
第九条企业不应当就未来经营亏损确认预计负债。?    Article 9The future operating losses of an enterprise shall not be recognized as estimated debts.
第九条收入应当按照下列规定确认和计量:?    Article 9The incomes shall be confirmed and measured according to the following provisions:
第九条企业对会计估计变更应当采用未来适用法处理。?    Article 9The prospective application method shall be adopted by an enterprise for treating the changes in accounting estimates.
第九条可抵扣暂时性差异,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,将导致产生可抵扣金额的暂时性差异。?    Article 9The term ""deductible temporary difference"" shall refer to temporary differences that will result in amounts that are deductible in the future when the carrying amount of the asset is recovered or the liability is settled.
第九条最低租赁收款额,是指最低租赁付款额加上独立于承租人和出租人的第三方对出租人担保的资产余值。?    Article 9The term ""minimum lease receipt"" shall refer to the minimum lease payments plus the residual values guaranteed to the lessor by a third party independent from the lessor or the lessee.
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