- 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
- 各种存货在会计报表中应当以实际成本列示。 All the inventories shall be disclosed at historical cost financial statement.
- 股份制企业发行股票，应当按股票面值作为股本入帐。 Amount of shares issued by a share-holding enterprise shall be accounted for as equity at the face value of the shares issued.
- 会计机构内部应当建立稽核制度。 An accounts-checking system may be set up within an accounting body.
- 资产满足下列条件之一的，符合无形资产定义中的可辨认性标准：? An asset, which satisfies any of the following conditions, shall meet the identifiable standards as mentioned in the definition of intangible assets:
- 企业集团可以实行内部资金集中统一管理，但应当符合国家有关金融管理等法律、行政法规规定，并不得损害成员企业的利益。? An enterprise group may adopt a concentrated and unified management on its internal funds, but shall comply with the related provisions on financial management of the related laws and administrative regulations of the state, and may not injure the interests of its member enterprises.
- 符合国家规定条件的企业集团，可以集中使用研发费用，用于企业主导产品和核心技术的自主研发。? An enterprise group meeting the conditions provisioned by the state may make centralized utilization of the research and development expenses to develop the leading products and core technologies of the enterprise independently.
- 企业也可以编制现金流量表，反映财务状况的变动情况。 An enterprise may also prepare a cash flow statement to reflect the changes in its financial position.
- 对确定承诺的外汇风险进行的套期，企业可以作为现金流量套期或公允价值套期处理。? An enterprise may deal with a hedging of foreign exchange risk of firm commitment as a cash flow hedging or fair value hedging.
- 企业选择供货商以及实施大宗采购，可以采取招标等方式进行。? An enterprise may select suppliers or carry out bulk purchase in a tender offerings manner.
- 企业摊销无形资产，应当自无形资产可供使用时起，至不再作为无形资产确认时止。? An enterprise shall amortize intangible assets from the time when it is available for use to the time when it is not confirmed as the intangible assets any more.
- 企业应当在每个会计期间对使用寿命不确定的无形资产的使用寿命进行复核。? An enterprise shall check the service life of intangible assets with uncertain service life during each accounting period.
- 企业应当加强应收款项的管理，评估客户信用风险，跟踪客户履约情况，落实收账责任，减少坏账损失。? An enterprise shall enhance the management of the receivables, evaluate the credit risks of the clients, track the clients' performance of contract, determine and perform the responsibility of receivables collection and cut down the loss from doubtful accounts.
- 企业不应当将下列非衍生金融资产划分为贷款和应收款项：? An enterprise shall not classify any of the following non-derivative financial assets as a loan or account receivable:
- 企业在会计年度中不均匀发生的费用，应当在发生时予以确认和计量，不应在中期财务报表中预提或者待摊，但会计年度末允许预提或者待摊的除外。? An enterprise shall recognize and measure costs that are incurred unevenly during an accounting year when they are incurred and shall not anticipate or defer such costs in the interim accounting statements unless the anticipation or deferral would be acceptable at the end of the fiscal year.
- 企业应当建立销售价格管理制度，明确产品或者劳务的定价和销售价格调整的权限、程序与方法，根据预期收益、资金周转、市场竞争、法律规范约束等要求，采取相应的价格策略，防范销售风险。? An enterprise shall set up a management system for selling price, define the pricing of its products and services and clarify the power limits, procedures and methods for adjusting selling prices, take corresponding price strategies to prevent selling risks under the prospective earning, capital turnover, market competition, restrictions from laws and norms and other requirements and so on.
- 企业应当建立财务决策回避制度。对经营者、经营者个人与企业利益有冲突的财务决策事项，相关投资者、经营者应当回避。? An enterprise shall set up a withdrawal system for financial decision-making. With respect to the financial decision-making items under which the interests of any individual investor or operator run afoul of those of the enterprise, the related investor or operator shall withdraw.
- 企业应当按照国家有关规定建立有效的内部财务管理级次。企业集团公司自行决定集团内部财务管理体制。? An enterprise shall set up effective management grades of internal financial. An enterprise group company may determine its internal financial management system by itself.
- 企业应当在附注中披露首次执行企业会计准则财务报表项目金额的变动情况。? An enterprise shall throw daylight on the alternations in the amount of the items of the financial statements upon initial implementation of the Accounting Standards for Enterprises in its notes.
- 企业筹集的实收资本，应当依法委托法定验资机构验资并出具验资报告。? An enterprise shall trust, under law, a legal capital verification institution to verify the raised capital and issue a report on capital verification.
- 企业通常应选择人民币作为记账本位币。业务收支以人民币以外的货币为主的企业，可以按照本准则第五条规定选定其中一种货币作为记账本位币。但是，编报的财务报表应当折算为人民币。? An enterprise shall, in general, choose RMB as its functional currency. For an enterprise of which the incomes and expenses are mainly valuated in the currency other than RMB, it may choose a currency as its functional currency according to Article 5 of the present Standards. However, the financial statements shall be translated into the ones RMB.
- 企业应当在资产负债表日对持有意图和能力进行评价。发生变化的，应当按照本准则有关规定处理。? An enterprise shall, on the balance sheet date, make an appraisal on its purpose of holding and ability to hold. Where there is any change, it shall be dealt with according to the present Standards.
- 企业应当在资产负债表日按照提供劳务收入总额乘以完工进度扣除以前会计期间累计已确认提供劳务收入后的金额，确认当期提供劳务收入；? An enterprise shall, on the date of the balance sheet, ascertain the current revenue from providing labor services in accordance with the amount of multiplying the total amount of revenues from providing labor services by the schedule of completion then deducting the accumulative revenues from the providing of labor services that have been recognized in the previous accounting periods.
- 企业购建重要的固定资产、进行重大技术改造，应当经过可行性研究，按照内部审批制度履行财务决策程序，落实决策和执行责任。? An enterprise shall, when purchases or constructs fixed assets or makes materially technical renovations, conduct a study of feasibility, go through the financial decision-making procedures under the internal examination rules, and determine and implement the responsibilities for decision-making and implementation.
- 企业自行选择、确定固定资产折旧办法，可以征询中介机构、有关专家的意见，并由投资者审议批准。? An enterprise, when selects and determines the method for the depreciation of fixed assets by itself, may consult an intermediary organ or related experts, and the method shall be discussed and approved by the investors.
- 中期，是指短于一个完整的会计年度的报告期间。? An interim period refers to a reporting term which is shorter than a full fiscal year.
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