- 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
- 投资者应当通过股东（大）会、董事会或者其他形式的内部机构履行财务管理职责，可以通过企业章程、内部制度、合同约定等方式将部分财务管理职责授予经营者。? An investor shall fulfill the financial management duties through the shareholders' meeting, board of directors or other internal institutions, and may grant conferring part of financial management duties to the operators in manner of articles of association, internal systems or contractual stipulations and so on.
- 经营者可以在工资计划中安排一定数额，对企业技术研发、降低能源消耗、治理“三废”、促进安全生产、开拓市场等作出突出贡献的职工给予奖励。? An operator may prepare money of a certain amount out of its wages plan so as to reward the employees that have made significant contribution in technological research and development, reducing energy consumption, treating the three wastes which means waste gas, waste water and industrial residues, improving safe production and developing market and so on.
- 外商投资企业和外国企业也可以同时使用某种外国文字。 And a foreign language may also be used concurrently by enterprises with foreign investment or foreign enterprises.
- 其他有助于理解和分析报表需要说明的事项。 and any other explanations necessary to provide users with a clear view and understanding of the financial statements.
- 经确认无法收回的应收帐款，已提坏帐准备金的，应当冲销坏帐准备金；未提坏帐准备金的，应当作为坏帐损失，计入当期损益。 Any accounts receivable, proved and confirmed to be definitely uncollectible, shall be recognized as bed debts and written off against provision for bad debts or charged to current profit or loss as bad debts loss, if such provision is not set up.
- 首次执行日之前可行权的股份支付，不应追溯调整。? Any retroactive modulation may be not made to any share-based payment made for any exercisable right before the date of initial implementation.
- 除前款规定的情形外，外国会计师事务所需要在中国境内临时办理有关业务的，须经有关的省、自治区、直辖市人民政府财政部门批准。 Apart from what is stipulated in the preceding paragraph, if a foreign public accounting firm wishes to conduct relevant business within the territory of China on a temporary basis, it must apply to the financial department of the people's government of the relevant province, autonomous region or municipality directly under the Central Government for approval.
- 附录：? Appendix:
- 第二十四条 流动资产是指可以在一年或者超过一年的一个营业周期内变现或者耗用的资产，包括现金及各种存款、短期投资、应收及预付款项、存货等。 Arliele 24 Current assets refer to those assets which will be realized or consumed within one year or within an operating cycle longer than a year, including cash, cash deposits, short-term investments, receivables, prepayments, and inventories, etc.
- 第一条 为了规范首次执行企业会计准则对会计要素的确认、计量和财务报表列报，根据《企业会计准则--基本准则》，制定本准则。? Article 1 According to the Accounting Standards for Enterprises - Basic Standards, this Standards is formulated in order to regulate the recognition and measurement of accounting elements, as well as the presentation of financial statements governed by the Initial Implementation of Accounting Standards for Enterprises, when the Accounting Standards for Enterprises is initially carried out.
- 第一条 为适应我国社会主义市场经济发展的需要，统一会计核算标准，保证会计信息质量，根据《中华人民共和国会计法》，制定本准则。 Article 1 In accordance with ""The Accounting Law of the People's Republic of China,"" these Criteria are formulated to meet the needs of developing a socialist rnarket economy in our country, to unify the accounting standards and to ensure the quality of accounting information.
- 第一条 为了规范现金流量表的编制和列报，根据《企业会计准则--基本准则》，制定本准则。? Article 1 These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the preparation and presentation of cash flow statements.
- 第一条 为了发挥注册会计师在社会经济活动中的鉴证和服务作用，加强对注册会计师的管理，维护社会公共利益和投资者的合法权益，促进社会主义市场经济的健康发展，制定本法。 Article 1 This Law is formulated in order to bring into play certified public accountants' role of attestation and service in social economic activities, strengthen administration of affairs of certified public accountants, protect public interests and the lawful rights and interests of investors, and promote the healthy development of the socialist market economy.
- 第一条 为了规范关联方及其交易的信息披露，根据《企业会计准则--基本准则》，制定本准则。? Article 1 With a view to regulating the disclosure of information about affiliated parties and transactions among them, these Standards are formulated in accordance with Accounting Standards for Enterprises - Basic Standards.
- 第一条 为了规范关联方及其交易的信息披露，根据《企业会计准则--基本准则》，制定本准则。? Article 1 With a view to regulating the disclosure of information about affiliated parties and transactions among them, these Standards are formulated in accordance with Accounting Standards for Enterprises - Basic Standards.
- 第一条 为了加强企业财务管理，规范企业财务行为，保护企业及其相关方的合法权益，推进现代企业制度建设，根据有关法律、行政法规的规定，制定本通则。? Article 1 With a view to strengthening the financial management of enterprises, regulating the financial behaviors of the enterprises, protecting the legitimate rights and interests of the enterprises and related parties and boosting the establishment of modern enterprise system, the present General Rules are formulated under the provisions of the related laws and administrative regulations.
- 第一条 为了规范和加强会计工作，保障会计人员依法行使职权，发挥会计 工作在维护社会主义市场经济秩序、加强经济管理、提高经济效益中的作用，制定 本法。 Article 1. ? This law is formulated in order to standardize and improve accounting work, ensure that accountants will function in accordance with law, and bring into play the role of accounting in safeguarding the order of the socialist market economy, strengthening economic administration and improving economic efficiency.
- 第十条 企业应当建立财务风险管理制度，明确经营者、投资者及其他相关人员的管理权限和责任，按照风险与收益均衡、不相容职务分离等原则，控制财务风险。? Article 10 An enterprise shall set up a financial risk control system, specify the management rights and liabilities of the operators, investors and other related personnel, and control the financial risks according to the principles of equilibrating risks and proceeds and separating the incompatible duties.
- 第十条 对于可行权日在首次执行日或之后的股份支付，应当根据《企业会计准则第11号--股份支付》的规定，按照权益工具、其他方服务或承担的以权益工具为基础计算确定的负债的公允价值，将应计入首次执行日之前等待期的成本费用金额调整留存收益，相应增加所有者权益或负债。? Article 10 As to a share-based payment of which the vesting date is on or after the date of initial implementation, upon the provisions of the Accounting Standards for Enterprises No. 11 - Share-based Payment, the retained earnings shall, in accordance with the fair value of the equity instrument, or service provided by any other party or liability assumed by any other party which is calculated and determined based on the equity instrument, be modulated at the amount of cost incurred during the vesting period before the date of initial implementation, and the owner's equities or liabilities shall be increased accordingly.
- 第十条 有下列情形之一的，受理申请的注册会计师协会不予注册： Article 10 If the applicant is involved in any of the following circumstances, the institute of certified public accountants that has received the application shall not permit the applicant to register:
- 第十条 会计核算应当以实际发生的经济业务为依据，如实反映财务状况和经营成果。 Article 10 The accounting records and financial reports shall be based on business transactions actually taken place, and truthfully reflect the financial position and operating results of an enterprise.
- 第十条 经营活动产生的现金流量至少应当单独列示反映下列信息的项目：? Article 10 The items to reflect the following information for cash flows arising from operating activities shall be presented separately at least. :
- 第十条 企业与关联方发生关联方交易的，应当在附注中披露该关联方关系的性质、交易类型及交易要素。交易要素至少应当包括：? Article 10 Where there have been transactions between an enterprise and its affiliated parties, it shall disclose the nature of the affiliated party relationships, the types of transactions and the elements of transaction in the annotations. The elements of transaction shall at least include:
- 第十条 企业与关联方发生关联方交易的，应当在附注中披露该关联方关系的性质、交易类型及交易要素。交易要素至少应当包括：? Article 10 Where there have been transactions between an enterprise and its affiliated parties, it shall disclose the nature of the affiliated party relationships, the types of transactions and the elements of transaction in the annotations. The elements of transaction shall at least include:
- 第十条 会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一 的会计制度的规定，不得伪造、变造会计凭证、会计帐簿，报送虚假的会计报表。 Article 10. ? Accounting proofs, accounting books, accounting statements and other accounting data shall conform to provisions regarding uniform state accounting systems. Forgery or alteration of accounting proofs or accounting books or submission of false accounting statements are not allowed.""
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