- 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
- （十）递延所得税资产；? (10)deferred income tax assets; and
- （二） 决定企业的筹资、投资、担保、捐赠、重组、经营者报酬、利润分配等重大财务事项。? (2) determining material financial items such as fund-raising, investment, guarantee, donation, reorganization, remuneration for operators and income distribution and so on;
- （二）换入资产成本的确定方式。? (2)Determination method for the assets received;
- (三)办理企业合并、分立、清算事宜中的审计业务，出具有关的报告； (3) dealing with audit services in matters of merger, division or liquidation of enterprises and producing the relevant reports; and
- （三） 决定企业聘请或者解聘会计师事务所、资产评估机构等中介机构事项。? (3) determining the hiring or firing of intermediary organs such as accounting firms or property assessment institutions and so on;
- (三)因委托人有其他不合理要求，致使注册会计师出具的报告不能对财务会计的重要事项作出正确表述的。 (3) Due to other unreasonable requirements from the client, the report to be produced by certified public accountants can not provide a correct account of the important items of the financial accounting.
- （五） 按照规定向全资或者控股企业委派或者推荐财务总监。? (5) dispatching or recommending chief financial officers to exclusively-funded or holding enterprises under the related provisions.
- 中华人民共和国财政部令? Decree of the Ministry of Finance
- 如有未弥补亏损，应作为所有者权益的减项反映。 Deficit not yet made up, if any, shall be shown as a deduction item of owners' equity.
- 固定资产折旧应当根据固定资产原值、预计净残值、预计使用年限或预计工作量，采用年限平均法或者工作量（或产量）法计算。 Depreciation on the fixed assets shall be accounted on the basis of the original cost, estimated residual value, estimated useful life and working capacity, according to the straight line method or the working capacity (or output) method.
- 衍生工具包括远期合同、期货合同、互换和期权，以及具有远期合同、期货合同、互换和期权中一种或一种以上特征的工具。? Derivative instruments shall include forward contracts, futures contracts, exchanges and options, as well as the instruments that contain one or more of the characters of a forward contract, futures contract, exchange or option.
- 非经常性项目的说明； description of unusual items;
- 会计报表中有关重要项目的明细资料； detailed information relating to major items listed in the financial statements;
- 净资产应当分别企业和职工个人设置账户，根据企业年金计划按期将运营收益分配计入各账户。? Different accounts shall be created for the net assets of an enterprise in view of the enterprise itself and the individual employees, and the distributed operating proceeds shall timely be recorded in each of the aforesaid accounts in accordance with the plan of the enterprise on annuity fund.
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