- 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
- 因追加投资等原因能够对被投资单位实施共同控制或重大影响但不构成控制的，应当改按权益法核算，并以成本法下长期股权投资的账面价值或按照《企业会计准则第22号--金融工具确认和计量》确定的投资账面价值作为按照权益法核算的初始投资成本。? If an enterprise is able to do joint control or significant influence, which does not constitute control, over the invested entity as a result of additional investment or other reasons, the equity method shall be employed in the measurement, and the book value of the long-term equity investment measured by employing the cost method or the book value of investment ascertained in accordance with the Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments shall be regarded as initial investment cost measured by employing the cost method.
- 对外提供中期财务报告的，还应遵循《企业会计准则第32号--中期财务报告》的规定。? If an enterprise offers interim financial reports to outsiders, it shall accord with the Accounting Standards for Enterprises No. 32 - Interim Financial Reports as well.
- 注册会计师协会依照本法第十条的规定不予注册的，应当自决定之日起15日内书面通知申请人。 If an institute of certified public accountants decides not to approve the registration of an applicant in accordance with Article 10 of this Law, it shall notify the applicant in writing within 15 days after the decision is made.
- 在境外经营不再处于恶性通货膨胀经济中时，应当停止重述，按照停止之日的价格水平重述的财务报表进行折算。? If an overseas business is no longer situated in the hyperinflationary economy, it shall stop the restatement, and shall translate the restated financial statements at the price of the cessation date.
- 上年度资产负债表日之后发生了会计政策变更，且变更后的会计政策将在年度财务报表中采用的，中期财务报表应当采用变更后的会计政策，并按照本准则第十四条的规定处理。? If any accounting policy alters after the balance sheet date of prior year and if the accounting policy after alteration will be adopted for the annual financial statements, the accounting policy after alteration shall be adopted for the interim financial statements and shall be treated according to the provision of Article 14 of these Standards.
- 固定资产使用寿命、预计净残值和折旧方法的改变应当作为会计估计变更。? If any change is made to the useful life, expected net salvage value or the depreciation method of a fixed asset, it shall be regarded as a change of the accounting estimates.
- 采用权益法核算的长期股权投资，因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的，处置该项投资时应当将原计入所有者权益的部分按相应比例转入当期损益。? If any change other than the net profits and losses of the invested entity occurs and is included in the owner's equity, the portion previously included in the owner's equity shall, when disposing of a long-term equity investment measured by employing the equity method, be transferred to the current profits and losses according to a certain proportion.
- 与固定资产有关的经济利益预期实现方式有重大改变的，应当改变固定资产折旧方法。? If any significant change is made on the form of the realization of the expected economic benefits concerning a fixed asset, the method for the depreciation of the fixed asset shall be changed.
- 如符合有关规定，也可采用加速折旧法。 If conforming to relevant regulations, accelerated depreciation method may be adopted.
- 会计人员忠于职守，坚持原则，受到错误处理的，主管单位应当责成所在单位 予以纠正；玩忽职守，丧失原则，不宜担任会计工作的，主管单位应当责成所在单 位予以撤职或者免职。 If faithful accounting personnel who adhere to principle are treated in an improper manner, the higher units having jurisdiction over those enterprises or ventures should order those enterprises or ventures to take remedial measures. If accounting personnel neglect their duties, lack principles or are unsuitable for accounting work, the higher units should order concerned units to transfer or dismiss those unqualified accounting personnel.
- 采用产量法计提折耗的，折耗额可按照单个矿区计算，也可按照若干具有相同或类似地质构造特征或储层条件的相邻矿区所组成的矿区组计算。计算公式如下：? If it adopts the output method to calculate the depletion, the depletion amount shall be calculated in the light of each single mining area, or in the light of a group of adjacent mining areas with identical or similar geological structure features or deposit layer conditions. The calculation formula shall be as follows:
- 因被合并方采用的会计政策与合并方不一致，按照本准则规定进行调整的，应当以调整后的账面价值计量。? If it is necessary to make an adjustment according to the present Standard because the accounting policy adopted by the combined party is different from that adopted by the combining party, the assets and liabilities of the combined party (parties) shall be measured on the basis of the post-adjustment carrying amount.
- 采用实际利率法进行摊销不切实可行的，可以采用直线法进行摊销。? If it is not feasible to adopt the effective interest rate method for the amortization, the straight-line method may be adopted. .
- 无法合理确定租赁期届满时能够取得租赁资产所有权的，应当在租赁期与租赁资产使用寿命两者中较短的期间内计提折旧。? If it is not reasonable to be certain that the lessee will obtain the ownership of the leased asset at the expiry of the lease term, the leased asset shall be fully depreciated over the shorter one of the lease term or its useful life.
- 未能确定该探井是否发现探明经济可采储量的，应当在完井后一年内将钻探该井的支出予以暂时资本化。? If it is not sure that whether or not an economically exploitable reserve is discovered and proved in the well, the disbursements for drilling the well shall be temporarily capitalized within 1 year after it is completed.
- 能够合理确定租赁期届满时取得租赁资产所有权的，应当在租赁资产使用寿命内计提折旧。? If it is reasonable to be certain that the lessee will obtain the ownership of the leased asset when the lease term expires, the leased asset shall be fully depreciated over its useful life.
- 确定部分井段发现了探明经济可采储量的，应当将发现探明经济可采储量的有效井段的钻井勘探支出结转为井及相关设施成本，无效井段钻井勘探累计支出转入当期损益。? If it is sure that an economically exploitable reserve is discovered and proved in a section of the well, among the portion of drilling exploration disbursements for the effective section of the well where an economically exploitable reserve is discovered and proved shall be carried forward as the cost of the well and relevant facilities. The accumulative drilling exploration disbursements for the ineffective section of the well shall be changed into the profits and currents of the current period.
- 确定该井未发现探明经济可采储量的，应当将钻探该井的支出扣除净残值后计入当期损益。? If it is sure that no economically exploitable reserve is discovered and proved in the well, the result of the disbursements for drilling this well less the net salvage value shall be recorded in the profits and losses of the current period.
- 无法可靠确定预期实现方式的，应当采用直线法摊销。? If it is unable to determine the expected realization pattern reliably, intangible assets shall be amortized by the straight-line method.
- 对外提供合并财务报表的，对于已经包括在合并范围内各企业之间的交易不予披露，但应当披露与合并范围外各关联方的关系及其交易。? If it offers consolidated financial statements to outsiders, it is not required to disclose the transactions among the enterprises that have been included in the scope consolidation, but it shall disclose the affiliated party relationships and transactions beyond the scope of consolidation.
- 对外提供合并财务报表的，对于已经包括在合并范围内各企业之间的交易不予披露，但应当披露与合并范围外各关联方的关系及其交易。? If it offers consolidated financial statements to outsiders, it is not required to disclose the transactions among the enterprises that have been included in the scope consolidation, but it shall disclose the affiliated party relationships and transactions beyond the scope of consolidation.
- 不能自主地将清偿义务展期的，即使在资产负债表日后、财务报告批准报出日前签订了重新安排清偿计划协议，该项负债仍应归类为流动负债。? If it predicts that it is unable to independently extend the repayment obligation, even if an agreement on the re-arrangement of the repayment plan is signed during the period after the balance sheet date but prior to the approval date of the financial reports, it shall be still classified as current liabilities.
- 转让单独计提减值准备的部分未探明矿区权益的，如果转让所得大于矿区权益账面价值，将其差额计入当期损益；? If it transfers parts of the rights and interests of an unproved mining area, for which it calculates the impairment separately and if the transfer income is more than the book value of the rights and interests of the mining area, the difference between them shall be recorded in the profits and losses of the current period.
- 转让部分探明矿区权益的，按照转让权益和保留权益的公允价值比例，计算确定已转让部分矿区权益账面价值，转让所得与已转让矿区权益账面价值的差额计入当期损益。? If it transfers parts of the rights and interests of the mining area, in the light of the proportion between the fair value of the transferred rights and interests and the fair value of the retained rights and interests, it shall calculate and determine the book value of the transferred portion of rights and interests of the mining area, and the difference between the transfer income and the book value of the transferred rights and interests of the mining area shall be recorded in the profits and losses of the current period.
- 被投资单位采用的会计政策及会计期间与投资企业不一致的，应当按照投资企业的会计政策及会计期间对被投资单位的财务报表进行调整，并据以确认投资损益。? If the accounting policies and accounting periods adopted by the invested entity are different from those adopted by the investing enterprise, an adjustment shall be made to the financial statements of the invested entity in accordance with the accounting policies and accounting periods of the investing enterprise and recognize the investment profits or losses.
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