- 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
- （一）贷款和应收款项。? (1)loans and accounts receivables;
- （二）耗用的人工费用；? (2)Labor costs;
- （三）法律或者类似规定对资产使用的限制。? (3)Limits of statutory or similar provisions on the use of asset.
- （三）贷款和应收款项。? (3)loans and account receivables.
- （三）贷款和应收款项；? (3)loans and the account receivables; and
- （五）工会经费和职工教育经费；? (5)Labor union expenditure and employee education expenses;
- （六） 租赁。? (6) Leasing;
- （六） 租赁。? (6) Leasing;
- （六）长期股权投资；? (6)long-term equity investments;
- （九） 许可协议。? (9) License agreements;
- （九） 许可协议。? (9) License agreements;
- （一）耗用的材料费用；? (l)Costs of materials;
- 工会经费按照国家规定比例提取并拨缴工会。? Labor union expenses shall be withdrawn at the proportion as provisioned by the state and appropriated to the labor union.
- 大、中型企业、事业单位和业务主管部门可以设置总 会计师。总会计师由具有会计师以上专业技术任职资格的人员担任。 Large and medium-sized enterprises and large business undertakings may set up a chief accountant, who must have qualifications as a professional accountant.
- 中华人民共和国注册会计师法 Law of the PRC on Certified Public Accountants
- 负债：? Liabilities
- 负债和净资产? Liabilities and Net Assets
- 行次? Line No.
- 行次? Line No.
- 长期负债应当按长期借款、应付债券、长期应付款项在会计报表中分项列示。 Long term liabilities shall be itemized and shown as long-term loans, bonds payable, long-term accounts payable in financial statements.
- 长期应付款项包括应付引进设备款、融资租入固定资产应付款等。 Long-term accounts payable include accounts payable for importing equipments, accounts payable for fixed assets financed by leasing.
- 长期应付款项应当按实际发生数额记帐。 Long-term accounts payable shall be accounted at actual amounts.
- 一年内到期的长期投资，应当在流动资产下单列项目反映。 Long-term investment matured within a year shall be itemized in the financial statements separately under the caption of current assets.
- 长期投资应当在会计报表中分项列示。 Long-term investment shall be itemized and shown separately in financial statements.
- 将于一年内到期偿还的长期负债，应当在流动负债下单列项目反映。 Long-term liabilities to be matured and payable within one year shall be shown as a separate item under the caption of current liabilities.
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