- 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
- (七)审批机关要求的其他文件。 (7) other documents as required by the examining and approving authorities.
- （七）其他表明资产可能已经发生减值的迹象。? (7)Other evidence indicates that the impairment of assets has probably occurred.
- （八）其他与获得职工提供的服务相关的支出。? (8)Other relevant expenditures of services offered by the employees.
- （九） 支付其他与投资活动有关的现金。? (9) Other cash payments relating to investing activities.
- （九）其他投资；? (9)Other investments; and
- （九）其他表明金融资产发生减值的客观证据。? (9)Other objective evidences showing the impairment of the financial asset.
- 资产负债表日，有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的，应当确认以前期间未确认的递延所得税资产。? On the balance sheet date, where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference, the deferred income tax assets unrecognized in prior periods shall be recognized.
- 资产组一经确定，各个会计期间应当保持一致，不得随意变更。? Once an asset group is recognized, it shall be kept consistent during different accounting periods, and not be changed at will.
- 生产性生物资产的使用寿命、预计净残值和折旧方法一经确定，不得随意变更。但是，符合本准则第二十条规定的除外。? Once an enterprise ascertain the useful life, expected net salvage value, or depreciation method of a productive biological asset, it shall not change it randomly, unless it meets the provisions prescribed as in Article 20 of these Standards.
- 固定资产的折旧方法一经确定，不得随意变更。但是，符合本准则第十九条规定的除外。? Once an enterprise ascertains the method of depreciation of the fixed asset, it shall not change it randomly, except that the provisions of Article 19 of these Standards are meet.
- 固定资产的使用寿命、预计净残值一经确定，不得随意变更。但是，符合本准则第十九条 规定的除外。? Once an enterprise decides the useful life or expected net salvage value of the fixed asset, it shall not change it randomly except that the provisions of Article 19 of these Standards are meet.
- 生产性生物资产减值准备一经计提，不得转回。? Once the provision for impairment of a productive biological asset is made, it shall not be reversed.
- 年初数? Opening Amount of the year
- 年初数? Opening Amount of the year
- 营业利润为营业收入减去营业成本、期间费用和各种流转税及附加税费后的余额。 Operating profit is the balance of operating revenue after deducting operating cost, periodic expenses and all turnover taxes, surtax and fees.
- １９８５年１月２１日第六届全国人民代表大会常务委员会第九次会议通过 ，根据１９９３年１２月２９日第八届全国人民代表大会常务委员会第五次会议《 关于修改＜中华人民共和国会计法＞的决定》修正） Originally Adopted at the Ninth Meeting of the Standing Committee of the Sixth National People's Congress on January 21, 1985, as Amended at the Fifth Session of the Standing Committee of the Eighth National People's Congress on December 29, 1993)
- 其他资产? Other assets
- 其他借款费用，应当在发生时根据其发生额确认为费用，计入当期损益。? Other borrowing costs shall be recognized as expenses on the basis of the actual amount incurred, and shall be recorded into the current profits and losses.
- 其他企业参照执行。? Other enterprises shall implement the present General Rules by reference.
- 其他投资? Other investments
- 其他应付款? Other payables
- 其他应收款? Other receivables
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