- 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） 购买或销售商品。? (1) Purchases or sales of goods;
- （一） 购买或销售商品。? (1) Purchases or sales of goods;
- （二） 购买或销售商品以外的其他资产。? (2) Purchasing or selling assets other than goods;
- （二） 购买或销售商品以外的其他资产。? (2) Purchasing or selling assets other than goods;
- （四） 定价政策。? (4) price policies.
- （四） 定价政策。? (4) price policies.
- （四）非货币性资产交换确认的损益。? (4)Profit or loss of a non-monetary assets transaction.
- （五） 编制并提供企业财务会计报告，如实反映财务信息和有关情况。? (5) preparing and providing enterprise financial report so as to reflect the financial information and the related situation faithfully ; and
- （五） 提供资金（贷款或股权投资）。? (5) Providing capital (including loans or equity contributions);
- （五） 提供资金（贷款或股权投资）。? (5) Providing capital (including loans or equity contributions);
- （六） 支付的各项税费；? (6) Payments of all types of taxes; and
- 其中，企业自身权益工具不包括本身就是在将来收取或支付企业自身权益工具的合同。? Particularly, the enterprise’s own equity instruments shall not include the contracts which are the basis for the enterprise to charge or pay the equity instruments of its own.
- 应付受益人待遇? Payable treatments to beneficiaries
- 依照第一款规定被撤销注册的人员可以重新申请注册，但必须符合本法第九条、第十条的规定。 Persons whose registration has been cancelled in accordance with the provisions of the first paragraph may apply for registration anew, but the provisions of Article 9 and Article 10 of this Law must be complied with.
- 待摊费用应当按受益期分摊，未摊销余额在会计报表中应当单独列示。 Prepaid expenses shall be amortized according to period benefiting, and the balance shall be itemized and shown separately in financial statement.
- 卖出回购证券款? Price of sale of repurchased bonds
- 应收帐款可以计提坏帐准备金。 Provision for bad debts may be set up on accounts receivable.
- 省、自治区、直辖市人民政府财政部门批准的会计师事务所，应当报国务院财政部门备案。 Public accounting firms approved by the financial departments of the people's governments of provinces, autonomous regions or municipalities directly under the Central Government shall be filed with the financial department of the State Council for the record.
- 会计师事务所按照国务院财政部门的规定建立职业风险基金，办理职业保险。 Public accounting firms shall set up a professional risk fund and undertake professional insurance as prescribed by the financial department of the State Council.
- 负有限责任的会计师事务所以其全部资产对其债务承担责任。 Public accounting firms with limited liabilities shall bear obligations with their total assets.
- 买入返售证券? Purchases of resale securities
- 按照暂时性差异对未来期间应税金额的影响，分为应纳税暂时性差异和可抵扣暂时性差异。? Pursuant to the effect of temporary differences on taxable amounts during future periods, they can be classified into taxable temporary differences and deductible temporary differences.
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