- 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） 拟订企业内部财务管理制度、财务战略、财务规划，编制财务预算。? (1) studying out enterprise internal financial management rules, financial strategies, financial plans, preparing financial budgets;
- （一） 职工劳动报酬、养老、医疗、工伤、住房、培训、休假等信息。? (1) such information as the employees' labor payment, old age pension, medical care, work injury, residential house, training and vacation;
- （一） 监督执行企业财务规章制度，按照财务关系指导企业建立健全内部财务制度。? (1) supervising the implementation of the rules and regulations concerning enterprise finance, directing the enterprises to set up and perfect the internal financial systems in accordance with the financial relations;
- （一）资产负债表日后发生重大诉讼、仲裁、承诺。? (1)Significant lawsuits, arbitrations or commitments occurring after the balance sheet date;
- （十） 代表企业或由企业代表另一方进行债务结算。? (10) Settling debts on behalf of an enterprise or by this enterprise that represents another party; and; and
- （十） 代表企业或由企业代表另一方进行债务结算。? (10) Settling debts on behalf of an enterprise or by this enterprise that represents another party; and; and
- (三)国务院财政部门规定的业务范围和其他条件。 (3) satisfying the business scope and other requirements as stipulated by the financial department of the State Council.
- （三） 建立健全企业年度财务会计报告审计制度，检查企业财务会计报告质量。? (3) setting up and perfecting the enterprise auditing system of annual financial report so as to examine the quality of the annual financial report;
- （三）实际测定的完工进度。? (3)Surveys of the work performed.
- （四） 对经营者实施财务监督和财务考核。? (4) supervising and assessing the financial affairs of the operators; and
- 其次，认定由若干个资产组组成的最小的资产组组合，该资产组组合应当包括所测试的资产组与可以按照合理和一致的基础将该部分总部资产的账面价值分摊其上的部分。? Second, deciding the minimum combination of asset groups formed by several asset groups. This combination of asset groups shall include the asset groups that have been tested, and the proportion of the carrying value of the headquarters' assets that can be apportioned to this combination on a reasonable and consistent basis.
- 自行开发的无形资产，应当按开发过程中实际发生的支出数记帐。 Self-developed intangible assets shall be accounted at actual cost in the development process.
- 应付证券清算款? Settlement accounts payable of securities
- 应收证券清算款? Settlement accounts receivable of securities
- 股票投资和其他投资应当根据不同情况，分别采用成本法或权益法核算。 Shares investment and other investments shall be accounted for by cost method or equity method respectively, in accordance with different situation.
- 短期投资应当以帐面余额在会计报表中列示。 Short-term investments shall be itemized and shown in book balance in financial statement.
- 同时，在认定资产组时，应当考虑企业管理层管理生产经营活动的方式（如是按照生产线、业务种类还是按照地区或者区域等）和对资产的持续使用或者处置的决策方式等。? Simultaneously, when recognizing an asset group, the enterprise shall take into consideration how its managers manage the production and business activities (for example, according to the production lines, business varieties or according to the regions or areas), and the ways of decision-making for the continuous use or disposal of the assets, etc.
- 营运资金来源分为利润来源和其他来源，并分项列示。营运资金运用分为利润分配和其他用途，并分项列示。 Sources of working capital are subdivided into profit sources and other sources; applications of working capital are also subdivided into profit distribution and other applications, all shall be shown item by item.
- 国家拨给企业的专项拨款，除另有规定者外，应当作为国家投资入帐。 Special appropriation allocated by the government to an enterprise shall be accounted for as government investment unless otherwise stipulated.
- 股票投资? Stock investment
- 该类价值变动源于某类特定风险，且将影响企业的损益。? Such changes in value are attributable to a particular risk and could affect enterprise' profit or loss.
- 盈余公积金应当按实际提取数记帐。 Surplus reserve shall be accounted for at the amount actually set up.
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