- 中国商业贸易法律法规中英数据库(一) 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
中国商业贸易法律法规中英数据库(一)
- 26、 基金销售收入按基金销售手续费收入和基金销售服务费收入分类列示本期数和上期数。 (26) As regards income from fund sales, it is required to list the amount of such income at current period and last period by category (fund sales commission income and fund sales service charges).
- 27、 其他业务收入，应按收入类别（如无形资产转让收入、租赁收入、担保收入）分项列示本年数、上年数和增减百分比。 (27) As regards other business income, it is required to list by category (like income from transfer of intangible assets, lease income and guarantee income) the amount at current year, the amount at last year and the percentage increase or decrease item by item.
- 28、 业务及管理费用，应披露占公司业务及管理费用较大的前十种营业费用名称、本年和上年发生额、增减百分比。 (28) As regards business and management expenses, it is required to make disclosure of the name of the top 10 business expenses which account for a large part of the Company's business and management expenses, the amount incurred in current period, the amount incurred in last period and the percentage increase or decrease.
- 29、 资产减值损失，按项目列示资产减值损失的本期数和上期数。 (29) As regards assets depreciation losses, it is required to list the amount of such losses at current period and that at last period item by item.
- （三） 遵循企业会计准则的声明 (3) a declaration on their compliance with the Accounting Standards for Enterprises;
- （三）接受附义务的资产赠与或者对外捐赠资产； (3) Accepting assets donation with obligations or donating assets;
- （三）古旧图书； (3) Antique books;
- 3、 坏账准备，披露坏账准备的期初数、本期计提、本期收回已转销数、本期核销和期末数。 (3) As regards doubtful account reserves, beginning balance prepared at current period, amount recovered and written-off at the current period and ending balance of doubtful account reserves shall be disclosed.
- （三）纳税人销售、出租不动产应当向不动产所在地的主管税务机关申报纳税。 (3)?????? A taxpayer selling or renting real estates shall report and pay tax to the local administration of taxation of the place where the real estates are located.
- 30、 营业税金及附加，应按税收的类别分别披露本年数、上年数和增减百分比。 (30) As regards business tax and the attached, it is required to make disclosure of the amount in current year, that in last year and the percentage increase or decrease by tax category.
- 31、 所得税费用，披露所得税费用（收益）的组成，包括当期所得税、递延所得税；还应披露所得税费用（收益）和会计利润的关系。 (31) As regards income tax expenses, it is required to make disclosure of the composition of income tax expenses (proceeds), including current income tax and deferred income tax; it is also required to make disclosure of the relations between income tax expenses (proceeds) and accounting profits.
- 32、 其他营业支出，应按支出类别分项列示本年数、上年数和增减百分比。 (32) As regards other business expenses, it is required to list by expenditure category the amount in current year, that in last year and the percentage increase or decrease item by item.
- 33、 投资收益，按证券类别（如国债、基金等）披露本年度和上年度投资收益。 (33) As regards investment yield, it is required to make disclosure of investment yield in current year and that in last year by securities category (like government securities and funds, etc.).
- 34、 营业外收入，应披露占公司营业外收入最大的前五种收入名称、本年和上年发生额。 (34) As regards non-business income, it is required to make disclosure of the name of top five incomes and the amount incurred in current year and last year.
- 35、 营业外支出，应按支出项目（如固定资产净损失、捐赠支出、付款支出违约和赔偿损失、非常损失等）披露本年数、上年数。 (35) As regards non-business expenses, it is required to make disclosure of by expenditure item (like net losses of fixed assets, donation expenses, payments for breach of contract, compensation for a loss and abnormal losses, etc.) the amount in current year, that in last year.
- 36、 关联方关系及其交易凡涉及关联方关系及其交易，应按《企业会计准则第36号─关联方披露》的要求进行披露。 (36) As regards relations between related parties and their transactions, any information of relations between related parties and their transactions shall be disclosed according to the requirements of the Accounting Standards for Enterprises No.36 – Disclosure of Related Parties.
- 37、 或有事项对于资产负债表日存在的或有事项（如涉及诉讼、仲裁、担保、已贴现的商业承兑汇票等），应在财务报表附注中说明项目的性质、金额及对报告期及报告期后公司财务状况和经营成果的影响。 (37) As regards contingent issues existing on the balance sheet date (like items involving litigation, arbitration, guarantee and discounted commercial acceptance, etc.), it is required to state in the notes to financial statements that the nature of each issue, the amount involved and their impacts on the financial status and business performance of the Company during and after the reporting period.
- 38、 承诺事项除按照第十四条要求披露或有事项外，对于资产负债表日存在的其他重大承诺事项，应说明其存在情况、金额及影响。如果公司没有需要说明的承诺事项，也应予以说明。 (38) Apart from disclosing contingent issues according to the requirements of Article 14, the Company shall also state the information about other important commitments existing on the balance sheet date, the amount involved and their impacts. In case there are no commitments required to disclose, the Company shall also give an explanation thereon.
- 39、 资产负债表日后事项中的非调整事项按《企业会计准则第29号—资产负债表日后事项》的规定，应说明资产负债表日后非调整事项的内容，估计对财务状况、经营成果的影响；如无法作出估计，应说明其原因。 (39) As regards the non-adjusting events after the balance sheet date, it is required to, according to the provisions of the Accounting Standards for Enterprises No.29 – Events after the Balance Sheet Date, state the contents of such events and estimate their impacts on the financial status and business performance of the Company, and, in case it is unable to make the estimation, it shall specify reasons therefor.
- 4、 交易性金融资产应分别列示交易性债券投资、交易性权益工具投资、指定为以公允价值计量且其变动记入当期损益的金融资产、衍生金融资产以及其他交易性金融资产的期初、期末公允价值。 (4) As regards tradable financial assets, it is required to separately list the beginning-of-period and end-of-period fair value of tradable bond investment, tradable equity instrument investment, financial assets which are specified to be measured on fair value and whose fluctuations are included in the current profits and losses, derivative financial assets and other tradable financial assets.
- （四）重大资产重组所涉及的资产权属清晰，资产过户或者转移不存在法律障碍，相关债权债务处理合法； (4) Assets involved in the material assets reorganization have clear ownership and there are no legal obstacles to assets ownership transfer or transfer; relevant handling of credits and debts is legal;
- （五） 会计政策和会计估计变更以及差错更正的说明 (5) an explanation on changes in accounting policies and accounting estimates as well as correction of errors;
- 5、 可供出售金融资产应分别列示可供出售债券、可供出售权益工具及其他可供出售金融资产的期初、期末公允价值。 (5) As regards available-for-sale financial assets, it is required to separately list the beginning and ending fair value of available-for-sale bonds, available-for-sale equity instruments and other available-for-sale financial assets.
- （五）农业机耕、排灌、病虫害防治、植物保护、农牧保险以及相关技术培训业务，家禽、牲畜、水生动物的配种和疾病防治； (5)?????? Agricultural mechanical plough, irrigation and drainage, prevention and treatment of plant diseases and insect pests, plant protection, insurance for farming and husbandry, and related technical training services; breeding and the prevention and treatment of diseases of poultry, livestock and aquatic animals;
- （六） 报表重要项目的说明 (6) an explanation on important items of financial statements;
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