- 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
- 第十条企业在资产负债表日后取得了影响资产负债表日存在情况的新证据，应当调整与之相关的披露信息。? Article 10Where an enterprise, after the balance sheet date, obtains any new or further evidence that affects the conditions existed on the balance sheet date, it shall adjust the relevant information of disclosures.
- 第十条有确凿证据表明投资性房地产的公允价值能够持续可靠取得的，可以对投资性房地产采用公允价值模式进行后续计量。? Article 10Where any well-established evidence shows that the fair value of an investment real estate can be obtained in a continuous and reliable way, a follow-up measurement may be made to the investment real estate through the fair value pattern.
- 第十条企业难以对某项变更区分为会计政策变更或会计估计变更的，应当将其作为会计估计变更处理。? Article 10Where it is difficult for an enterprise to determine a change as one in accounting policy or as one in an accounting estimate, it shall treat it as a change in an accounting estimate.
- 第十一条 会计信息应当符合国家宏观经济管理的要求，满足有关各方了解企业财务状况和经营成果的需要，满足企业加强内部经营管理的需要。 Article 11 Accounting information shall be designed to meet the requirements of national macro-economic control, to satisfy the needs of all concerned external users to understand an enterprise's financial position and operating results, as well as the needs of enterprises to strengthen internal management and administration.
- 第十一条 关联方交易应当分别关联方以及交易类型予以披露。? Article 11 Affiliated party transactions shall be disclosed on the basis of the affiliated parties and the types of the transactions involved.
- 第十一条 关联方交易应当分别关联方以及交易类型予以披露。? Article 11 Affiliated party transactions shall be disclosed on the basis of the affiliated parties and the types of the transactions involved.
- 第十一条 企业应当建立财务预算管理制度，以现金流为核心，按照实现企业价值最大化等财务目标的要求，对资金筹集、资产营运、成本控制、收益分配、重组清算等财务活动，实施全面预算管理。? Article 11 An enterprise shall set up a budget management system of finance to implement all-around budgetary management on financial activities such as fund-raising, assets operation, cost control, income distribution, reorganization and settlement and so on, by taking cash flow as the core and according to the requirements of financial objectives such as maximizing the enterprise value.
- 第十一条 在首次执行日，企业应当按照《企业会计准则第13号--或有事项》的规定，将满足预计负债确认条件的重组义务，确认为负债，并调整留存收益。? Article 11 On the date of initial implementation, according to the Accounting Standards for Enterprises No. 13 - Contingencies, an enterprise shall recognize those restructuring obligations meeting the conditions for the recognition of expected liabilities as liabilities, and shall modulate the retained earnings.
- 第十一条 金融企业可以根据行业特点和现金流量实际情况，合理确定经营活动现金流量项目的类别。? Article 11 The financial enterprises may, according to the industrial features and the actual situation of cash flows, reasonably determine the categories of cash flows arising from operating activities.
- 第十一条 注册会计师协会应当将准予注册的人员名单报国务院财政部门备案。 Article 11 The institute of certified public accountants shall submit the namelist of applicants whose applications are approved to the financial department of the State Council for the record.
- 第十一条 办理本法第七条规定的事项，必须填制或者取得原始凭证，并及时送交会计机构。 会计机构必须对原始凭证进行审核，并根据经过审核的原始凭证编制记帐凭证 。 Article 11. ? In handling the matters listed in Article 7 of this Law, original vouchers must be filed or presented, and should be handed over to the accounting body in good time. The accounting body must examine the original vouchers and draw up accounting vouchers on the basis of the examined original vouchers.
- 第十一条再保险分出人应当在因取得和处置损余物资、确认和收到应收代位追偿款等而调整原保险合同赔付成本的当期，按照相关再保险合同的约定，计算确定摊回赔付成本的调整金额，计入当期损益。? Article 11A cedant shall, in the current period of making an adjustment to the compensation cost of an original insurance contract because of the obtainment or disposal of any post-loss goods, or recognition and receipt of any subrogation recourse fee, calculate and determine the amount of adjustment to the to-be-recovered compensation cost according to the provisions of the relevant reinsurance contract, and record it into the profits and losses of the current period.
- 第十一条购买方应当区别下列情况确定合并成本：? Article 11An acquirer shall determine the combination costs respectively in light of the following circumstances:
- 第十一条企业在资产负债表日，应当按照下列规定对外币货币性项目和外币非货币性项目进行处理：? Article 11An enterprise shall, on the balance sheet date, treat the foreign currency monetary items and foreign currency non-monetary items in accordance with the following provisions:
- 第十一条投资企业确认被投资单位发生的净亏损，应当以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限，投资企业负有承担额外损失义务的除外。? Article 11An investing enterprise shall recognize the net losses of the invested enterprise until the book value of the long-term equity investment and other long-term rights and interests which substantially form the net investment made to the invested entity are reduced to zero, unless the investing enterprise has the obligation to undertake extra losses.
- 第十一条授予后立即可行权的以现金结算的股份支付，应当在授予日以企业承担负债的公允价值计入相关成本或费用，相应增加负债。? Article 11As to a cash-settled share-based payment instruments, if the right may be exercised immediately after the grant, the fair value of the liability undertaken by the enterprise shall, on the date of the grant, be included in the relevant costs or expenses, and the liabilities shall be increased accordingly.
- 第十一条除下列交易中产生的递延所得税负债以外，企业应当确认所有应纳税暂时性差异产生的递延所得税负债：? Article 11Except for the deferred income tax liabilities arising from the following transactions, an enterprise shall recognize the deferred income tax liabilities arising from all taxable temporary differences:
- 第十一条采用公允价值模式计量的，不对投资性房地产计提折旧或进行摊销，应当以资产负债表日投资性房地产的公允价值为基础调整其账面价值，公允价值与原账面价值之间的差额计入当期损益。? Article 11For the investment real estate measured through the fair value pattern, where there is no accrual depreciation or amortization made for it, its book value shall be adjusted on the basis of its fair value on the date of the balance sheet, and the difference between the fair value and its original book value shall be included in the current profits and losses.
- 第十一条企业集团内部交易形成的货币性项目的汇兑收益或损失，不能在合并财务报表中全额抵销的，该货币性项目的外汇风险可以在合并财务报表中指定为被套期项目。? Article 11If the exchange gain or loss of any monetary item formed by an intra-group transaction of an enterprise is unable to be fully offset in the consolidated statements, the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements.
- 第十一条奖励款，是指工程达到或超过规定的标准，客户同意支付的额外款项。奖励款同时满足下列条件的，才能构成合同收入：? Article 11Incentive payments refer to the additional amounts agreed to pay to the contractor by the customer if the specified performance standards are met or exceeded. Revenue incurred by incentive payments should be recognized when both of the conditions as follows are met simultaneously:
- 第十一条在租赁期开始日，承租人应当将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值，将最低租赁付款额作为长期应付款的入账价值，其差额作为未确认融资费用。? Article 11On the lease beginning date, a lessee shall record the lower one of the fair value of the leased asset and the present value of the minimum lease payments on the lease beginning date as the entering value in an account, recognize the amount of the minimum lease payments as the entering value in an account of long-term account payable, and treat the balance between the recorded amount of the leased asset and the long-term account payable as unrecognized financing charges.
- 第十一条前期差错，是指由于没有运用或错误运用下列两种信息，而对前期财务报表造成省略漏或错报。? Article 11Prior period errors refer to the failure to use or misuse of the following two kinds of information and result in the omissions from or mis-presentation in financial statements for the prior periods :
- 第十一条企业在中期财务报表中应当采用与年度财务报表相一致的会计政策。? Article 11The accounting policies adopted by an enterprise for its interim financial statements shall be consistent with those as adopted for its annual financial statements.
- 第十一条 应计入生物资产成本的借款费用，按照《企业会计准则第17号——借款费用》处理。? Article 11The borrowing costs, which shall be included in the cost of biological assets, shall be disposed in accordance with the Accounting Standards for Enterprises No. 17 - Borrowing Costs.
- 第十一条投资者投入固定资产的成本，应当按照投资合同或协议约定的价值确定，但合同或协议约定价值不公允的除外。? Article 11The cost invested to a fixed asset by the investor shall be ascertained in accordance with the value as stipulated in the investment contract or agreement, other than those of unfair value as stipulated in the contract or agreement.
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