- 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
- 第十二条金融资产整体转移满足终止确认条件的，应当将下列两项金额的差额计入当期损益：? Article 12If the transfer of an entire financial asset satisfies the conditions for stopping recognition, the difference between the amounts of the following 2 items shall be recorded in the profits and losses of the current period:
- 第十二条企业对投资性房地产的计量模式一经确定，不得随意变更。? Article 12Once an enterprise's pattern for the measurement of the investment real estate is decided, it shall not be changed randomly.
- 第十二条购买方在购买日对作为企业合并对价付出的资产、发生或承担的负债应当按照公允价值计量，公允价值与其账面价值的差额，计入当期损益。? Article 12The acquirer shall, on the acquisition date, measure the assets given and liabilities incurred or assumed by an enterprise for a business combination in light of their fair values, and shall record the balances between them and their carrying amounts into the profits and losses at the current period.
- 第十二条资产和负债应当分别流动资产和非流动资产、流动负债和非流动负债列示。? Article 12The assets and liabilities shall be presented as current and non-current assets and liabilities, respectively.
- 第十二条合同成本应当包括从合同签订开始至合同完成止所发生的、与执行合同有关的直接费用和间接费用。? Article 12The contract costs shall consist of the direct and indirect costs incurred and related to a contract during the period from the date of the contract signed to the date of the contract completed.
- 第十二条非货币性资产交换、债务重组、企业合并和融资租赁取得的固定资产的成本，应当分别按照《企业会计准则第7号--非货币性资产交换》、《企业会计准则第12号--债务重组》、《企业会计准则第20号--企业合并》和《企业会计准则第21号--租赁》确定。? Article 12The costs of fixed assets acquired through the exchange of non-monetary assets, recombination of liabilities, merger of enterprises, and financial leasing shall be respectively ascertained in accordance with the Accounting Standards No. 7 - Exchange of Non-monetary Assets, Accounting Standards for Enterprises No. 12 - Debt Restructuring, Accounting Standards for Enterprises No. 20 - Merger of Enterprises and Accounting Standards for Enterprises No. 21 - Leases.
- 第十二条油气勘探支出包括钻井勘探支出和非钻井勘探支出。? Article 12The disbursements for oil and gas exploration shall include the drilling exploration disbursements and the non-drilling exploration disbursements.
- 第十二条预计资产的未来现金流量，应当以资产的当前状况为基础，不应当包括与将来可能会发生的、尚未作出承诺的重组事项或者与资产改良有关的预计未来现金流量。? Article 12The expected future cash flow of an asset shall base on the current status of the asset. It shall not include any possible and uncommitted recombination items or any expected future cash flow related to the asset improvement.
- 第十二条无形资产应当按照成本进行初始计量。外购无形资产的成本，包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。? Article 12The intangible assets shall be initially measured according to its cost. The cost of outsourcing intangible assets shall include the purchase price, relevant taxes and other necessary expenditures directly attributable to intangible assets for the expected purpose.
- 第十二条中期会计计量应当以年初至本中期末为基础，财务报告的频率不应当影响年度结果的计量。? Article 12The interim accounting measurement shall be based on the period from the beginning of the year to the end of the current interim period. The frequency of the financial reports shall not affect the measurement of the annual results.
- 第十二条投资企业在确认应享有被投资单位净损益的份额时，应当以取得投资时被投资单位各项可辨认资产等的公允价值为基础，对被投资单位的净利润进行调整后确认。? Article 12The investing enterprise shall, on the ground of the fair value of all identifiable assets of the invested entity when it obtains the investment, recognize the attributable share of the net profits and losses of the invested entity after it adjusts the net profits of the invested entity.
- 第十二条企业年金基金的净资产，是指企业年金基金的资产减去负债后的余额。资产负债表日，应当将当期各项收入和费用结转至净资产。? Article 12The net assets of the enterprise annuity fund refers to the balance of the assets of the enterprise annuity fund minus liabilities. The date of balance sheet shall carry forward the incomes and expenses of the current period into the net assets.
- 第十二条企业对与子公司、联营企业及合营企业投资相关的应纳税暂时性差异，应当确认相应的递延所得税负债。但是，同时满足下列条件的除外：? Article 12The taxable temporary differences related to the investments of subsidiary companies, associated enterprises and joint enterprises shall recognize corresponding deferred income tax liabilities. However, those that can simultaneously meet the following conditions shall be excluded:
- 第十二条存在下列情况之一的，表明企业没有明确意图将金融资产投资持有至到期：? Article 12Under any of the following circumstances, it shows that the enterprise concerned does not have a clear intention to hold the financial asset investment until its maturity:
- 第十二条再保险分出人应当在发出分保业务账单时，将账单标明的扣存本期分保保证金确认为存入分保保证金；同时，按照账单标明的返还上期扣存分保保证金转销相关存入分保保证金。? Article 12When a cedant issues a reinsurance bill, it shall recognize the reinsurance guarantee deposited in the current period as described in the bill as the deposited-in reinsurance guarantee. Meanwhile, it shall write off the relevant deposited-in reinsurance guarantee in light of the refund of the deposited-in reinsurance guarantee of the previous period as described in the bill.
- 第十二条承租人在计算最低租赁付款额的现值时，能够取得出租人租赁内含利率的，应当采用租赁内含利率作为折现率；否则，应当采用租赁合同规定的利率作为折现率。? Article 12When a lessee calculates the present value of the minimum lease payments, if it can obtain the lessor's interest rate implicit in the lease, it shall adopt the interest rate implicit in the lease as the discount rate. Otherwise, it shall adopt the interest rate provided in the lease agreement as the discount rate.
- 第十二条修改其他债务条件的，债权人应当将修改其他债务条件后的债权的公允价值作为重组后债权的账面价值，重组债权的账面余额与重组后债权的账面价值之间的差额，比照本准则第九条的规定处理。? Article 12When other terms of a debt are modified, the creditor shall recognize the fair value of the credit after the modification of other terms of the debt as the book value of the restructured debt and shall handle the book balance of the debt to be restructured and the book value of the restructured debt in accordance with Article 9 of these Standards.
- 第十二条购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时，借款费用应当停止资本化。? Article 12When the qualified asset under acquisition and construction or production is ready for the intended use or sale, the capitalization of the borrowing costs shall be ceased.
- 第十二条企业对境外经营的财务报表进行折算时，应当遵循下列规定：? Article 12When translating the financial statements on the overseas businesses, an enterprise shall comply with the following provisions:
- 第十三条 会计处理方法前后各期应当一致，不得随意变更。 Article 13 Accounting methods used shall be consistent from one period to the other and shall not be arbitrarily changed.
- 第十三条 投资活动产生的现金流量至少应当单独列示反映下列信息的项目：? Article 13 At least, the items reflecting the following information for the cash flows arising from investing activities shall be presented separately :
- 第十三条 已取得注册会计师证书的人员，除本法第十一条第一款规定的情形外，注册后有下列情形之一的，由准予注册的注册会计师协会撤销注册，收回注册会计师证书： Article 13 If anyone who has acquired the certificate of a certified public accountant is involved in any of the following circumstances besides the one stipulated in the first paragraph of Article 11 of this Law, the institute of certified public accountants that approved the registration shall cancel the registration and revoke the certificate for certified public accountant:
- 第十三条 除下列项目外，对于首次执行日之前发生的企业合并不应追溯调整：? Article 13 Other than the items as follows, any retroactive modulation may not be made to the business combinations occurring before the date of initial implementation:
- 第十三条 经营者的财务管理职责主要包括：? Article 13 The financial management duties of an operator mainly involve:
- 第十三条 各单位应当建立财产清查制度，保证帐簿记录与实物、款项相符 。 Article 13. ? Units should set up a property-checking system to ensure that the accounting records conform with the quantities of existing materials and funds.
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