- 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
- 第十三条再保险分出人应当根据相关再保险合同的约定，在能够计算确定应向再保险接受人收取的纯益手续费时，将该项纯益手续费作为摊回分保费用，计入当期损益。? Article 13A cedant shall, when being able to calculate and determine the net profit commissions which it shall charge from the reinsurance acceptor, treat the profit commission as a recovered reinsurance expense according to the provisions of the relevant reinsurance contracts, and record it into the profits and losses of the current period.
- 第十三条企业应当按照从接受劳务方已收或应收的合同或协议价款确定提供劳务收入总额，但已收或应收的合同或协议价款不公允的除外。? Article 13An enterprise shall ascertain the total revenue from the providing of labor services in accordance with the received or to-be-received price of the party that receives the labor services as stipulated in the contract or agreement, unless the received or to-be-received price as stipulated in the contract or agreement is unfair.
- 第十三条企业应当以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限，确认由可抵扣暂时性差异产生的递延所得税资产。? Article 13An enterprise shall recognize the deferred income tax liabilities arising from a deductible temporary difference to the extent of the amount of the taxable income which it is most likely to obtain and which can be deducted from the deductible temporary difference.
- 第十三条企业对处于恶性通货膨胀经济中的境外经营的财务报表，应当按照下列规定进行折算：? Article 13An enterprise shall translate the financial statements of overseas business as situated in a hyperinflationary economy in accordance with the following provisions:
- 第十三条企业应当在相关负债结算前的每个资产负债表日以及结算日，对负债的公允价值重新计量，其变动计入当期损益。? Article 13An enterprise shall, on each balance sheet date and on each account date prior to the settlement of the relevant liabilities, re-measure the fair values of the liabilities and include the changes in the current profits and losses.
- 第十三条企业取得的季节性、周期性或者偶然性收入，应当在发生时予以确认和计量，不应在中期财务报表中预计或者递延，但会计年度末允许预计或者递延的除外。? Article 13An enterprise should recognize and measure revenues that are received seasonally, cyclically or occasionally when they are occurred and shall not anticipate or defer such revenues in interim accounting statements unless anticipation or deferral were permitted at the end of the accounting year.
- 第十三条企业不应当确认或有负债和或有资产。? Article 13Any enterprise may not recognize any contingent debts or contingent asset.
- 第十三条确定前期差错影响数不切实可行的，可以从可追溯重述的最早期间开始调整留存收益的期初余额，财务报表其他相关项目的期初余额也应当一并调整，也可以采用未来适用法。? Article 13If it is impracticable to recognize the effect of a prior period error, the enterprise may begin to adjust the beginning balance of the retained earnings of the earliest prior period for which the retrospective restatement is practical, and in the meanwhile, adjust the beginning balances of other relevant items in the financial statements, or may adopt the prospective application method.
- 第十三条金融资产部分转移满足终止确认条件的，应当将所转移金融资产整体的账面价值，在终止确认部分和未终止确认部分（在此种情况下，所保留的服务资产应当视同未终止确认金融资产的一部分）之间，按照各自的相对公允价值进行分摊，并将下列两项金额的差额计入当期损益：? Article 13If the transfer of partial financial asset satisfies the conditions to stop the recognition, the entire book value of the transferred financial asset shall, between the portion whose recognition has been stopped and the portion whose recognition has not been stopped (under such circumstance, the service asset retained shall be deemed as a portion of financial asset whose recognition has not been stopped), be apportioned according to their respective relative fair value, and the difference between the amounts of the following 2 items shall be included into the profits and losses of the current period :
- 第十三条在金融资产或金融负债组合的利率风险公允价值套期中，可以将某货币金额（如人民币、美元或欧元金额）的资产或负债指定为被套期项目。? Article 13In the matter of a hedging in fair value of the interest rate risk of a portfolio of financial assets or financial liabilities, an asset or liability denominated in a certain currency (such as RMB, US dollar or Euro dollar) may be designated as a hedged item.
- 第十三条购买方在购买日应当对合并成本进行分配，按照本准则第十四条的规定确认所取得的被购买方各项可辨认资产、负债及或有负债。? Article 13The acquirer shall distribute the combination costs on the acquisition date, and shall, according to Article 14 of the present Standards, recognize all identifiable assets, liabilities and contingent liabilities it obtains from the acquiree.
- 第十三条 天然起源的生物资产的成本，应当按照名义金额确定。? Article 13The cost of a biological asset sourced from the nature shall be ascertained in accordance with its nominal amount.
- 第十三条自行开发的无形资产，其成本包括自满足本准则第四条和第九条规定后至达到预定用途前所发生的支出总额，但是对于以前期间已经费用化的支出不再调整。? Article 13The cost of self-developed intangible assets shall include the total expenditures incurred during the period from the time when it meets the provisions of Articles 4 to 9 of these Standards to the time when the expected purposes of use are realized, except that the expenditures which have already been treated prior to the said period shall not be adjusted.
- 第十三条合同的直接费用应当包括下列内容：? Article 13The direct costs under a contract shall consist of the items as follows:
- 第十三条折现率是反映当前市场货币时间价值和资产特定风险的税前利率。? Article 13The discount rate is the pre-tax interest rate, which can reflect the time value of money in the present market and the specific risks of the asset.
- 第十三条确定固定资产成本时，应当考虑预计弃置费用因素。? Article 13The expected discard expenses should be taken into consideration in the ascertainment of the cost of a fixed asset.
- 第十三条租赁内含利率，是指在租赁开始日，使最低租赁收款额的现值与未担保余值的现值之和等于租赁资产公允价值与出租人的初始直接费用之和的折现率。? Article 13The expression "" interest rate implicit in the lease"" shall refer to the discount rate that, on the lease beginning date, makes the aggregate present value of the minimum lease payments and the unguaranteed residual values equal to the sum of the fair value of the leased asset and the initial direct costs of the lessor.
- 第十三条净资产应当按照下列规定确认和计量：? Article 13The net assets shall be confirmed and measured in accordance with the provisions as follows:
- 第十三条金融资产或金融负债的摊余成本，是指该金融资产或金融负债的初始确认金额经下列调整后的结果：? Article 13The post-amortization cost of a financial asset or financial liability refers to the following result after adjustment of the initially recognized amount of the financial asset or financial liability:
- 第十三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，可从下列几个方面进行判断：? Article 13The qualified assets under acquisition and construction or production, which have been ready for the intended use or sale, shall be judged from the following aspects:
- 第十三条债务重组采用以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债权人应当依次以收到的现金、接受的非现金资产公允价值、债权人享有股份的公允价值冲减重组债权的账面余额，再按照本准则第十二条的规定处理。? Article 13Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital and the modification of other terms of a debt, the creditor shall offset, one by one, the cash received, the fair value of the non-cash asset received, and the fair value of the shares to which the creditor becomes entitled, against the book balance of the debt to be restructured, then handle it in accordance with Article 12 of these Standards.
- 第十三条资产满足下列条件之一的，应当归类为流动资产：? Article 13Where an asset meets any of the following conditions, it shall be classified as current assets:
- 第十三条企业有确凿证据表明房地产用途发生改变，满足下列条件之一的，应当将投资性房地产转换为其他资产或者将其他资产转换为投资性房地产：? Article 13Where an enterprise which has well-established evidence to indicate that the purpose of the real estate has changed, it shall convert the investment real estate to other assets or vise versa, when it meets any of the following conditions:
- 第十三条投资企业对于被投资单位除净损益以外所有者权益的其他变动，应当调整长期股权投资的账面价值并计入所有者权益。? Article 13Where any change is made to the owner's equity other than the net profits and losses of the invested entity, the book value of the long-term equity investment shall be adjusted and be included in the owner's equity.
- 第十三条钻井勘探支出在完井后，确定该井发现了探明经济可采储量的，应当将钻探该井的支出结转为井及相关设施成本。? Article 13With a view to the drilling exploration disbursements, after a well is completed, if it is sure that an economically exploitable reserve is discovered and proved in the well, the disbursements for drilling this well shall be carried forward as cost of the well and relevant facilities.
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