- 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
- 第十四条 会计核算应当及时进行。 Article 14 Accounting records and financial reports shall be prepared in a timely manner.
- 第十四条 企业可以接受投资者以货币资金、实物、无形资产、股权、特定债权等形式的出资。其中，特定债权是指企业依法发行的可转换债券、符合有关规定转作股权的债权等。? Article 14 An enterprise may accept the capital contribution made by an investor in the form of monetary, real object, intangible assets, stock equity, or specific creditor's right and so on, among which, the specific creditor's right means the convertible bonds issued by the enterprise under law and the creditor's rights that are converted into equity under the related provisions.
- 第十四条 注册会计师承办下列审计业务： Article 14 Certified public accountants shall undertake the following audit services:
- 第十四条 在首次执行日，企业应当将所持有的金融资产（不含《企业会计准则第2号--长期股权投资》规范的投资），划分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项、可供出售金融资产。? Article 14 On the date of initial implementation, an enterprise shall divide the financial assets (excluding the investments under the Accounting Standards for Enterprises No. 2 - Long-term Equity Investments) into financial assets, held-to-maturity investments, loans, receivables and financial assets available for sale measured at their fair value and of which the alterations charged to the profits and losses in the current period.
- 第十四条 筹资活动，是指导致企业资本及债务规模和构成发生变化的活动。? Article 14 The term ""financing activities"" refers to those activities that result in changes in the scale and composition of the capital and debts of an enterprise.
- 第十四条 各单位按照国家统一的会计制度的规定，根据帐簿记录编制会计报表，报送财政部门和有关部门。 Article 14. ? Units shall compile accounting statements according to the uniform state accounting systems and on the basis of accounting books and submit them to the Ministry of Finance and other departments concerned.
- 第十四条企业可以将金融资产或金融负债现金流量的全部指定为被套期项目。? Article 14An enterprise may designate all of the cash flows of a financial asset or financial liability as a hedged item.
- 第十四条企业应当对所有固定资产计提折旧。但是，已提足折旧仍继续使用的固定资产和单独计价入账的土地除外。? Article 14An enterprise shall make depreciation for all its fixed assets. However, the fixed assets that have been fully depreciated but are still in use and the land that is separately measured and included shall be excluded.
- 第十四条企业应当在附注中披露与或有事项有关的下列信息：? Article 14An enterprise shall, in its notes, disclose the information pertinent to the Contingencies as follows:
- 第十四条企业应当在重要的前期差错发现当期的财务报表中，调整前期比较数据。? Article 14An enterprise shall, in the financial statements of the current period where it discovers any important prior period error, adjust the comparative data of the prior period.
- 第十四条企业应当在附注中披露与股份支付有关的下列信息：? Article 14An enterprise shall, in the notes, disclose the information related to the cash-settled share-based payments as follows:
- 第十四条对于超额赔款再保险等非比例再保险合同，再保险分出人应当根据再保险合同的约定，计算确定分出保费，计入当期损益。? Article 14As for a excess of loss reinsurance or any other non-proportional reinsurance contract, the cedant shall, according to the provisions of the reinsurance contract, calculate and determine the premium to be ceded out, and record it into the profits and losses of the current period.
- 第十四条投资企业因减少投资等原因对被投资单位不再具有共同控制或重大影响的，并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资，应当改按成本法核算，并以权益法下长期股权投资的账面价值作为按照成本法核算的初始投资成本。? Article 14For a long-term equity investment for which there is no offer in the active market and of which the fair value cannot be reliably measured, if the investing enterprise has not joint control or significant influence over the invested entity any more as a result of the decrease of investment or other reasons, the cost method shall be employed in the measurement, and the book value of the long-term equity investment employing the equity method shall be regarded as the initial investment cost to be measured by employing the cost method.
- 第十四条企业在资产负债表日提供劳务交易结果不能够可靠估计的，应当分别下列情况处理：? Article 14If an enterprise can not, on the date of the balance sheet, measure the result of a transaction concerning the providing of labor services in a reliable way, it shall be conducted in accordance with the following circumstances, respectively:
- 第十四条在完井一年时仍未能确定该探井是否发现探明经济可采储量，同时满足下列条件的，应当将钻探该井的资本化支出继续暂时资本化，否则应当计入当期损益：? Article 14If one year has lapsed since the completion of the well, it is still impossible to make sure whether or not an economically exploitable reserve is discovered and proved in a well, if the following conditions are satisfied simultaneously, the capitalized disbursements for drilling the well shall continue to be temporarily capitalized, otherwise they shall be recorded in the profits and losses of the current period:
- 第十四条根据本准则第十三条规定将所转移金融资产整体的账面价值按相对公允价值在终止确认部分和未终止确认部分之间进行分摊时，未终止确认部分的公允价值按照下列规定确定：? Article 14If the entire book value of the transferred financial asset is apportioned according to the relative fair values between the portion whose recognition has been stopped and the portion whose recognition has not been stopped in accordance with the provision of Article 13 of these Standards, the fair value of the portion whose recognition has not been stopped shall be determined according to the following provisions:
- 第十四条企业在中期发生了会计政策变更的，应当按照《企业会计准则第28号--会计政策、会计估计变更和差错更正》处理，并按照本准则第八条（一）的规定在附注中作相应披露。? Article 14If there is any alteration in an accounting policy during the interim period for an enterprise, it shall be treated according to the Accounting Standards for Enterprises No. 28 - Changes in Accounting Policies and Accounting Estimates, and Corrections of Errors and shall be disclosed accordingly in the notes pursuant to the provision of Article 8 (1) of these Standards.
- 第十四条实际利率法，是指按照金融资产或金融负债（含一组金融资产或金融负债）的实际利率计算其摊余成本及各期利息收入或利息费用的方法。? Article 14The actual interest rate method refers to the method by which the post-amortization costs and the interest incomes of different installments or interest expenses are calculated in light of the actual interest rates of the financial assets or financial liabilities (including a set of financial assets or financial liabilities).
- 第十四条流动资产以外的资产应当归类为非流动资产，并应按其性质分类列示。? Article 14The assets other than current assets shall be classified as non-current assets, and shall be presented on the basis of their respective nature.
- 第十四条投资者投入无形资产的成本，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 14The cost invested into intangible assets by investors shall be determined according to the conventional value in the investment contract or agreement, except for those of unfair value in the contract or agreement.
- 第十四条 非货币性资产交换、债务重组和企业合并取得的生物资产的成本，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》和《企业会计准则第20号——企业合并》确定。? Article 14The cost of biological assets obtained from the exchange of non-monetary assets, recombination liabilities and merger of enterprises shall be ascertained in accordance with the Accounting Standards for Enterprises No. 7 - Exchange of Non-monetary Assets, Accounting Standards for Enterprises No. 12 - Debt Restructuring and Accounting Standards for Enterprises No. 20 - Merger of Enterprises, respectively.
- 第十四条债务人应当在附注中披露与债务重组有关的下列信息：? Article 14The debtor shall, in its notes, disclose the information concerning debt restructuring as follows:
- 第十四条企业年金基金的财务报表包括资产负债表、净资产变动表和附注。? Article 14The financial statements for the enterprise annuity fund include the balance sheets, net assets change statements and annotations.
- 第十四条间接费用是企业下属的施工单位或生产单位为组织和管理施工生产活动所发生的费用。? Article 14The indirect costs refer to the costs incurred by organizing and managing operating activities for construction entity or production entity subordinate to an enterprise.
- 第十四条担保余值，就承租人而言，是指由承租人或与其有关的第三方担保的资产余值；就出租人而言，是指就承租人而言的担保余值加上独立于承租人和出租人的第三方担保的资产余值。? Article 14The term ""guaranteed residue value"" shall refer to, in the case of a lessee, the residual value of the asset which is guaranteed by the lessee or by a third party related to the lessee; and in the case of a lessor, the guaranteed residual value from the standpoint of the lessee plus the residual value of the asset which is guaranteed by a third party independent from both the lessor and the lessee.
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