- 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
- 第十五条负债满足下列条件之一的，应当归类为流动负债：? Article 15The liability that can meet the following conditions shall be classified as current liabilities:
- 第十五条非钻井勘探支出于发生时计入当期损益。? Article 15The non-drilling exploration disbursements shall be recorded in the profits and losses of the current period at the time of incurrence.
- 第十五条 因择伐、间伐或抚育更新性质采伐而补植林木类生物资产发生的后续支出，应当计入林木类生物资产的成本。? Article 15The subsequent expenses for the biological assets as additional forest planting as a result of selective felling, intermediate felling, or tending and improvement felling shall be included in the cost of the biological asset as forests.
- 第十五条未确认融资费用应当在租赁期内各个期间进行分摊。? Article 15The unrecognized financing charge shall be amortized to each period during the lease term.
- 第十五条存在下列情况之一的，表明企业没有能力将具有固定期限的金融资产投资持有至到期：? Article 15Under any of the following circumstances, it shows that the enterprise concerned is not able to hold the fixed term financial asset investment until its maturity:
- 第十五条企业与其他企业签订的合同或协议包括销售商品和提供劳务时，销售商品部分和提供劳务部分能够区分且能够单独计量的，应当将销售商品的部分作为销售商品处理，将提供劳务的部分作为提供劳务处理。? Article 15Where a contract or agreement signed between enterprises concerns selling goods and providing of labor services, if the part of sale of goods and the part of providing labor services can be distinguished from each other and can be measured respectively, the part of sale of goods shall be conducted as selling goods and the part of providing labor services shall be conducted as providing labor services.
- 第十五条非金融资产或非金融负债指定为被套期项目的，被套期风险应当是该非金融资产或非金融负债相关的全部风险或外汇风险。? Article 15Where a non-financial asset or non-financial liability is designated as a hedged item, the hedged risk shall be all risks or foreign exchange risks pertinent to this non-financial asset or non-financial liability.
- 第十五条企业合并形成母子公司关系的，母公司应当设置备查簿，记录企业合并中取得的子公司各项可辨认资产、负债及或有负债等在购买日的公允价值。? Article 15Where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare accounting books for future reference, which shall record the fair values of the identifiable assets, liabilities and contingent liabilities it obtains from the subsidiary company on the acquisition date.
- 第十五条企业选定的记账本位币不是人民币的，应当按照本准则第十二条规定将其财务报表折算为人民币财务报表。? Article 15Where an enterprise does not choose RMB as its functional currency, it shall translate its financial statements into RMB financial statements according to Article 12 of the present Standard.
- 第十五条采用公允价值模式计量的投资性房地产转换为自用房地产时，应当以其转换当日的公允价值作为自用房地产的账面价值，公允价值与原账面价值的差额计入当期损益。? Article 15Where an investment real estate measured through the fair value pattern is converted into self-use real estate, the fair value on the very date of conversion shall be the book value of the self-sue real estate. The difference between the fair value and the original book value shall be included in the current profits and losses.
- 第十五条可收回金额的计量结果表明，资产的可收回金额低于其账面价值的，应当将资产的账面价值减记至可收回金额，减记的金额确认为资产减值损失，计入当期损益，同时计提相应的资产减值准备。? Article 15Where the measurement result of the recoverable amount indicates that an asset's recoverable amount is lower than its carrying value, the carrying value of the asset shall be recorded down to the recoverable amount, and the reduced amount shall be recognized as the loss of asset impairment and be recorded as the profit or loss for the current period. Simultaneously, a provision for the asset impairment shall be made accordingly.
- 第十六条 注册会计师承办业务，由其所在的会计师事务所统一受理并与委托人签订委托合同。 Article 16 All professional engagements to be undertaken by certified public accountants shall be accepted by the public accounting firm to which they belong and which shall sign engagement contracts with the clients.
- 第十六条 企业应当执行国家有关资本管理制度，在获准工商登记后30日内，依据验资报告等向投资者出具出资证明书，确定投资者的合法权益。? Article 16 An enterprise shall carry out the related capital management systems of the state and, within 30 days as of approval of industrial and commercial registration, issue investment certificates to its investors in accordance with the capital verification report so as to determine the lawful rights and interests of the investors.
- 第十六条 企业应当在附注中披露将净利润调节为经营活动现金流量的信息。至少应当单独披露对净利润进行调节的下列项目：? Article 16 An enterprise shall, in its notes, disclose the information about the reconciliation of net profits to cash flows arising from operating activities. It shall at least disclose the following items separately for the reconciliation of net profits to cash flows arising from operating activities:
- 第十六条 对于未在资产负债表内确认、或已按成本计量的衍生金融工具（不包括套期工具），应当在首次执行日按照公允价值计量，同时调整留存收益。? Article 16 As to a derivative financial instrument (excluding hedging instruments) which has not been recognized in the balance sheet or which has been measured at its cost, it shall be measured at its fair value on the date of initial implementation and the retained earnings shall be modulated.
- 第十六条 会计核算应当以权责发生制为基础。 Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports.
- 第十六条 各单位的会计机构、会计人员对本单位实行会计监督。 Article 16. ? The accounting body and accounting personnel in various units may practise accounting supervision in their own units.
- 第十六条资产减值损失确认后，减值资产的折旧或者摊销费用应当在未来期间作相应调整，以使该资产在剩余使用寿命内，系统地分摊调整后的资产账面价值（扣除预计净残值）。? Article 16After the loss of asset impairment has been recognized, the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the future periods so as to amortize the post-adjustment carrying value of the asset systematically (deducting the expected net salvage value) within the residual service life of the asset.
- 第十六条企业应当于取得无形资产时分析判断其使用寿命。? Article 16An enterprise shall analyze and judge the service life of intangible assets, when it obtains intangible assets.
- 第十六条 企业应当按照本准则第十七条至第二十一条的规定对生物资产进行后续计量，但本准则第二十二条规定的除外。? Article 16An enterprise shall make subsequent measurements for the biological assets in accordance with the provisions from Article17 to Article 21 of these Standards except for the items as prescribed in Article 22 of these Standards.
- 第十六条企业应当在附注中披露与会计估计变更有关的下列信息：? Article 16An enterprise shall, in its notes, disclose the following information related to the changes in accounting estimates:
- 第十六条企业应当在附注中披露与外币折算有关的下列信息：? Article 16An enterprise shall, in its notes, disclose the following information related to the translation of foreign currencies:
- 第十六条企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬，且未放弃对该金融资产控制的，根据本准则第九条规定确认的相关资产和负债，应当充分反映保留的权利和承担的义务。? Article 16If an enterprise does not transfer or retain nearly all of the risks and rewards related to the ownership of the financial asset, and does not waive its control over the financial asset, the relevant asset and liability it recognizes according to these Standards shall fully reflect the rights it retains and the obligations it undertakes.
- 第十六条承租人应当采用与自有固定资产相一致的折旧政策计提租赁资产折旧。? Article 16In calculating the depreciation of a leased asset, the lessee should adopt a depreciation policy for leased assets consistent with that for depreciable assets which are owned by the lessee.
- 第十六条资产负债表日，对于当期和以前期间形成的当期所得税负债（或资产），应当按照税法规定计算的预期应交纳（或返还）的所得税金额计量。? Article 16On the balance sheet day, the current income tax liabilities (or assets) incurred in the current period or prior periods shall be measured in light of the expected payable (refundable) amount of income taxes according to the tax law.
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