- 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
- 第十六条合同完成后处置残余物资取得的收益等与合同有关的零星收益，应当冲减合同成本。? Article 16The contract costs may be offset against by any incidental income pertinent to the contract, such as the income from the disposal of surplus materials at the end of the contract.
- 第十六条资产类项目至少应当列示下列信息：? Article 16The items of the assets shall at least present the information as follows:
- 第十六条流动负债以外的负债应当归类为非流动负债，并应按其性质分类列示。? Article 16The liabilities other than current liabilities shall be classified as non-current liabilities, and shall be presented on the basis of their nature.
- 第十六条再保险接受人应当在确认分保费收入的当期，根据相关再保险合同的约定，计算确定分保费用，计入当期损益。? Article 16The reinsurance acceptor shall, in the current period of recognizing a reinsurance premium income, calculate and determine the reinsurance expenses according to the provisions of the relevant reinsurance contracts, and record them into the profits and losses of the current period.
- 第十六条让渡资产使用权收入包括利息收入、使用费收入等。? Article 16The revenue from abalienating of right to use assets consists of interest revenue and royalty revenue.
- 第十六条油气开发，是指为了取得探明矿区中的油气而建造或更新井及相关设施的活动。? Article 16The term ""oil development"" refers to the activities such as the construction or renovation of wells and other relevant facilities in order to acquire the oil and gas of a proved mining area.
- 第十六条自用房地产或存货转换为采用公允价值模式计量的投资性房地产时，投资性房地产按照转换当日的公允价值计价，转换当日的公允价值小于原账面价值的，其差额计入当期损益；? Article 16When any self-use real estate or real estate for inventory is converted to investment real estate to be measured through the fair value pattern, the investment real estate shall valuate under the fair value on the very date of the conversion. If the fair value on the very date of the conversion is less than the original book value, the difference shall be included in the current profits and losses.
- 第十六条处置长期股权投资，其账面价值与实际取得价款的差额，应当计入当期损益。? Article 16When disposing of a long-term equity investment, the difference between its book value and the actual purchase price shall be included in the current profits and losses.
- 第十六条企业确定固定资产使用寿命，应当考虑下列因素：? Article 16When the useful life of a fixed asset is ascertained, the enterprise shall take into consideration the factors as follows:
- 第十六条企业合并发生当期的期末，因合并中取得的各项可辨认资产、负债及或有负债的公允价值或企业合并成本只能暂时确定的，购买方应当以所确定的暂时价值为基础对企业合并进行确认和计量。? Article 16Where a business combination occurs at the end of the current period, if the fair values of the identifiable assets, liabilities and contingent liabilities acquired in the combination or the cost of the business combination can only be determined temporarily, the acquirer shall recognize and measure the business combination on the basis of the temporarily determined values.
- 第十六条企业将尚未到期的某项持有至到期投资在本会计年度内出售或重分类为可供出售金融资产的金额，相对于该类投资在出售或重分类前的总额较大时，应当将该类投资的剩余部分重分类为可供出售金融资产，且在本会计年度及以后两个完整的会计年度内不得再将该金融资产划分为持有至到期投资。但是，下列情况除外：? Article 16Where an enterprise sells its outstanding held-to-maturity investment within the current accounting year or re-classifies it as the amount of sellable financial asset, and the such amount is considerably large as compared with the amount before such investment is sold or re-classified, the surplus of such investment shall be re-classified as a sellable financial asset which shall not be classified as a held-to-maturity investment within the current accounting year and the following two complete accounting years. However, the following circumstances shall be excluded:
- 第十六条对具有类似风险特征的资产或负债组合进行套期时，该组合中的各单项资产或单项负债应当同时承担被套期风险，且该组合内各单项资产或单项负债由被套期风险引起的公允价值变动，应当预期与该组合由被套期风险引起的公允价值整体变动基本成比例。? Article 16With regard to a hedging by the portfolio of assets or liabilities with similar risk characteristics, each single asset or liability among the portfolio shall undertake the hedged risk simultaneously, and the changes in fair value of each single asset or liability in the portfolio resulted from the hedged risk shall, by and large, be expected in proportion to the holistic changes in the fair value of the portfolio resulted from the hedged risk.
- 第十七条 企业应当在附注中以总额披露当期取得或处置子公司及其他营业单位的下列信息：? Article 17 An enterprise shall, in its notes, disclose the following information about the total amounts of acquisition or disposal of subsidiaries and other business entities in the current period:
- 第十七条 对于嵌入衍生金融工具，按照《企业会计准则第22号--金融工具确认和计量》规定应从混合工具分拆的，应当在首次执行日将其从混合工具分拆并单独处理，但嵌入衍生金融工具的公允价值难以合理确定的除外。? Article 17 As to an embedded financial instrument which shall be separated from the mixed instrument according to the Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments, on the date of initial implementation, it shall be separated from the mixed instrument and shall be conducted respectively, however, unless it is difficult to make a reasonable determination on the fair value of the embedded derivative financial instrument.
- 第十七条 对投资者实际缴付的出资超出注册资本的差额（包括股票溢价），企业应当作为资本公积管理。? Article 17 In case capital actually paid by the investors exceeds the registered capital (including stock premiums), an enterprise shall manage the surplus as capital reserve.
- 第十七条 收入与其相关的成本、费用应当相互配比。 Article 17 Revenue shall be matched with related costs and expenses in accounting.
- 第十七条 注册会计师执行业务，可以根据需要查阅委托人的有关会计资料和文件，查看委托人的业务现场和设施，要求委托人提供其他必要的协助。 Article 17 When providing services, certified public accountants may, where necessary, consult the relevant accounting materials, documents and checked the business site and facilities of the client and require that the client provide other necessary assistance.
- 第十七条贷款和应收款项，是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产。? Article 17""Loans and accounts receivable"" refers to the non-derivative financial assets for which there is no quoted price in the active market and of which the repo amount is fixed or determinable.
- 第十七条 会计机构、会计人员对不真实、不合法的原始凭证，不予受理； 对记载不准确、不完整的原始凭证，予以退回，要求更正、补充。 Article 17. ? The accounting body and accounting personnel should not accept or handle any false or illegal vouchers and should return any inaccurate and incomplete vouchers for correction or completion.
- 第十七条企业应当根据与固定资产有关的经济利益的预期实现方式，合理选择固定资产折旧方法。? Article 17An enterprise shall reasonably select a depreciation method for a fixed asset in accordance with the expected form for the realization of the economic benefits concerning the fixed asset.
- 第十七条 企业对达到预定生产经营目的的生产性生物资产，应当按期计提折旧，并根据用途分别计入相关资产的成本或当期损益。? Article 17An enterprise shall, in accordance with the schedule, make the depreciation charges of any productive biological asset whose expected objective of production and purpose has been accomplished, and shall, based on the use of the biological asset, include it in the cost or current profits and losses of the relevant asset.
- 第十七条企业应当在附注中披露与前期差错更正有关的下列信息：? Article 17An enterprise shall, in its notes, disclose the following information related to the corrections in prior period errors:
- 第十七条投资企业应当在附注中披露与长期股权投资有关的下列信息：? Article 17An investing enterprise shall, in the notes, disclose the information concerning long-term equity investments as follows:
- 第十七条对于在资产负债表日起一年内到期的负债，企业预计能够自主地将清偿义务展期至资产负债表日后一年以上的，应当归类为非流动负债；? Article 17As for a liability which will be at maturity within one year as of the balance sheet date, if the enterprise predicts that it can independently extend the repayment obligation by one year or more after the balance sheet date, it shall be classified as non-current liabilities.
- 第十七条或有租金应当在实际发生时计入当期损益。? Article 17Contingent rents shall be recognized as an expense in the period in which they are actually incurred.
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