- 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
- 第十七条当投资性房地产被处置，或者永久退出使用且预计不能从其处置中取得经济利益时，应当终止确认该项投资性房地产。? Article 17If an investment real estate is disposed of, or if it withdraws permanently from use and if no economic benefit will be obtained from the disposal, the recognition of it as an investment real estate shall be terminated.
- 第十七条通过对所转移金融资产提供财务担保方式继续涉入的，应当在转移日按照金融资产的账面价值和财务担保金额两者之中的较低者，确认继续涉入形成的资产，同时按照财务担保金额和财务担保合同的公允价值（提供担保的取费）之和确认继续涉入形成的负债。? Article 17If the enterprise is continuously involved in the transferred financial asset by way of providing a financial guarantee, it shall, on the date of transfer, recognize the assets formed by its continuous involvement based on the book value of the financial asset and the amount of financial guarantee, whichever is lower. In the meanwhile, it shall, based on the sum of amount of financial guarantee and the fair value of the financial guaranty contract (the charge for providing the guarantee), recognize the liability formed by its continuous involvement.
- 第十七条让渡资产使用权收入同时满足下列条件的，才能予以确认：? Article 17No revenue from abalienating of right to use assets may be recognized unless the following conditions are met simultaneously:
- 第十七条资产负债表日，对于递延所得税资产和递延所得税负债，应当根据税法规定，按照预期收回该资产或清偿该负债期间的适用税率计量。? Article 17On the balance sheet day, the deferred income tax assets and deferred income tax liabilities shall be measured at the tax rate applicable to the period during which the assets are expected to be recovered or the liabilities are expected to be settled.
- 第十七条资产减值损失一经确认，在以后会计期间不得转回。? Article 17Once any loss of asset impairment is recognized, it shall not be switched back in the future accounting periods.
- 第十七条合同成本不包括应当计入当期损益的管理费用、销售费用和财务费用。? Article 17The contract costs do not include the costs that shall be included in the current profits and losses, such as the administration costs, the selling costs, the financial costs.
- 第十七条油气开发活动所发生的支出，应当根据其用途分别予以资本化，作为油气开发形成的井及相关设施的成本。? Article 17The disbursements incurred during the oil and gas development activities shall be capitalized respectively in the light of their purposes and be recognized as the cost of well and relevant facilities formed by the oil and gas development.
- 第十七条负债类项目至少应当列示下列信息：? Article 17The items of the liabilities shall at least present the information as follows:
- 第十七条再保险接受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分出人支付的纯益手续费时，将该项纯益手续费作为分保费用，计入当期损益。? Article 17The reinsurance acceptor shall, when being able to calculate and determine the net profit commissions that it shall pay to the cedant, treat the profit commissions as a reinsurance expense according to the provisions of the relevant reinsurance contracts, and record it into the profits and losses of the current period.
- 第十七条公允价值套期、现金流量套期或境外经营净投资套期同时满足下列条件的，才能运用本准则规定的套期会计方法进行处理：? Article 17Where a fair value hedging, cash flow hedging or a hedging of net investment in an overseas operation satisfies the following conditions simultaneously, it may be dealt with through the hedging accounting method as prescribed in these Standards:
- 第十七条企业合并形成母子公司关系的，母公司应当编制购买日的合并资产负债表，因企业合并取得的被购买方各项可辨认资产、负债及或有负债应当以公允价值列示。? Article 17Where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare a combined balance sheet on the acquisition date, which shall present the identifiable assets, liabilities and contingent liabilities acquired in the combination at their fair values.
- 第十七条使用寿命有限的无形资产，其应摊销金额应当在使用寿命内系统合理摊销。? Article 17With regard to intangible assets with limited service life, its amortization amount shall be amortized within its service life systematically and reasonably.
- 第十八条 企业应当在附注中披露不涉及当期现金收支、但影响企业财务状况或在未来可能影响企业现金流量的重大投资和筹资活动。? Article 18 An enterprise shall, in its notes, disclose the significant activities on investment and financing, which do not concern the cash receipts and payments of the current period but affect its financial status or will possibly affect its future cash flows.
- 第十八条 注册会计师与委托人有利害关系的，应当回避；委托人有权要求其回避。 Article 18 If there is an interest between a certified public accountant and a client, the certified public accountant shall withdraw; and the client shall have the right to demand that he or she withdraw.
- 第十八条 在首次执行日，对于不符合《企业会计准则第24号--套期保值》规定的套期会计方法运用条件的套期保值，应当终止采用原套期会计方法，并按照《企业会计准则第24号--套期保值》处理。? Article 18 On the date of initial implementation, as to the hedges which do not meet the conditions for employing the hedge accounting methods described in the Accounting Standards for Enterprises No. 24 - Hedging, the implementation of the original hedge accounting methods shall be brought to an end and shall be conducted according to the Accounting Standards for Enterprises No. 24 - Hedging.
- 第十八条 会计核算应当遵循谨慎原则的要求，合理核算可以发生的损失和费用。 Article 18 Principle of prudence shall be followed, and possible loss and expense shall be reasonably determined.
- 第十八条 企业从税后利润中提取的盈余公积包括法定公积金和任意公积金，可以用于弥补企业亏损或者转增资本。法定公积金转增资本后留存企业的部分，以不少于转增前注册资本的25%为限。? Article 18 The surplus reserves that are withdrawn by an enterprise from its after-tax profits include legal and discretional accumulation funds, and may be used to make up the losses of the enterprise or converted into increased capital. The part retained in the enterprise out of the legal accumulation funds after converting into increased capital shall not be less than 25% of the registered capital before the conversion.
- 第十八条 会计机构、会计人员发现帐簿记录与实物、款项不符的时候，应 当按照有关规定进行处理；无权自行处理的，应当立即向本单位领导人报告，请求查明原因，作出处理。 Article 18. ? When the accounting body and accounting personnel find that differences exist between accounting records and quantities of existing materials and funds, they should deal with them according to the relevant provisions; if the required authority is not held by the particular accounting body or personnel it should immediately be reported to the administrative head of their unit, in order that the truth may be discovered and a decision made.
- 第十八条企业应当分别下列情况确定让渡资产使用权收入金额：? Article 18An enterprise shall ascertain the amount of revenues from the abalienating of right to use assets based on the following circumstances, respectively:
- 第十八条 企业应当根据生产性生物资产的性质、使用情况和有关经济利益的预期实现方式，合理确定其使用寿命、预计净残值和折旧方法。? Article 18An enterprise shall, in accordance with the nature of a productive biological asset, the information about the utilization, and the form of realization of the relevant expected economic benefits, reasonably ascertain the useful life, expected net salvage value, and depreciation methods of this productive biological asset.
- 第十八条固定资产应当按月计提折旧，并根据用途计入相关资产的成本或者当期损益。? Article 18Depreciation shall be made for the fixed assets on a monthly basis and shall, in accordance with the purposes of the fixed assets, be included in the cost of the relevant assets or in the current profits and losses.
- 第十八条套期同时满足下列条件的，企业应当认定其为高度有效：? Article 18If a hedging satisfies the following conditions simultaneously, the enterprise shall recognize it as being highly efficient:
- 第十八条企业在资产负债表日或之前违反了长期借款协议，导致贷款人可随时要求清偿的负债，应当归类为流动负债。? Article 18If a liability has become payable on demand because an enterprise has breached an undertaking under a long-term loan agreement, it shall be classified as current liabilities.
- 第十八条企业因卖出一项看跌期权或持有一项看涨期权，使所转移金融资产不符合终止确认条件，且按照摊余成本计量该金融资产的，应当在转移日按照收到的对价确认继续涉入形成的负债。? Article 18If an enterprise fails to satisfy the conditions to stop the recognition due to it sells a put option or holds a call option, and it measures the financial asset at the amortized cost, it shall recognize the liability formed by its continuous involvement in the light of the consideration it receives on the date of transfer.
- 第十八条在资产负债表日，建造合同的结果能够可靠估计的，应当根据完工百分比法确认合同收入和合同费用。? Article 18If the outcome of a construction contract can be estimated in a reliable way, the contract revenue and contract costs shall be recognized in light of the percentage-of- completion method on the date of the balance sheet.
最后更新
