- 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
- 第十八条在探明矿区内，钻井至现有已探明层位的支出，作为油气开发支出；? Article 18In a proved mining area, the disbursements incurred during the process from the drilling to the current layer that has been proved shall be considered as the disbursements for oil and gas development.
- 第十八条在以后期间的财务报表中，不需要重复披露在以前期间的附注中已披露的会计政策变更和前期差错更正的信息。? Article 18In the financial statements of subsequent periods, it is not required to repeatedly disclose any information about the changes of accounting policies and corrections of prior period errors which have been disclosed in the notes of prior periods.
- 第十八条在租赁期开始日，出租人应当将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值，同时记录未担保余值；? Article 18On the beginning date of the lease term, a lessor shall recognize the sum of the minimum lease receipts on the lease beginning date and the initial direct costs as the entering value in an account of the financing lease values receivable, and record the unguaranteed residual value at the same time.
- 第十八条可供出售金融资产，是指初始确认时即被指定为可供出售的非衍生金融资产，以及除下列各类资产以外的金融资产：? Article 18The ""sellable financial assets"" refers to the non-derivative financial assets which are designated as sellable when they are initially recognized as well as the financial assets other than those as described below:
- 第十八条净资产类项目列示企业年金基金净值。? Article 18The items of the net assets shall present the net value of the enterprise annuity fund.
- 第十八条递延所得税资产和递延所得税负债的计量，应当反映资产负债表日企业预期收回资产或清偿负债方式的所得税影响，即在计量递延所得税资产和递延所得税负债时，应当采用与收回资产或清偿债务的预期方式相一致的税率和计税基础。? Article 18The measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes, i.e. the tax rate and tax base, which is adopted at the time of measurement of the deferred income tax assets and deferred income tax liabilities and shall be identical with those of expected asset recovery or liability settlement method.
- 第十八条无形资产的应摊销金额为其成本扣除预计残值后的金额。? Article 18The reasonable amortization amount of intangible assets shall be its cost minus the expected residual value.
- 第十八条再保险接受人应当在收到分保业务账单时，按照账单标明的金额对相关分保费收入、分保费用进行调整，调整金额计入当期损益。? Article 18The reinsurance acceptor shall, when receiving a reinsurance bill, make an adjustment to the relevant premium income and premium expenses in light of the amount as specified in the bill, and record the amount of adjustment into the profits and losses of the current period.
- 第十八条企业出售、转让、报废投资性房地产或者发生投资性房地产毁损，应当将处置收入扣除其账面价值和相关税费后的金额计入当期损益。? Article 18When an enterprise sells, transfers or discards any investment real estate, or when any investment real estate of an enterprise is damaged or destroyed, the enterprise shall deduct the book value of the investment real estate as well as the relevant taxes from the disposal income, and include the amount in the current profits and losses.
- 第十八条企业合并发生当期的期末，合并方应当在附注中披露与同一控制下企业合并有关的下列信息：? Article 18Where a business combination occurs at the end of the current period, the combining party shall, in its notes, disclose the following information related to the business combination under the same control:
- 第十八条有迹象表明一项资产可能发生减值的，企业应当以单项资产为基础估计其可收回金额。? Article 18Where there is any evidence indicating a possible impairment of assets, the enterprise shall, on the basis of single item assets, estimate the recoverable amount.
- 第十九条 企业应当在附注中披露与现金和现金等价物有关的下列信息：? Article 19 An enterprise shall, in its notes, disclose the following information related to cash and cash equivalents:
- 第十九条 注册会计师对在执行业务中知悉的商业秘密，负有保密义务。 Article 19 Certified public accountants shall have the obligation to keep their clients' business secrets they come to know in carrying out their business.
- 第十九条 企业增加实收资本或者以资本公积、盈余公积转增实收资本，由投资者履行财务决策程序后，办理相关财务事项和工商变更登记。? Article 19 In case an enterprise enhances the paid-in capital or converts the reversed capital or surplus reserves into paid-in capital, the investors shall go through the related financial items and industrial and commercial registration of alteration after fulfilling the financial decision-making procedures.
- 第十九条 发生再保险分出业务的企业，应当在首次执行日按照《企业会计准则第26号--再保险合同》的规定，将应向再保险接受人摊回的相应准备金确认为资产，并调整各项准备金的账面价值。? Article 19 On the date of initial implementation, a cession enterprise of reinsurance businesses shall recognize the related provisions which should be allocated back to the reinsurance acceptors as assets according to the Accounting Standards for Enterprises No. 26 - Reinsurance Contracts as well as modulate the carrying amount of each provision.
- 第十九条 各项财产物资应当按取得时的实际成本计价。 Article 19 The values of all assets are to be recorded at historical costs at the time of acquisition.
- 第十九条 会计机构、会计人员对违法的收支，不予办理。 Article 19. ? Accounting agencies or accountants shall refuse to handle illegal income and outlays.
- 第十九条企业至少应当在编制中期或年度财务报告时对套期有效性进行评价。? Article 19An enterprise shall at least evaluate the hedging effectiveness when formulating medium-term or annual financial statements.
- 第十九条企业不应当对递延所得税资产和递延所得税负债进行折现。? Article 19An enterprise shall not discount any deferred income tax asset or deferred income tax liability.
- 第十九条企业在初始确认时将某金融资产或某金融负债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或金融负债后，不能重分类为其他类金融资产或金融负债；其他类金融资产或金融负债也不能重分类为以公允价值计量且其变动计入当期损益的金融资产或金融负债。? Article 19An enterprise shall not, after classifying a financial asset or financial liability as a financial asset or financial liability measured at its fair value and of which the variation is recorded into the profits and losses of the current period when it is initially recognized, re-classify it as any other type of financial assets or financial liabilities, nor may it re-classify any other type of financial assets or financial liabilities as a financial asset or financial liability measured at its fair value and of which the variation is recorded into the profits and losses of the current period.
- 第十九条企业至少应当于每年年度终了，对固定资产的使用寿命、预计净残值和折旧方法进行复核。? Article 19An enterprise shall, at least at the end of each year, have a check on the useful life, expected net salvage value, and the depreciation method of the fixed assets.
- 第十九条企业应当在附注中披露与收入有关的下列信息：? Article 19An enterprise shall, in its notes, disclose the information concerning the revenue as follows:
- 第十九条企业应当在附注中披露与投资性房地产有关的下列信息：? Article 19An enterprise shall, in the notes, disclose the information concerning the investment real estates as follows:
- 第十九条企业因持有一项看涨期权使所转移金融资产不满足终止确认条件，且按照公允价值计量该金融资产的，应当在转移日仍按照公允价值确认所转移金融资产，同时按照下列规定计量继续涉入形成的负债：? Article 19If an enterprise fails to satisfy the conditions to stop the recognition due to it holds a call option, and if it measures the financial asset according to its fair value, it shall, on the date of transfer, recognize the transferred financial asset according to its fair value and shall, in the light of the following provisions, simultaneously measure the liability formed by its continuous involvement:
- 第十九条使用寿命不确定的无形资产不应摊销。? Article 19Intangible assets with uncertain service life may not be amortized.
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