- 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
- 第十九条资产组账面价值的确定基础应当与其可收回金额的确定方式相一致。? Article 19The basis for the determination of the carrying value of an asset group shall be the same as that for the determination of the recoverable amount.
- 第十九条资产负债表中的资产类至少应当单独列示反映下列信息的项目：? Article 19The category of assets in the balance sheets shall at least separately present items reflecting the following information:
- 第十九条油气生产，是指将油气从油气藏提取到地表以及在矿区内收集、拉运、处理、现场储存和矿区管理等活动。? Article 19The expression ""oil and gas production"" refers to the activities such as extracting any oil and gas from the oil and gas deposit to the surface of the earth, gathering, transporting, processing, storing on the spot within the scope of the mining area, as well as the management of the mining area.
- 第十九条净资产变动表反映企业年金基金在一定会计期间的净资产增减变动情况，应当列示下列信息：? Article 19The net assets change statements shall reflect the increases and reductions of the net assets of the enterprise annuity fund, and present the information as follows:
- 第十九条固定造价合同的结果能够可靠估计，是指同时满足下列条件：? Article 19The outcome of a fixed price contract can be estimated in a reliable way when all of the conditions as follows are met simultaneously:
- 第十九条再保险接受人提取分保未到期责任准备金、分保未决赔款准备金、分保寿险责任准备金、分保长期健康险责任准备金，以及进行相关分保准备金充足性测试，比照《企业会计准则第25号--原保险合同》的相关规定处理。? Article 19The reinsurance acceptor shall accord with the relevant provisions of the Accounting Standards for Enterprises No. 25 - Original Insurance Contracts when it draws reserves for unearned reinsurance premiums, outstanding reinsurance claims, reinsurance life insurance liabilities and the reinsurance of long-term health care insurance liabilities, and tests the adequacy of the relevant reserves.
- 第十九条未实现融资收益应当在租赁期内各个期间进行分配。? Article 19The unrealized financing income shall be allocated to each period during the lease term.
- 第十九条 企业确定生产性生物资产的使用寿命，应当考虑下列因素：? Article 19When an enterprise ascertain the useful life of a productive biological asset, it shall take into consideration the factors as follows:
- 第十九条企业合并发生当期的期末，购买方应当在附注中披露与非同一控制下企业合并有关的下列信息：? Article 19Where a business combination occurs at the end of the current period, the acquirer shall, in its notes, disclose the following information on the business combination not under the same control:
- 第一条为了规范石油天然气（以下简称油气）开采活动的会计处理和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。? Article 1In order to regulate the accounting treatments for the exploitation activity of petroleum and natural gas (hereinafter referred to as oil and gas) and the disclosure of relevant information, these Standards are formulated in accordance with Accounting Standards for Enterprises - Basic Standards.
- 第一条 为了规范与农业生产相关的生物资产的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。? Article 1In order to regulate the recognition and measurement of biological assets related to the agricultural production, and the disclosure of relevant information, these Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards.
- 第一条为了规范长期股权投资的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。? Article 1In order to regulate the recognition and measurement of long-term equity investments, and disclosure of relevant information, these Standards are formulated in the light of the Accounting Standards for Enterprises - Basic Standards.
- 第一条为了规范固定资产的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。? Article 1In order to regulate the recognition and measurement of the fixed assets, and disclosure of the relevant information, these Standards are formulated in the light of the Accounting Standards for Enterprises - Basic Standards.
- 第一条为了规范投资性房地产的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。? Article 1In order to regulate the recognition and measurement of the investment real estates and disclosure of the relevant information,, these Standards are formulated in the light of the Accounting Standards for Enterprises - Basic Standards.
- 第一条为了规范企业（建造承包商，下同）建造合同的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。? Article 1In order to regulate the recognition, measure construction contracts of enterprises (construction contractors, the same below), and disclose the relevant information, these Standards are formulated according to the Accounting Standards for Enterprises - Basic Standards.
- 第一条为了规范政府补助的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。? Article 1In order to regulate the recognition, measure government subsidies, and disclose the relevant information, these Standards are formulated in light of the Accounting Standards for Enterprises - Basic Standards.
- 第一条为了规范收入的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。? Article 1These standards are formulated in accordance the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of the revenues, and the disclosure of the relevant information.
- 第一条为了规范中期财务报告的内容和编制中期财务报告应当遵循的确认与计量原则，根据《企业会计准则--基本准则》，制定本准则。? Article 1These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the contents of interim financial reports, and the principles of recognition and measurement to be followed when working out the interim financial reports.
- 第一条为了规范或有事项的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。? Article 1These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of Contingencies, and the disclosure of relevant information.
- 第一条为了规范债务重组的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。? Article 1These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of debt restructuring, and disclosing of the relevant information,.
- 第一条为了规范套期保值的确认和计量，根据《企业会计准则--基本准则》，制定本准则。? Article 1These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of the hedging.
- 第一条为了规范资产负债表日后事项的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。? Article 1These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of the matters after the balance sheet date, as well as the disclosure of relevant information.
- 第一条为了规范金融资产（含单项或一组类似金融资产）转移的确认和计量，根据《企业会计准则--基本准则》，制定本准则。? Article 1These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of the transfer of financial assets (including a single or a group of similar financial assets).
- 第一条为了规范股份支付的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。? Article 1These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition, and measurement of share-based payments, and the disclosure of relevant information. .
- 第一条为了规范企业会计政策的应用，会计政策、会计估计变更和前期差错更正的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。? Article 1These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basis Standards for the purpose of regulating the application of enterprise accounting policies, the changes of accounting policies and accounting estimates, the recognition and measurement of the error correction. in the prior periods, as well as the disclosure of relevant information. .
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