- 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
- 第一条为了规范企业年金基金的确认、计量和财务报表列报，根据《企业会计准则--基本准则》，制定本准则。? Article 1To standardize the confirmation and measurement of enterprise annuity fund and the presentation of financial statements, these Standards are formulated in accordance with the Accounting Standard for Business Enterprises - Basic Standards.
- 第一条为了规范无形资产的确认、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 1To standardize the confirmation and measurement of intangible assets and disclosure of related information, these Standards are formulated in accordance with the Accounting Standard for Business Enterprises - Basic Standards.
- 第一条为了规范非货币性资产交换的确认、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 1To standardize the confirmation and measurement of non-monetary assets transaction, and disclosure of relevant information, these standards are formulated according to the Accounting Standard for Business Enterprises - Basic Standards.
- 第一条为了规范职工薪酬的确认、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 1To standardize the confirmation and measurement of the employee compensation, and the disclosure of relevant information, these Standards are formulated according to the Accounting Standard for Business Enterprises - Basic Standards.
- 第一条为了规范资产减值的确认、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 1To standardize the confirmation and measurement of the impairment of assets, and the disclosure of relevant information, these Standards are formulated according to the Accounting Standard for Business Enterprises - Basic Standards.
- 第一条为了规范外币交易的会计处理、外币财务报表的折算和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。? Article 1With a view to regulating the accounting treatment for the foreign currency transactions, conversion of foreign currency financial statements and disclosure of relevant information, the present Standards are formulated according to the Accounting Standards for Enterprises - Basic Standards.
- 第一条为了规范财务报表的列报，保证同一企业不同期间和同一期间不同企业的财务报表相互可比，根据《企业会计准则--基本准则》，制定本准则。? Article 1With a view to regulating the presentation of financial statements and guaranteeing the commensurability between the financial statements of a same enterprise in different periods and between the financial statements of different enterprises in a same period, the present Standards is formulated according to the Accounting Standards for Enterprises - Basic Standards.
- 第一条为了规范借款费用的确认、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 1With a view to regulating the recognition and measurement of borrowing costs, and the disclosure of relevant information, the present Standards are formulated according to the Accounting Standards for Enterprises - Basic Standard.
- 第一条为了规范企业合并的确认、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 1With a view to regulating the recognition and measurement of business combinations, and disclosure of relevant information, the present Standards are formulated according to the Accounting Standards for Enterprises―Basic Standards.
- 第一条为了规范企业所得税的确认、计量和相关信息的列报，根据《企业会计准则--基本准则》，制定本准则。? Article 1With a view to regulating the recognition and measurement of enterprise income taxes and the presentation of relevant information, the present Standards are formulated according to the Accounting Standards for Enterprises - Basic Standards.
- 第一条为了规范金融工具的确认和计量，根据《企业会计准则--基本准则》，制定本准则。? Article 1With a view to regulating the recognition and measurement of financial instruments, the present Standards are formulated according to the Accounting Standards for Enterprises - Basic Principles .
- 第一条为了规范租赁的确认、计量和相关信息的列报，根据《企业会计准则--基本准则》，制定本准则。? Article 1With a view to regulating the recognition and measurement of leases, as well as the presentation of relevant information, the present Standards are formulated according to the Accounting Standards for Enterprises - Basic Standard.
- 第一条为了规范再保险合同的确认、计量和相关信息的列报，根据《企业会计准则--基本准则》，制定本准则。? Article 1With a view to regulating the recognition and measurement of reinsurance contracts, and the presentation of relevant information, the present Standards is formulated according to the Accounting Standards for Enterprises - Basic Standards .
- 第二条 注册会计师是依法取得注册会计师证书并接受委托从事审计和会计咨询、会计服务业务的执业人员。 Article 2 A certified public accountant is a professional who has obtained the certificate of certified public accountant according to law and is commissioned to offer auditing, accounting consultancy and other accounting services.
- 第二条 企业财务报表中应当披露所有关联方关系及其交易的相关信息。? Article 2 An enterprise shall, in its financial statements, disclose the related information about all affiliated party relationships and the transactions among them.
- 第二条 企业财务报表中应当披露所有关联方关系及其交易的相关信息。? Article 2 An enterprise shall, in its financial statements, disclose the related information about all affiliated party relationships and the transactions among them.
- 第二条 在中华人民共和国境内依法设立的具备法人资格的国有及国有控股企业适用本通则。金融企业除外。? Article 2 Except for financial enterprises, the state-owned enterprises and state holding enterprises set up within the territory of the People's Republic of China under law shall be governed by the present General Rules.
- 第二条 首次执行企业会计准则，是指企业第一次执行企业会计准则体系，包括基本准则、具体准则和会计准则应用指南。? Article 2 The phrase ""initially implementing accounting standards for enterprises"" means that the system of accounting standards for enterprises is first carried out, consisting of the basic standards, specific standards and guidelines on the application of accounting standards.
- 第二条 现金流量表，是指反映企业在一定会计期间现金和现金等价物流入和流出的报表。? Article 2 The term ""cash flow statement"" refers to a statement which reflects the inflows and outflows of cash and cash equivalents of an enterprise in a certain accounting period.
- 第二条 本准则适用于设在中华人民共和国境内的所有企业。 Article 2 These Criteria shall be applicable to all enterprises established within the territory of the People's Republic of China.
- 第二条 国家机关、社会团体、企业、事业单位、个体工商户和其他组织办 理会计事务，必须遵守本法。 Article 2. ? State bodies, public organizations, enterprises, institutions, self-employed industrialists and businessmen and other organizations shall execute their accounting matters in accordance with this law.
- 第二十条 会计核算应当合理划分收益性支出与资本性支出。 Article 20 A clear distinction shall be reasonably drawn between revenue expenditures and capital expenditures.
- 第二十条 在首次执行日后按照企业会计准则编制的首份年度财务报表（以下简称首份年度财务报表）期间，企业应当按照《企业会计准则第30号--财务报表列报》和《企业会计准则第31号--现金流量表》的规定，编报资产负债表、利润表、现金流量表和所有者权益变动表及附注。? Article 20 During the period of preparation of the first annual financial statements after the date of initial implementation (referred to as the first annual financial statements hereinafter)according to the Accounting Standards for Enterprises, an enterprise shall make a balance sheet, profit statement, cash flow statement, statement on alternations of the owner's equities and the notes in the light of the Accounting Standards for Enterprises No. 30 - Presentation of Financial Statements and the Accounting Standards for Enterprises No. 31 - Cash Flow Statements.
- 第二十条 注册会计师执行审计业务，遇有下列情形之一的，应当拒绝出具有关报告： Article 20 In carrying out their audit services, certified public accountants may, under any of the following circumstances, refuse to produce a report to their clients:
- 第二十条 企业取得的各类财政资金，区分以下情况处理：? Article 20 The various kinds of financial funds obtained by an enterprise shall be dealt with according to the different circumstances as follows:
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