- 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
- 第二十条 各单位必须依照法律和国家有关规定接受财政、审计、税务机关 的监督，如实提供会计凭证、会计帐簿、会计报表和其他会计资料以及有关情况， 不得拒绝、隐匿、谎报。 Article 20. ? Various units must, in accordance with the law and related stipulations of the state, accept supervision of financial, auditing and taxation organizations and truthfully provide accounting vouchers, accounting books, accounting statements, accounting data and other related information. They must not reject such supervision or demand related documents and must not hide documents or make false reports.
- 第二十条嵌入衍生工具，是指嵌入到非衍生工具（即主合同）中，使混合工具的全部或部分现金流量随特定利率、金融工具价格、商品价格、汇率、价格指数、费率指数、信用等级、信用指数或其他类似变量的变动而变动的衍生工具。? Article 20An embedded derivative instrument shall refer to a derivative instrument which is embedded into a non-derivative instrument (namely, the principal contract) so that some or all of the cash flow of the mixed instrument changes with the change of particular interest rates, prices of the financial instrument, prices of commodities, foreign exchange rates, pricing indexes, premium rate indexes, credit ratings, credit indexes or other similar variables.
- 第二十条 企业至少应当于每年年度终了对生产性生物资产的使用寿命、预计净残值和折旧方法进行复核。? Article 20An enterprise shall, at least at the end of each year, have a check on the useful life, expected net salvage value, and depreciation method of the productive biological assets.
- 第二十条对利率风险进行套期的，企业可以通过编制金融资产和金融负债的到期时间表，标明每期的利率净风险，据此对套期有效性进行评价。? Article 20For a hedging of interest rate risk, the enterprise shall, by formulating the maturity timetable of financial assets and financial liabilities, mark out the net risk of interest rate for each period and evaluate the hedging effectiveness accordingly.
- 第二十条企业因卖出一项看跌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，应当在转移日按照该金融资产的公允价值和该期权行权价格之间的较低者，确认继续涉入形成的资产；? Article 20If an enterprise fails to satisfy the conditions to stop the recognition due to it sells a put option and if it measures the financial asset according to its fair value, it shall, on the date of transfer, recognize the asset formed by its continuous involvement in accordance with the fair value of the financial asset and the option exercise price, whichever is lower.
- 第二十条附注应当披露下列信息：? Article 20The annotations shall disclose the information as follows:
- 第二十条企业总部资产包括企业集团或其事业部的办公楼、电子数据处理设备等资产。? Article 20The assets of the headquarter of an enterprise shall include the office buildings, electronic data processing equipments of the enterprise group or its business departments.
- 第二十条资产负债表日，企业应当对递延所得税资产的账面价值进行复核。如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。? Article 20The carrying amount of deferred income tax assets shall be reexamined on balance sheet day. If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.
- 第二十条资产负债表中的资产类至少应当包括流动资产和非流动资产的合计项目。? Article 20The category of assets in the balance sheets shall at least include the aggregate item of current assets and non-current assets.
- 第二十条油气的生产成本包括相关矿区权益折耗、井及相关设施折耗、辅助设备及设施折旧以及操作费用等。? Article 20The cost of oil and gas production shall include the depletion of the rights and interests of the relevant mining area, the depletion of the wells and relevant facilities, the depreciation of the auxiliary equipment and facilities, as well as the operating expenses.
- 第二十条固定资产的减值，应当按照《企业会计准则第8号--资产减值》处理。? Article 20The impairment of a fixed asset shall be disposed in the light of the Accounting Standards for Enterprises No. 8 - Asset Impairment.
- 第二十条无形资产的减值，应当按照《企业会计准则第8号--资产减值》处理。? Article 20The impairment of intangible assets shall be treated in accordance with the Accounting Standards for Enterprises No. 8 -Impairment of Assets.
- 第二十条出租人至少应当于每年年度终了，对未担保余值进行复核。? Article 20The lessor shall, at least at the end of each year, reexamine the unguaranteed residual values.
- 第二十条成本加成合同的结果能够可靠估计，是指同时满足下列条件：? Article 20The outcome of a cost plus contract can be estimated in a reliable way when the conditions as follows are met simultaneously:
- 第二十条再保险接受人应当在收到分保业务账单的当期，按照账单标明的分保赔付款项金额，作为分保赔付成本，计入当期损益；? Article 20The reinsurance acceptor shall, in the current period of receipt of a reinsurance bill, treat the amount of the reinsurance indemnity payment as described in the said bill as the reinsurance compensation cost and record it into the profits and losses of the current period.
- 第二十一条 财务报告应当全面反映企业的财务状况和经营成果。 Article 21 Financial statements shall reflect comprehensively the financial position and operating results of an enterprise.
- 第二十一条 企业依法以借款、发行债券、融资租赁等方式筹集债务资金的，应当明确筹资目的，根据资金成本、债务风险和合理的资金需求，进行必要的资本结构决策，并签订书面合同。? Article 21 In case an enterprise raises debt funds under law in forms of loans, issuing bonds or financial leases and so on, it shall define the purpose of fund-raising, make necessary decisions on capital structure in accordance with the fund costs, debt risks and reasonable fund demands and conclude a written contract.
- 第二十一条 注册会计师执行审计业务，必须按照执业准则、规则确定的工作程序出具报告。 Article 21 The certified public accountants must, in carrying out audit services, produce audit reports in accordance with the audit procedures set in the professional standards and rules.
- 第二十一条 首份年度财务报表至少应当包括上年度按照企业会计准则列报的比较信息。财务报表项目的列报发生变更的，应当对上年度比较数据按照企业会计准则的列报要求进行调整，但不切实可行的除外。? Article 21 The first annual financial statements shall at least consist of comparative information of the previous year presented according to the Accounting Standards for Enterprises. In case the presentation of the items of financial statements alters, the comparative figures of the previous year shall be modulated as required by the Accounting Standards for Enterprises concerning the presentation, unless it is impractical.
- 第二十一条 各单位根据会计业务的需要设置会计机构，或者在有关机构中 设置会计人员并指定会计主管人员。不具备条件的，可以委托经批准设立的会计咨 询、服务机构进行代理记帐。 Article 21. ? Various units should establish accounting departments according to the accounting need or establish positions for accountants and designate a chief accountant in related departments. Units which do not have conditions for establishing accounting departments or hiring accountants may entrust approved accounting consultation and service organizations to do accounting work for them.
- 第二十一条企业可以将混合工具指定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。但是，下列情况除外：? Article 21An enterprise may designate a mixed instrument 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, excepting those under the following circumstances:
- 第二十一条企业应当采用产量法或年限平均法对井及相关设施计提折耗。? Article 21An enterprise shall compute the depletion of its wells and other relevant facilities by adopting the output method or the straight-line method.
- 第二十一条企业至少应当于每年年度终了，对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。? Article 21An enterprise shall, at least at the end of each year, check the service life and the amortization method of intangible assets with limited service life.
- 第二十一条 企业至少应当于每年年度终了对消耗性生物资产和生产性生物资产进行检查，有确凿证据表明由于遭受自然灾害、病虫害、动物疫病侵袭或市场需求变化等原因，使消耗性生物资产的可变现净值或生产性生物资产的可收回金额低于其账面价值的，应当按照可变现净值或可收回金额低于账面价值的差额，计提生物资产跌价准备或减值准备，并计入当期损益。? Article 21An enterprise shall, at least at the end of each year, examine the consumptive biological assets and productive biological assets. If any well-established evidence indicates that the realizable net value of any consumptive biological asset or the recoverable amount of any productive biological asset is lower than its book value as a result of natural disaster, plant diseases and insect pests, animal disease or change of market demand, the enterprise shall, based on the difference between the realizable net value or the recoverable amount and the relevant book value, make provision for the loss on decline in value of or for the impairment of the biological asset and shall include it in the current profits and losses.
- 第二十一条或有租金应当在实际发生时计入当期损益。? Article 21Contingent rents shall be recorded into the profits and losses of the period in which they actually arise.
最后更新
