- 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
- 第二十三条 会计师事务所可以由注册会计师合伙设立。 Article 23 A public accounting firm may be established by certified public accountants in partnership.
- 第二十三条 企业应当建立内部资金调度控制制度，明确资金调度的条件、权限和程序，统一筹集、使用和管理资金。? Article 23 An enterprise shall set up an internal fund al[] control system, clarify the conditions, power limits and procedures of fund al[] to raise, use and manage funds uniformly.
- 第二十三条 资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。 Article 23 Assets shall normally be divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.
- 第二十三条 会计人员应当具备必要的专业知识。国有企业、事业单位的会 计机构负责人、会计主管人员的任免应当经过主管单位同意，不得任意调动或者撤 换； Article 23. ? Accounting personnel must have necessary professional knowledge. The appointment and removal of chief accountants or responsible persons of accounting departments of state-owned enterprises and business ventures must have the concurrence of higher units having jurisdiction over them. Chief accountants or responsible persons of accounting departments must not be appointed or removed willfully.
- 第二十三条企业仅继续涉入所转移金融资产一部分的，应当比照本准则第十三条的规定处理。? Article 23An enterprise's continuous involvement in merely a portion of its transferred financial asset shall be treated according to the Article 13 of these Standards.
- 第二十三条保险人应当在利润表中单独列示与再保险合同有关的下列项目：? Article 23An insurer shall, in its profit statements, separately present the following items related to the reinsurance contract:
- 第二十三条企业承担的矿区废弃处置义务，满足《企业会计准则第13号--或有事项》中预计负债确认条件的，应当将该义务确认为预计负债，并相应增加井及相关设施的账面价值。? Article 23For an enterprise' obligation to do the discarded dispose for any mining area,, if this obligation satisfies the conditions for the recognition of the expected liabilities as prescribed in the Accounting Standards for Enterprises No. 13 - Contingencies, it shall recognize this obligation as an expected liability and shall increase the corresponding book value of the wells and relevant facilities.
- 第二十三条无形资产预期不能为企业带来经济利益的，应当将该无形资产的账面价值予以转销。? Article 23In case no economic benefit is expected to be brought by some intangible assets to the enterprise, the carrying value of the intangible assets shall be written off.
- 第二十三条企业合并所形成的商誉，至少应当在每年年度终了进行减值测试。商誉应当结合与其相关的资产组或者资产组组合进行减值测试。? Article 23The business reputation formed by merger of enterprises shall be subject to an impairment test at least at the end of each year. The business reputation shall, together with the related asset group or combination of asset group, be subject to the impairment test.
- 第二十三条资产负债表中的所有者权益类至少应当单独列示反映下列信息的项目：? Article 23The category of the owner's equities in the balance sheets shall at least separately present items reflecting the following information:
- 第二十三条 对于消耗性生物资产，应当在收获或出售时，按照其账面价值结转成本。? Article 23The cost of a consumptive biological asset shall, at the time of harvest or sale, be carried over in accordance with its book value.
- 第二十三条在资产负债表日，应当按照合同总收入乘以完工进度扣除以前会计期间累计已确认收入后的金额，确认为当期合同收入；? Article 23The current contract revenues in the current period shall, on the balance sheet date, be recognized in accordance with the balance of the total contract revenues times the schedule of completion then deducting the accumulated revenue recognized in previous accounting periods.
- 第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。? Article 23The deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non-current assets and non-current liabilities in the balance sheet.
- 第二十三条承租人发生的初始直接费用，应当计入当期损益。? Article 23The initial direct costs incurred by a lessee shall be recognized as the profits and losses of the current period.
- 第二十三条企业出售、转让、报废固定资产或发生固定资产毁损，应当将处置收入扣除账面价值和相关税费后的金额计入当期损益。固定资产的账面价值是固定资产成本扣减累计折旧和累计减值准备后的金额。? Article 23When an enterprise sells, transfers or discards any fixed asset, or when any fixed asset of an enterprise is damaged or destroyed, the enterprise shall deduct the book value and relevant taxes from the disposal income, and include the amount in the current profits and losses. The book value of the fixed assets is the amount after deducting the accumulative depreciation and accumulative impairment provision from the cost of the fixed assets.
- 第二十三条满足下列条件之一的，企业不应当再按照本准则第二十一条的规定处理：? Article 23Where any of the following conditions is satisfied, the enterprise shall stop making the treatments according to the Article 21 of these Standards:
- 第二十三条嵌入衍生工具按照本准则规定从混合工具分拆后，主合同是金融工具的，应当按照本准则有关规定处理；主合同是非金融工具的，应当按照其他会计准则的规定处理。? Article 23Where the principal contract is a financial instrument after the embedded derivative instrument is separated from the mixed instrument according to the present Standard, it shall be dealt with according to the present Standard; if the principal contract is a non-financial instrument, it shall be dealt with according to other accounting standards.
- 第二十四条 会计师事务所符合下列条件的，可以是负有限责任的法人： Article 24 A public accounting firm conforming to the following requirements may be a legal person with limited liabilities:
- 第二十四条 企业应当建立合同的财务审核制度，明确业务流程和审批权限，实行财务监控。? Article 24 An enterprise shall set up a financial examination system on contract and clarify the operational flow and power limits of examination so as to carry out financial supervision.
- 第二十四条 会计人员调动工作或者离职，必须与接管人员办清交接手续。 Article 24. ? In the case of an accountant being removed or leaving his post, whether temporarily or permanently, he should conduct the handing over procedures in a competent manner with his successor.
- 第二十四条企业应当按照无形资产的类别在附注中披露与无形资产有关的下列信息：? Article 24An enterprise shall disclose the following information related to its intangible assets according to their categories in the annotation:
- 第二十四条保险人应当在附注中披露与再保险合同有关的下列信息：? Article 24An insurer shall, in its notes, discover the following information related to the reinsurance contract:
- 第二十四条当期完成的建造合同，应当按照实际合同总收入扣除以前会计期间累计已确认收入后的金额，确认为当期合同收入；同时，按照累计实际发生的合同成本扣除以前会计期间累计已确认费用后的金额，确认为当期合同费用。? Article 24For a construction contract completed in the current period, the balance of the total actual contract revenues deducting the accumulated revenue recognized in previous accounting periods should be acknowledged as contract revenues in the current period. Meanwhile, the balance of the accumulated contract costs incurred deducting the accumulated contract costs recognized in previous accounting periods should be acknowledged as contract expenses in the current period.
- 第二十四条被套期项目是以摊余成本计量的金融工具的，按照本准则第二十一条（二）对被套期项目账面价值所作的调整，应当按照调整日重新计算的实际利率在调整日至到期日的期间内进行摊销，计入当期损益。? Article 24If a hedged item is a financial instrument measured at the amortized cost, an adjustment which is made to the book value of the hedged item according to the Article 21 (2) of these Standards shall, during the period from the adjustment date to the maturity date, be amortized based on the effective interest rate recalculated on the adjustment date and shall be recorded in the profits and losses of the current period.
- 第二十四条资产负债表中的所有者权益类应当包括所有者权益的合计项目。? Article 24The category of equities in the balance sheets shall include the aggregate item of the owner's equities.
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