- 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
- 第二十四条或有租金应当在实际发生时计入当期损益。? Article 24The contingent rents shall be recorded into the profits and losses of the current period in which they actually arise.
- 第二十四条 生产性生物资产收获的农产品成本，按照产出或采收过程中发生的材料费、人工费和应分摊的间接费用等必要支出计算确定，并采用加权平均法、个别计价法、蓄积量比例法、轮伐期年限法等方法，将其账面价值结转为农产品成本。? Article 24The cost of agricultural products harvested by a productive biological asset shall be ascertained in accordance with the necessary expenses for the materials , labor, and indirect apportionment, etc., during the course of output or gathering. The book value of the productive biological asset shall be carried over as the cost of agricultural products by employing such methods as the weighted average method, specific cost identification method, stock volume proportion method, fixed number of years within rotational felling period method, etc.
- 第二十四条井及相关设施、辅助设备及设施的减值，应当按照《企业会计准则第8号--资产减值》处理。? Article 24The impairment of the wells and relevant facilities, auxiliary equipment and facilities shall be treated in the light of the Accounting Standard for Enterprises No. 8 -Impairment of Assets.
- 第二十四条所得税费用应当在利润表中单独列示。? Article 24The income tax expenses shall be presented separately in the profit statement.
- 第二十四条企业成为金融工具合同的一方时，应当确认一项金融资产或金融负债。? Article 24When an enterprise becomes a party to a financial instrument, it shall recognize a financial asset or financial liability.
- 第二十四条企业进行资产减值测试，对于因企业合并形成的商誉的账面价值，应当自购买日起按照合理的方法分摊至相关的资产组；难以分摊至相关的资产组的，应当将其分摊至相关的资产组组合。? Article 24When an enterprise makes an impairment test of assets, it shall, as of the purchasing day, apportion the carrying value of the business reputation formed by merger of enterprises to the relevant asset groups by a reasonable method. Where it is difficult to do so, it shall be apportioned to the relevant combinations of asset groups.
- 第二十四条企业根据本准则第六条 的规定，将发生的固定资产后续支出计入固定资产成本的，应当终止确认被替换部分的账面价值。? Article 24Where an enterprise includes the subsequent disbursements for a fixed asset in the cost of the fixed asset in accordance with Article 6 of these Standards, the book value of the substituted part shall be terminated the recognition as the cost of the fixed asset.
- 第二十四条企业向金融资产转入方提供了非现金担保物（如债务工具或权益工具投资等）的，企业和转入方应当按照下列规定处理：? Article 24Where an enterprise provides the transferee of a financial asset with a non-cash guaranty (such as a liability instrument or equity instrument investment), this enterprise and the transferee shall make treatments in accordance with the provisions as follows:
- 第二十五条 企业应当建立健全存货管理制度，规范存货采购审批、执行程序，根据合同的约定以及内部审批制度支付货款。? Article 25 An enterprise shall set up and perfect the inventory management system, standardize the procedures of examination and approval and execution of inventory purchase, and pay the price of goods under the contract and the internal examination system.
- 第二十五条 现金及各种存款按照实际收入和支出数记帐。 Article 25 Cash and all kinds of deposits shall he accounted for according to the actual amount of receipt and payment.
- 第二十五条 设立会计师事务所，由国务院财政部门或者省、自治区、直辖市人民政府财政部门批准。 Article 25 The establishment of a public accounting firm shall be subjected to the approval of the financial department of the State Council, or the financial department of the people's government of the province, autonomous region or municipality directly under the Central Government.
- 第二十五条 单位领导人、会计人员违反本法第二章关于会计核算的规定， 情节严重的，给予行政处分。 Article 25. ? If any administrative head of a unit or any accounting personnel violate the provisions of business accounting set forth in Chapter II of this Law, they may have imposed on them administrative sanctions, if the case is of a serious nature.
- 第二十五条出租人应当按资产的性质，将用作经营租赁的资产包括在资产负债表中的相关项目内。? Article 25A lessor shall include the assets subject to operating leases in relevant items of its balance sheets in light of the nature of the asset.
- 第二十五条企业应当在附注中披露与石油天然气开采活动有关的下列信息：? Article 25An enterprise shall disclose the information related to the oil and gas exploitation activities as follows in its notes:
- 第二十五条企业应当在附注中披露与所得税有关的下列信息：? Article 25An enterprise shall, in its notes, disclose the following information related to the income taxes:
- 第二十五条企业应当在附注中披露与固定资产有关的下列信息：? Article 25An enterprise shall, in the notes, disclose the information concerning fixed assets as follows:
- 第二十五条被套期项目为尚未确认的确定承诺的，该确定承诺因被套期风险引起的公允价值变动累计额应当确认为一项资产或负债，相关的利得或损失应当计入当期损益。? Article 25If a hedged item is an unrecognized firm commitment, the accumulative amount of the changes in the fair value of the firm commitment resulting from the hedged risk shall be recognized as an asset or liability and the related gain or loss shall be included into the profits and losses of the current period.
- 第二十五条建造合同的结果不能可靠估计的，应当分别下列情况处理：? Article 25If the outcome of a construction contract can not be estimated in a reliable way, it shall be treated in accordance with the circumstances as follows, respectively:
- 第二十五条资产负债表应当列示资产总计项目，负债和所有者权益总计项目。? Article 25The balance sheets shall present the total amount of the asset items, total amount of liability items and total amount of items of the owner's equities.
- 第二十五条 生物资产改变用途后的成本，应当按照改变用途时的账面价值确定。? Article 25The cost of the biological asset of which the purpose has been changed shall be ascertained at the previous book value when its purpose has not been changed.
- 第二十五条在对包含商誉的相关资产组或者资产组组合进行减值测试时，如与商誉相关的资产组或者资产组组合存在减值迹象的，应当先对不包含商誉的资产组或者资产组组合进行减值测试，计算可收回金额，并与相关账面价值相比较，确认相应的减值损失。? Article 25When making an impairment test on the relevant asset groups or combination of asset groups containing business reputation, if any evidence shows that the impairment of asset groups or combinations of asset groups is possible, the enterprise shall first make an impairment test on the asset groups or combinations of asset groups not containing business reputation, calculate the recoverable amount, compare it with the relevant carrying value and recognize the corresponding impairment loss.
- 第二十五条金融资产满足下列条件之一的，应当终止确认：? Article 25Where a financial asset satisfies any of the following requirements, the recognition of it shall be terminated:
- 第二十六条 企业应当建立固定资产购建、使用、处置制度。? Article 26 An enterprise shall set up a system on the purchase and construction, use and treatment of fixed assets.
- 第二十六条 短期投资是指各种能够随时变现、持有时间不超过一年的有价证券以及不超过一年的其他投资。 Article 26 Short-term investments refer to various marketable securities, which can be realized at any time and will be held less than a year, as well as other investment with a life of no longer than a year.
- 第二十六条 审批机关应当自收到申请文件之日起30日内决定批准或者不批准。 Article 26 The examining and approving authorities shall decide whether to approve or not within 30 days from the date of receiving the documents of application.
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