- 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
- 第二十六条 单位领导人、会计人员和其他人员伪造、变造、故意毁灭会计 凭证、会计帐簿、会计报表和其他会计资料的，或者利用虚假的会计凭证、会计帐 簿、会计报表和其他会计资料偷税或者损害国家利益、社会公众利益的，由财政、 审计、税务机关或者其他有关主管部门依据法律、行政法规规定的职责负责处理， 追究责任；构成犯罪的，依法追究刑事责任。 Article 26. ? Leaders, accounting personnel and other staff members of various units who prepare false accounting vouchers, change or intentionally destroy vouchers, accounting books, accounting statements, accounting data and other related information, or if they use false accounting vouchers, accounting books, accounting statements and other accounting information and thus infringe upon interests of the state, society and the public shall be handled and investigated for their roles in these activities by financial, auditing, taxation and other related responsible units in accordance with the law and administrative rules and regulations. Those whose actions constitute crimes shall be investigated for their criminal responsibility.
- 第二十六条企业应当在附注中披露与资产减值有关的下列信息：? Article 26An enterprise shall disclose the following information relevant to the impairment of assets in its annotation:
- 第二十六条 生物资产出售、盘亏或死亡、毁损时，应当将处置收入扣除其账面价值和相关税费后的余额计入当期损益。? Article 26For a biological asset, when such conditions as sale, inventory loss, death, damage or destroy appear, its balance after deducting the book value and the relevant taxes from the disposal income shall be included in the current profits and incomes.
- 第二十六条在购买资产或承担负债的确定承诺的公允价值套期中，该确定承诺因被套期风险引起的公允价值变动累计额（已确认为资产或负债），应当调整履行该确定承诺所取得的资产或承担的负债的初始确认金额。? Article 26For a fair value hedging of firm commitment to purchase an asset or undertake a liability, an adjustment shall, based on the accumulative amount of the changes in the fair value resulting from the hedged risks (recognized to be an asset or liability), be made to the amount of initial recognition of the asset obtained or liability undertaken due to the firm commitment.
- 第二十六条使建造合同的结果不能可靠估计的不确定因素不复存在的，应当按照本准则第十八条的规定确认与建造合同有关的收入和费用。? Article 26If the uncertainties, which cause that the outcome of a construction contract can not be measured in a reliable way, have passed out of existence, the revenues and expenses pertinent to the construction contract shall be acknowledged in light of the provisions as prescribed in Article 18 of these Standards.
- 第二十六条金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一部分。? Article 26Only when the prevailing obligations of a financial liability are relieved in all or in part may the recognition of the financial liability be terminated in all or partly.
- 第二十六条费用应当按照功能分类，分为从事经营业务发生的成本、管理费用、销售费用和财务费用等。? Article 26The expenses shall, on the basis of functions, be classified into costs, administrative expenses, sale expenses and financial expenses occurred in business operation.
- 第二十六条对于经营租赁的租金，出租人应当在租赁期内各个期间按照直线法确认为当期损益；其他方法更为系统合理的，也可以采用其他方法。? Article 26The rents from operating leases shall be recorded in the profits and losses of the current period by using the straight-line method over each period of the lease term, unless there are other more reasonable methods.
- 第二十七条 企业对外投资应当遵守法律、行政法规和国家有关政策的规定，符合企业发展战略的要求，进行可行性研究，按照内部审批制度履行批准程序，落实决策和执行的责任。? Article 27 An enterprise shall, when making an overseas investment, conform to the provisions of the related laws, administrative regulations and policies of the state, comply with the requirements of the development strategy of the enterprise, carry out a feasibility study, perform the approval procedures under the internal examination and approval rules, and determine and implement the responsibilities for decision-making and implementation.
- 第二十七条 会计师事务所设立分支机构，须经分支机构所在地的省、自治区、直辖市人民政府财政部门批准。 Article 27 Establishment of a branch of a public accounting firm shall be subjected to the approval of the financial department of the people's government of the province, autonomous region or municipality directly under the Central Government where the branch is to be located.
- 第二十七条 应收及预付款项包括：应收票据、应收帐款、其它应收款、预付货款、待摊费用等。 Article 27 Receivables and prepayments shall include: notes receivable, accounts receivable, other receivables, accounts prepaid and prepaid expenses, etc.
- 第二十七条 会计人员对不真实、不合法的原始凭证予以受理，或者对违法 的收支不向单位领导人提出书面意见，或者对严重违法损害国家和社会公众利益的 收支不向主管单位或者财政、审计、税务机关报告，情节严重的，给予行政处分； 给公私财产造成重大损失，构成犯罪的，依法追究刑事责任。 Article 27. ? Accounting personnel who accept and handle unlawful accounting vouchers, who do not make written comments to leaders of respective units on illegal income and expenditures, or if they do not make reports to higher units or financial, auditing and taxation organizations, will be given administrative punishment if the situation is serious. Accounting personnel who are responsible for major losses to government or private properties and whose actions constitute crimes shall be investigated for their criminal responsibility in accordance with the law.
- 第二十七条 企业应当在附注中披露与生物资产有关的下列信息：? Article 27An enterprise shall, in the notes, disclose the information concerning the biological assets as follows:
- 第二十七条合同预计总成本超过合同总收入的，应当将预计损失确认为当期费用。? Article 27If the total expected contract costs exceed the total expected contract revenue, the expected loss shall be recognized as the current expenses.
- 第二十七条出租人发生的初始直接费用，应当计入当期损益。? Article 27The initial direct costs incurred to a lessor shall be recorded into the profits and losses of the current period.
- 第二十七条利润表至少应当单独列示反映下列信息的项目：? Article 27The profit statements shall at least separately present items reflecting the following information:
- 第二十七条现金流量套期满足运用套期会计方法条件的，应当按照下列规定处理：? Article 27Where a cash flow hedging meets the conditions for adopting the hedging accounting method, it shall be dealt with in accordance with the following provisions:
- 第二十七条企业（债务人）与债权人之间签订协议，以承担新金融负债方式替换现存金融负债，且新金融负债与现存金融负债的合同条款实质上不同的，应当终止确认现存金融负债，并同时确认新金融负债。? Article 27Where an enterprise (debtor) enters into an agreement with a creditor so as to substitute the existing financial liabilities by way of any new financial liability, and if the contractual stipulations regarding the new financial liability is substantially different from that regarding the existing financial liability, it shall terminate the recognition of the existing financial liability, and shall at the same time recognize the new financial liability.
- 第二十七条发生重大资产减值损失的，应当在附注中披露导致每项重大资产减值损失的原因和当期确认的重大资产减值损失的金额。? Article 27Where any serious asset impairment loss has been incurred, the enterprise shall, in its annotation, disclose the reasons why each of the serious asset impairment losses has occurred, and the amount of serious asset impairment losses recognized in the current period.
- 第二十八条 存货是指企业在生产经营过程中为销售或者耗用而储存地各种资产，包括商品、产成品、半成品、在产品以及各类材料、燃料、包装物、低值易耗品等。 Article 28 Inventories refer to merchandise, finished goods, semifinished goods, goods in process, and all kinds of materials, fuels, containers, low-value and perishable articles and so on that stocked for the purpose of sale or production and consumption during the production operational process.
- 第二十八条 会计师事务所依法纳税。 Article 28 Public accounting firms shall pay taxes according to law.
- 第二十八条 企业通过自创、购买、接受投资等方式取得的无形资产，应当依法明确权属，落实有关经营、管理的财务责任。? Article 28 With regard to the intangible assets gained by an enterprise by means of self-creation, purchase or the investment acceptance and so on, the ownership shall be defined under law and the related financial responsibilities for operation and management thereof shall be determined and implemented.
- 第二十八条 单位领导人接到会计人员按照本法第十九条第二款规定提出的书面意见，对违法的收支决定予以办理或者无正当理由逾期不作出处理决定，造成 严重后果的，给予行政处分；给公私财产造成重大损失，构成犯罪的，依法追究刑 事责任。 Article 28. ? If the leaders of various units, after receiving the written comments of accounting personnel in compliance with paragraph 2 of Article 19 of this law, still approve of such illegal income or expenditures or if they take no remedial action within a certain period without a proper reason and in this manner cause serious consequences, they shall be given administrative punishment. If their action or inaction causes severe harm to state and public interests and constitute crimes, they shall be investigated for their criminal responsibility.
- 第二十八条企业应当在附注中披露与建造合同有关的下列信息：? Article 28An enterprise shall disclose the information concerning the construction contracts in its notes as follows:
- 第二十八条 企业应当在附注中披露与生物资产增减变动有关的下列信息：? Article 28An enterprise shall, in the notes, disclose the information concerning the increase and decrease of biological assets as follows:
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