- 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
- 第二十八条对于经营租赁资产中的固定资产，出租人应当采用类似资产的折旧政策计提折旧；对于其他经营租赁资产，应当采用系统合理的方法进行摊销。? Article 28As for the fixed assets subject to operating leases, the lessor shall calculate the depreciation of it by adopting depreciation policy for similar assets. As for other leased assets, systematic and reasonable methods shall be adopted for its amortization.
- 第二十八条被套期项目为预期交易，且该预期交易使企业随后确认一项金融资产或一项金融负债的，原直接确认为所有者权益的相关利得或损失，应当在该金融资产或金融负债影响企业损益的相同期间转出，计入当期损益。? Article 28If a hedged item is a forecast transaction and if the forecast transaction makes the enterprise subsequently recognize a financial asset or financial liability, the relevant profit or loss directly recognized as the owner's equity originally shall be shifted out of the same period in which this financial asset or financial liability affects the profit or loss of the enterprise and shall be recorded in the profits and losses of the current period.
- 第二十八条在合并利润表中，企业应当在净利润项目之下单独列示归属于母公司的损益和归属于少数股东的损益。? Article 28In the consolidated profit statements, an enterprise shall, under the item of net profits, separately present the profits and losses attributable to the parent company and the profits and losses attributable to the minority shareholders.
- 第二十八条金融负债全部或部分终止确认的，企业应当将终止确认部分的账面价值与支付的对价（包括转出的非现金资产或承担的新金融负债）之间的差额，计入当期损益。? Article 28Where the recognition of a financial liability is totally or partially terminated, the enterprise concerned shall include into the profits and losses of the current period the gap between the carrying amount which has been terminated from recognition and the considerations it has paid (including the non-cash assets it has transferred out and the new financial liabilities it has assumed).
- 第二十八条对于重大资产减值，应当在附注中披露资产（或者资产组，下同）可收回金额的确定方法。? Article 28With regard to any serious impairment of assets, the enterprise shall disclose the method for the determination of the recoverable amount of the assets (or asset group, the same below) in its annotation:
- 第二十九条 长期投资是指不准备在一年内变现的投资，包括股票投资、债券投资和其他投资。 Article 29 Long-term investment refers to the investment not intended to be realized within a year, including shares investment, bonds investment and other investments.
- 第二十九条 企业对外担保应当符合法律、行政法规及有关规定，根据被担保单位的资信及偿债能力，按照内部审批制度采取相应的风险控制措施，并设立备查账簿登记，实行跟踪监督。? Article 29 When provides guarantee to the outsiders, an enterprise shall comply with the laws, administrative regulations and the related provisions, take corresponding risk control measures according to the internal examination and approval rules and with a view to the solvency capacity of the guaranteed entity, make registration for it in the accounting book for future reference and carry out follow-up supervision.
- 第二十九条 会计师事务所受理业务，不受行政区域、行业的限制；但是，法律、行政法规另有规定的除外。 Article 29 When receiving business, public accounting firms shall not be limited by administrative regions or trades, except as otherwise provided by the laws, administrative rules and regulations.
- 第二十九条 单位领导人和其他人员对依照本法履行职责的会计人员进行打击报复的，给予行政处分；构成犯罪的，依法追究刑事责任。 Article 29. ? If an administrative head in a unit or other persons dispute the decisions of accountants who have carried out their duties in accordance with this Law, they should be imposed upon with administrative sanctions or investigated with regard to criminal responsibility in accordance with the law, if the case is a serious one.
- 第二十九条被套期项目为预期交易，且该预期交易使企业随后确认一项非金融资产或一项非金融负债的，企业可以选择下列方法处理：? Article 29If a hedged item is a forecast transaction and if the forecast transaction makes the enterprise recognized a non-financial asset or non-financial liability subsequently, the enterprise may deal with it by choosing either of the following methods:
- 第二十九条或有租金应当在实际发生时计入当期损益。? Article 29The contingent rents shall be recorded in the profits and losses of the period in which they actually arise.
- 第二十九条第二十六条（一）、（二）和第二十七条（二）第2项信息应当按照资产类别予以披露。资产类别应当以资产在企业生产经营活动中的性质或者功能是否相同或者相似为基础确定。? Article 29The information as described in Paragraph 1,2 of Article 26 and Item 2 of Paragraph 2 of Article 27 shall be disclosed according to different sorts of the assets. The sorts of assets shall be determined by considering whether the nature or function of the assets in production and business operation are identical or similar.
- 第二十九条所有者权益变动表应当反映构成所有者权益的各组成部分当期的增减变动情况。? Article 29The statements of changes in the owner's equities shall reflect the increases and decreases in the current period as integrate parts of the owner's equities.
- 第二十九条企业回购金融负债一部分的，应当在回购日按照继续确认部分和终止确认部分的相对公允价值，将该金融负债整体的账面价值进行分配。? Article 29Where an enterprise buys back part of its financial liabilities, it shall distribute, on the repo day, the carrying amount of the whole financial liabilities in light of the comparatively fair value of the part that continues to be recognized and the part whose recognition has already been terminated.
- 第二条政府补助，是指企业从政府无偿取得货币性资产或非货币性资产，但不包括政府作为企业所有者投入的资本。? Article 2A government subsidy means the monetary or non-monetary assets obtained free by an enterprise from the government, but excluding the capital invested by the government as the owner of the enterprise.
- 第二条中期财务报告，是指以中期为基础编制的财务报告。? Article 2An interim financial report refers to a financial report worked out on the basis of an interim period.
- 第二条 生物资产，是指有生命的动物和植物。? Article 2Biological assets refer to living animals and plants.
- 第二条下列各项适用其他相关会计准则：? Article 2Other relevant accounting standards shall apply to such items as follows:
- 第二条下列各项适用其他相关会计准则：? Article 2Other relevant accounting standards shall apply to the items as follows:
- 第二条财务报表是对企业财务状况、经营成果和现金流量的结构性表述。财务报表至少应当包括下列组成部分：? Article 2The ""financial statements"" are structural reports on the financial status, business performance and cash flow of an enterprise, which shall at least include the following parts:
- 第二条外币交易，是指以外币计价或者结算的交易。外币是企业记账本位币以外的货币。外币交易包括：? Article 2The ""foreign currency transaction"" refers to transactions which are valuated and settled in foreign currency. The ""foreign currency"" refers to a currency other than the functional currency of an enterprise. The foreign currency transactions include:
- 第二条本准则所称所得税包括企业以应纳税所得额为基础的各种境内和境外税额。? Article 2The ""income taxes"" as mentioned in the present Standards shall include all types of domestic and oversea tax amounts based on the amounts of taxable income of enterprises.
- 第二条会计政策变更和前期差错更正的所得税影响，适用《企业会计准则第18号--所得税》。? Article 2The effects on income tax by the changes of accounting policies and the error correction in the prior periods shall be governed by the Accounting Standards for Enterprises No. 18 - Income Tax.
- 第二条油气开采活动包括矿区权益的取得以及油气的勘探、开发和生产等阶段。? Article 2The exploitation activity of oil and gas includes the stages of obtainment of rights and interests of mining areas, as well as exploration, development and production of oil and gas.
- 第二条下列各项适用其他相关会计准则：? Article 2The following items shall be subject to other relevant accounting standards:
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