中国财务会计法律法规中英数据库
第三条 会计机构、会计人员必须遵守法律、法规，按照本法规定办理会计事务，进行会计核算，实行会计监督。 Article 3. ? The accountancy body and personnel must observe the laws and decrees set down in this Law and abide by them when carrying on the business of accounting and performing accountancy supervision.第三十条 企业从事期货、期权、证券、外汇交易等业务或者委托其他机构理财，不得影响主营业务的正常开展，并应当签订书面合同，建立交易报告制度，定期对账，控制风险。? Article 30 An enterprise shall, when undertaking such businesses as futures, options, securities and foreign exchange transactions or entrusting any other institutions to be in charge of its financing, not impact the normal operation of its major business, and shall conclude a contract in written form, set up a transaction reporting system, check the accounts regularly and control the risks.第三十条 固定资产是指使用年限在一年以上，单位价值在规定标准以上，并在使用过程中保持原来物质形态的资产，包括房屋及建筑物、机器设备、运输设备、工具器具等。 Article 30 Fixed assets refer to the assets whose service life is over one year, unit value is above the prescribed standards and where original physical form remains during the process of utilization, including buildings and structures, machinery and equipment, transportation equipment, tools and implements, etc.第三十条 委托人委托会计师事务所办理业务，任何单位和个人不得干预。 Article 30 No unit or individual shall interfere in the services entrusted by the clients to public accounting firms.第三十条 本法自１９８５年５月１日起施行。 Article 30. ? This Law shall come into effect on May 1, 1985. Amendments to this Law shall come into force on the date of promulgation [December 29, 1993].第三十条承租人和出租人应当根据本准则第二章的规定，将售后租回交易认定为融资租赁或经营租赁。? Article 30A lessor and a lessee shall recognize a sale and leaseback transaction as a financing lease or an operating lease according to Chapter II of the present Standard.第三十条企业初始确认金融资产或金融负债，应当按照公允价值计量。? Article 30The financial assets and financial liabilities initially recognized by an enterprise shall be measured at their fair values.第三十条所有者权益变动表至少应当单独列示反映下列信息的项目：? Article 30The statements of changes in the owner's equities shall at least separately present items reflecting the following information:第三十条分摊到某资产组的商誉（或者使用寿命不确定的无形资产，下同）的账面价值占商誉账面价值总额的比例重大的，应当在附注中披露下列信息：? Article 30Where the carrying value of the business reputation apportioned to a particular asset group (or intangible asset with uncertain service life, the same below) accounts for a large portion of the total carrying value of the business reputation, the enterprise shall disclose the following information in its annotation:第三十条对于不属于本准则第二十八条和第二十九条涉及的现金流量套期，原直接计入所有者权益中的套期工具利得或损失，应当在被套期预期交易影响损益的相同期间转出，计入当期损益。? Article 30With regard to a cash flow hedging without involved in Articles 28 and 29 of these Standards, the profit or loss of the hedging instrument directly recorded in the owner's equity originally shall be shifted out at the same period, during which the profits and losses of the hedged forecast transaction are affected, and shall be recorded in the profits and losses of the current period.第三十一条 企业从事代理业务，应当严格履行合同，实行代理业务与自营业务分账管理，不得挪用客户资金、互相转嫁经营风险。? Article 31 An enterprise shall, when undertaking any agency business, strictly perform the contract, set up separate accounts to manage the agency and self-operated business, and may not misappropriate it's the clients' capital or deliver business risks to each other.第三十一条 无形资产是指企业长期使用而没有实物形态的资产，包括专利权、非专利技术、商标权、著作权、土地使用权、商誉等。 Article 31 Intangible assets refer to assets that are used by an enterprise for a long term without material state, including patents, non-patented technology, trademark, copyrights, right to use land sites, and goodwill, etc.第三十一条 本法第十八条至第二十一条的规定，适用于会计师事务所。 Article 31 The provisions of Articles 18 to 21 of this Law shall be applicable to public accounting firms.第三十一条交易费用，是指可直接归属于购买、发行或处置金融工具新增的外部费用。? Article 31The ""transaction expenses"" refers to the newly added external expenses attributable to the purchase, distribution or disposal of a financial instrument.第三十一条附注是对在资产负债表、利润表、现金流量表和所有者权益变动表等报表中列示项目的文字描述或明细资料，以及对未能在这些报表中列示项目的说明等。? Article 31The notes are word descriptions or detailed information on the items presented in the balance sheets, profits statements, cash flow statements and statements of changes in the owner' s equities, and the explanations on the items that are not presented in these statements.第三十一条在下列情况下，企业不应当再按照本准则第二十七条至第三十条的规定处理：? Article 31Under the following circumstances, an enterprise may not make any treatment in accordance with the provisions from Article 27 to 30 of these Standards:第三十一条售后租回交易认定为融资租赁的，售价与资产账面价值之间的差额应当予以递延，并按照该项租赁资产的折旧进度进行分摊，作为折旧费用的调整。? Article 31Where a sale and leaseback transaction is determined as a financing lease, any balance between the sales proceeds and the carrying amount of the asset shall be deferred and amortized as an adjustment to depreciation in light of the depreciation pattern of the leased asset.第三十一条商誉的全部或者部分账面价值分摊到多个资产组、且分摊到每个资产组的商誉的账面价值占商誉账面价值总额的比例不重大的，企业应当在附注中说明这一情况以及分摊到上述资产组的商誉合计金额。? Article 31Where the total or partial carrying value of the business reputation is apportioned to several asset groups, and the proportion apportioned to each asset group to the total carrying value of the business reputation is not large, the enterprise shall describe it and offer the aggregate amount of the business reputation apportioned to the above-mentioned asset groups in its annotation.第三十二条 企业应当建立各项资产损失或者减值准备管理制度。? Article 32 An enterprise shall set up a reserve management system for asset loss or depreciation.第三十二条 递延资产是指不能全部计入当年损益，应当在以后年度内分期摊销的各项费用，包括开办费、租入固定资产的改良支出等。 Article 32 Deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years, including starting expenses, expenditures incurred in major repair and improvement of the rented fixed assets, etc.第三十二条 会计师事务所不得有本法第二十二条第(一)项至第(四) 项、第(六)项、第(七)项所列的行为。 Article 32 Public accounting firms shall not commit any of the acts listed in Items 1 to 4, Item 6 and Item 7 of Article 22 of this Law.第三十二条对境外经营净投资的套期，应当按照类似于现金流量套期会计的规定处理：? Article 32A hedging of net investment in an overseas operation shall be dealt with according to the similar to the provisions of cash flow hedging accounting:第三十二条企业应当按照公允价值对金融资产进行后续计量，且不扣除将来处置该金融资产时可能发生的交易费用。但是，下列情况除外：? Article 32An enterprise shall make subsequent measurement on its financial assets according to their fair values, and may not deduct the transaction expenses that may occur when it disposes of the said financial asset in the future. However, those under the following circumstances shall be excluded:第三十二条附注应当披露财务报表的编制基础，相关信息应当与资产负债表、利润表、现金流量表和所有者权益变动表等报表中列示的项目相互参照。? Article 32The notes shall disclose the basis for the preparation of financial statements. The relevant information in the notes shall be cross-referenced with the items presented in the balance sheets, profits statements, cash flow statements and statements of changes in the owner' s equities.第三十二条售后租回交易认定为经营租赁的，售价与资产账面价值之间的差额应当予以递延，并在租赁期内按照与确认租金费用相一致的方法进行分摊，作为租金费用的调整。? Article 32Where a sale and leaseback transaction is determined as an operating lease, any balance between the sales proceeds and the carrying amount of the asset shall be deferred and amortized as an adjustment to the lease payments in light of the proportion of the lease payments during the lease term.
