中国财务会计法律法规中英数据库
第三十三条 注册会计师应当加入注册会计师协会。 Article 33 A certified public accountant shall join an institute of certified public accountants.第三十三条 企业发生的资产损失，应当及时予以核实、查清责任，追偿损失，按照规定程序处理。? Article 33 An enterprise shall, as for the asset losses it has suffered, verify the losses timely, investigate and clarify the responsibility, recover the losses and handle them according to the prescribed procedures.第三十三条 其他资产是指除以上各项目以外的资产。 Article 33 Other assets refer to the assets except all items mentioned above.第三十三条承租人应当在资产负债表中，将与融资租赁相关的长期应付款减去未确认融资费用的差额，分别长期负债和一年内到期的长期负债列示。? Article 33A lessee shall, in its balance sheet, present the balances between the long-term accounts payable minus the unrecognized financing charges related to the financing leases, long-term liabilities and long-term liabilities due within 1 year respectively.第三十三条企业应当采用实际利率法，按摊余成本对金融负债进行后续计量。但是，下列情况除外：? Article 33An enterprise shall make subsequent measurement on its financial liabilities on the basis of the post-amortization costs by adopting the actual interest rate method, with the exception of those under the following circumstances:第三十三条附注一般应当按照下列顺序披露：? Article 33Generally, the notes shall disclose the following items according to the following order:第三十四条 企业以出售、抵押、置换、报废等方式处理资产时，应当按照国家有关规定和企业内部财务管理制度规定的权限和程序进行。其中，处理主要固定资产涉及企业经营业务调整或者资产重组的，应当根据投资者审议通过的业务调整或者资产重组方案实施。? Article 34 An enterprise shall, when sells, pledges, replaces, discards or disposes its assets in any other way, comply with the related provisions of the state and carry out in light of the power limits and procedures as prescribed in the internal financial management rules of the enterprise. Where the disposal of its major fixed assets refers to the adjustment of enterprise business or assets restructuring, it shall be carried out according to the scheme for business adjustment or assets restructuring as discussed and approved by the investors.第三十四条 负债是企业所承担的能以货币计量、需以资产或劳务偿付的债务。 Article 34 Liabilities are debts borne by an enterprise, measurable by money value, which is to be paid to a creditor in assets, or services.第三十四条 中国注册会计师协会的章程由全国会员代表大会制定，并报国务院财政部门备案； Article 34 The Articles of Association of the Chinese Institute of Certified Public Accountants shall be formulated by the national congress of the members of the Institute and filed with the financial department of the State Council for the record.第三十四条承租人应当在附注中披露与融资租赁有关的下列信息：? Article 34A lessee shall, in its notes, disclose the following information related to the financing leases:第三十四条企业应当在附注中披露在资产负债表日后、财务报告批准报出日前提议或宣布发放的股利总额和每股股利金额（或向投资者分配的利润总额）。? Article 34An enterprise shall, during the period after the balance sheet date but before the financial statements are authorized for issue, disclose the total amount of dividends and the related amount per share it proposes or declares to distribute (or the total amount of profits to be distributed to investors).第三十四条企业因持有意图或能力发生改变，使某项投资不再适合划分为持有至到期投资的，应当将其重分类为可供出售金融资产，并以公允价值进行后续计量。? Article 34Where an enterprise has the intention of holding or the ability to make changes so that an investment is no longer suitable to be classified as a held-to-maturity investment, the investment shall be re-classified as a sellable financial asset, and a subsequent measurement shall be made at it fair value.第三十五条 企业发生关联交易的，应当遵守国家有关规定，按照独立企业之间的交易计价结算。投资者或者经营者不得利用关联交易非法转移企业经济利益或者操纵关联企业的利润。? Article 35 In case an enterprise conducts any affiliated transaction, such transaction shall be priced and settled as a transaction between independent enterprises under the related provisions of the state. No investor or operator may take advantage of the affiliated transaction to transfer the economic interests of the enterprise illegally or to manipulate the profits of the affiliated enterprise.第三十五条 负债分为流动负债和长期负债。 Article 35 Liabilities are generally classified into current liabilities and long-term liabilities.第三十五条 中国注册会计师协会依法拟订注册会计师执业准则、规则，报国务院财政部门批准后施行。 Article 35 The Chinese Institute of Certified Public Accountants shall draw up professional standards and rules for certified public accountants according to law and implement them after obtaining approval from the financial department of the State Council.第三十五条出租人应当在资产负债表中，将应收融资租赁款减去未实现融资收益的差额，作为长期债权列示。? Article 35A lessor shall, in its balance sheet, present the balances between the financing lease accounts receivable minus the unrealized finance incomes as long-term liabilities.第三十五条下列各项未在与财务报表一起公布的其他信息中披露的，企业应当在附注中披露：? Article 35In case an enterprise fails to disclose the following items along with other information publicized in the financial statements, it shall disclose them in its notes:第三十五条持有至到期投资部分出售或重分类的金额较大，且不属于第十六条所指的例外情况，使该投资的剩余部分不再适合划分为持有至到期投资的，企业应当将该投资的剩余部分重分类为可供出售金融资产，并以公允价值进行后续计量。? Article 35Where part of the held-to-maturity investment is sold or the re-classified amount thereof is considerably large, and if it does not fall within any of the exceptions as described in Article 16, so that the remainder of the said investment is no longer suitable to be classified as a held-to-maturity investment, the enterprise shall re-classify the remainder of the said investment as a sellable financial asset, and shall make subsequent measurement on it according to its fair value.第三十六条 企业应当建立成本控制系统，强化成本预算约束，推行质量成本控制办法，实行成本定额管理、全员管理和全过程控制。? Article 36 An enterprise shall set up a cost control system, enhance the restriction of cost budget, advance the measures for quality cost control, and carry out cost quota management, popular management and the control over the whole process.第三十六条 流动负债是指将在一年或者超过一年的一个营业周期内偿还的债务，包括短期借款、应付票据、应付帐款、预收货款、应付工资、应交税金、应付利润、其他应付款、预提费用等。 Article 36 Current liabilities refer to the debts which will be paid off within one year or an operating cycle longer than a year, including short-term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits payable, other payables, provision for expenses, etc.第三十六条 注册会计师协会应当支持注册会计师依法执行业务，维护其合法权益，向有关方面反映其意见和建议。 Article 36 The institutes of certified public accountants shall support the certified public accountants in conducting their services according to law, safeguard their legitimate rights and interests and convey their opinions and suggestions to the relevant authorities.第三十六条出租人应当在附注中披露与融资租赁有关的下列信息：? Article 36A lessor shall, in its notes disclose the following information related to the financing leases:第三十六条对按照本准则规定应当以公允价值计量，但以前公允价值不能可靠计量的金融资产或金融负债，企业应当在其公允价值能够可靠计量时改按公允价值计量，相关账面价值与公允价值之间的差额按照本准则第三十八条的规定处理。? Article 36As for the financial assets and financial liabilities, which, according to the present Accounting Standards, shall be measured at their fair values, but of which the prior fair values cannot be measured reliably, the enterprise shall measure them at their fair values when their fair values can be reliably measured, and the gap between the relevant carrying amount and the fair value shall be dealt with according to Article 38 of the present Accounting Standards herein.第三十七条 企业实行费用归口、分级管理和预算控制，应当建立必要的费用开支范围、标准和报销审批制度。? Article 37 An enterprise shall carry out centralized, level-by-level management of the expenditure, and budget control therefore, and shall set up the scope, standards for necessary fees and expenses and the examination system for the reimbursement of such expenditure.第三十七条 长期负债是指偿还期在一年或者超过一年的一个营业周期以上的债务，包括长期借款、应付债券，长期应付款项等。 Article 37 Long-term liabilities refer to the debts which will be redeemed after one year or an operating cycle longer than a year, including long-term loans payable, bonds payable, long-term accounts payable, etc.
