中国财务会计法律法规中英数据库
第三十七条 注册会计师协会应当对注册会计师的任职资格和执业情况进行年度检查。 Article 37 The institutes of certified public accountants shall carry out annual inspection of the qualifications and professional services of certified public accountants.第三十七条承租人对于重大的经营租赁，应当在附注中披露下列信息：? Article 37As for an important operating lease, the lessee shall, in its notes, disclose the following information:第三十七条因持有意图或能力发生改变，或公允价值不再能够可靠计量，或持有期限已超过本准则第十六条所指“两个完整的会计年度”，使金融资产或金融负债不再适合按照公允价值计量时，企业可以将该金融资产或金融负债改按成本或摊余成本计量，该成本或摊余成本为重分类日该金融资产或金融负债的公允价值或账面价值。? Article 37Where the intention of holding or the ability to hold changes, or the fair value can not be reliably measured any more, or the term of holding has exceeded ""two complete accounting years"" as described in Article 16 of the present Accounting Standards herein, which makes it no longer suitable to measure the financial asset or financial liability at its fair value, the enterprise concerned may measure the said financial asset or financial liability on the basis of its cost or post-amortization cost. And such cost or post-amortization cost at the re-classification day shall be the fair value or carrying amount of the financial asset or financial liability.第三十八条 所有者权益是企业投资人对企业净资产的所有权，包括企业投资人对企业的投入资本以及形成的资本公积金、盈余公积金和未分配利润等。 Article 38 Owners' equity refers to the ownership of the investors with respect to the net assets of an enterprise, including capital invested in by investors, capital reserve, surplus reserve, and undistributed profit, etc.第三十八条 企业技术研发和科技成果转化项目所需经费，可以通过建立研发准备金筹措，据实列入相关资产成本或者当期费用。? Article 38 The expenses that are necessary for the technological research and development and the projects of transforming scientific and technological achievements of an enterprise may be raised by means of setting up a research and development reserve, and for witch the related asset costs or the current period charges shall be listed in accordance with the facts.第三十八条 注册会计师协会依法取得社会团体法人资格。 Article 38 The institutes of certified public accountants shall acquire the status of body corporate according to law.第三十八条出租人对经营租赁，应当披露各类租出资产的账面价值。? Article 38A lessor shall disclose the carrying amount of each class of leased assets in the operating leases.第三十八条金融资产或金融负债公允价值变动形成的利得或损失，除与套期保值有关外，应当按照下列规定处理：? Article 38The profits and losses arising from the change in the fair value of a financial asset or financial liability shall be dealt with according to the following provisions, unless it is related to hedging:第三十九条 企业依法实施安全生产、清洁生产、污染治理、地质灾害防治、生态恢复和环境保护等所需经费，按照国家有关标准列入相关资产成本或者当期费用。? Article 39 As for the expenses that are necessary for an enterprise to carry out safe and clean production, pollution treatment, prevention and control of geologic hazard, ecology recovery, or environmental protection and so on, they shall be listed into the related asset costs or current period charges according to the related standards of the state.第三十九条 会计师事务所违反本法第二十条、第二十一条规定的，由省级以上人民政府财政部门给予警告，没收违法所得，可以并处违法所得1倍以上5倍以下的罚款； Article 39 If a public accounting firm violates the provisions of Article 20 or Article 21 of this Law, the financial department of the people's government at or above the provincial level shall give a warning to the firm, confiscate its illegal income and may concurrently impose a fine of not less than one time, but not more than five times the value of the illegal income.第三十九条 投入资本是投资者实际投入企业经营活动的各种财产物资。 Article 39 Invested capital is the capital fund actually invested in the enterprise by its investors, whether it be in form of cash, physical goods or other assets for the operation of the enterprise.第三十九条承租人和出租人应当披露各售后租回交易以及售后租回合同中的重要条款。? Article 39A lessee and a lessor shall disclose each sale and leaseback transaction as well as the significant items in the contract on the sale and leaseback transaction.第三十九条以摊余成本计量的金融资产或金融负债，在终止确认、发生减值或摊销时产生的利得或损失，应当计入当期损益。? Article 39For the financial assets and financial liabilities measured at the post-amortization costs, the profits and losses that arise when such financial assets or financial liabilities are terminated from recognition, or are impaired or amortized, shall be recorded into the profits and losses of the current period.第三条中期财务报告至少应当包括资产负债表、利润表、现金流量表和附注。? Article 3An interim financial report shall at least include a balance sheet, an profit statement, a cash flow statement and explanatory notes.第三条 生物资产分为消耗性生物资产、生产性生物资产和公益性生物资产。? Article 3Biological assets have a classification of consumptive biological assets, productive biological assets, and public welfare biological assets.第三条建造合同分为固定造价合同和成本加成合同。? Article 3Construction contracts consist of fixed price contracts and cost plus contracts.第三条油气开采活动以外的油气储存、集输、加工和销售等业务的会计处理，适用其他相关会计准则。? Article 3Except for the exploitation activity of oil and gas, the accounting treatments for the storage, centralized transport, processing, distribution of oil and gas shall be governed by other relevant accounting standards.第三条政府补助分为与资产相关的政府补助和与收益相关的政府补助。? Article 3Government subsidies consist of the government subsidies pertinent to assets and government subsidies pertinent to income.第三条企业对金融资产转入方具有控制权的，除在该企业财务报表基础上运用本准则外，还应当按照《企业会计准则第33号--合并财务报表》的规定，将转入方纳入合并财务报表范围。? Article 3If the enterprise has the control right over the transferee of the financial asset, it shall not only apply these Standards to its financial statements, but also include the transferee into its scope of consolidated financial statements according to the Accounting Standards for Enterprises No. 33 -Consolidated Financial Statements.第三条职工薪酬、建造合同、所得税、企业合并、租赁、原保险合同和再保险合同等形成的或有事项，适用其他相关会计准则。? Article 3Other accounting standards shall apply to the Contingencies formed by events such as employee wages and salaries, construction contracts, income taxes, business combination, leases, original insurance contracts, and re-insurance contracts.第三条长期股权投资、建造合同、租赁、原保险合同、再保险合同等形成的收入，适用其他相关会计准则。? Article 3Other relevant accounting standards shall apply to the revenue formed by long-term equity investments, construction contracts, leases, original insurance contracts, re-insurance contracts, etc..第三条涉及业务的合并比照本准则规定处理。? Article 3The business combinations regarding business operation shall be subject to the present Standard.第三条企业年金基金应当作为独立的会计主体进行确认、计量和列报。? Article 3The enterprise annuity funds shall be confirmed, measured and presented as independent accounting subjects.第三条与融资租赁有关的融资费用，适用《企业会计准则第21号――租赁》。? Article 3The financing costs related to the financing leases shall be subject to the Accounting Standards for Enterprises No. 21 - Leases.第三条下列各项适用其他相关会计准则：? Article 3The following items shall be governed by other accounting standards:
