中国财务会计法律法规中英数据库
第三条下列各项适用其他相关会计准则：? Article 3The following items shall be subject to other accounting standard:第三条下列各项适用其他相关会计准则：? Article 3The following items shall be subject to other relevant accounting standards:第三条下列各项适用其他相关会计准则：? Article 3The following items shall be subject to other relevant accounting standards:第三条下列各项适用其他相关会计准则：? Article 3The following items shall be subjected to other relevant accounting standards:第三条套期分为公允价值套期、现金流量套期和境外经营净投资套期。? Article 3The hedging are classified into fair value hedging, cash flow hedging, and net investment hedging in an overseas operation.第三条企业合并形成的长期股权投资，应当按照下列规定确定其初始投资成本：? Article 3The initial cost of the long-term equity investment formed in the merger of an enterprise shall be ascertained in accordance with the following provisions:第三条债务重组的方式主要包括：? Article 3The manners of debt restructuring mainly include:第三条现金流量表的编制和列报，以及其他会计准则的特殊列报要求，适用《企业会计准则第31号--现金流量表》和其他相关会计准则。? Article 3The preparation and presentation of a cash flow statement, and the special presentation requirements of other accounting standards shall be subject to the Accounting Standards for Enterprises No. 31 - Cash Flow Statement and other relevant accounting standards.第三条本准则适用于保险人签发、持有的再保险合同。? Article 3The present Standards shall apply to the reinsurance contracts issued and held by insurers.第三条本准则不涉及政府补助的确认和计量，但因政府补助产生暂时性差异的所得税影响，应当按照本准则进行确认和计量。? Article 3The present Standards shall not cover the recognition and measurement of government subsidies. But the temporary difference of income tax arising from government subsidies shall be recognized and measured according to the present Standard.第三条衍生工具，是指本准则涉及的、具有下列特征的金融工具或其他合同：? Article 3The term ""derivative instruments"" refers to the financial instruments or other contracts which are involved in the present Standards and are characterized by the following:第三条固定资产，是指同时具有下列特征的有形资产：? Article 3The term ""fixed assets"" refers to the tangible assets that simultaneously possess the features as follows:第三条无形资产，是指企业拥有或者控制的没有实物形态的可辨认非货币性资产。? Article 3The term ""intangible asset"" refers to the identifiable non-monetary assets possessed or controlled by enterprises which have no physical shape.第三条本准则规范下列投资性房地产：? Article 3These standards shall apply to the following investment real estates:第三条非货币性资产交换同时满足下列条件的，应当以公允价值和应支付的相关税费作为换入资产的成本，公允价值与换出资产账面价值的差额计入当期损益：? Article 3Where a non-monetary assets transaction satisfies the following conditions at the same time, the fair value of the assets and relevant payable taxes shall be regarded as the transaction cost, and the difference between the fair value and the carrying value of the asset surrendered shall be recorded into the profit or loss of the current period:第三条资产负债表日后事项表明持续经营假设不再适用的，企业不应当在持续经营基础上编制财务报表。? Article 3Where any event after the balance sheet date indicates the going concern assumption is no longer appropriate, the enterprise should not make the financial statements on the basis of going concern.第三条企业应当对相同或者相似的交易或者事项采用相同的会计政策进行处理。但是，其他会计准则另有规定的除外。? Article 3With regard to identical or similar transactions or events, an enterprise shall adopt the same accounting policies, unless it is otherwise prescribed by other accounting standards.第四条 会计核算应当以企业发生的各项经济业务为对象，记录和反映企业本身的各项生产经营活动。 Article 4 An enterprise shall accurately account for all its business transactions actually taken place, and record in reliable reports all the business activities of the enterprises itself.第四条 现金流量表应当分别经营活动、投资活动和筹资活动列报现金流量。? Article 4 Cash flows statements shall be reported for operating activities, investing activities and financing activities, respectively.第四条 在首次执行日，企业应当对所有资产、负债和所有者权益按照企业会计准则的规定进行重新分类、确认和计量，并编制期初资产负债表。? Article 4 On the date of initial implementation, according to the Accounting Standards for Enterprises, an enterprise shall make classification, recognition and measurement on all assets, liabilities and the owner's equities again, as well as shall make a balance sheet for the initial period.第四条 下列各方构成企业的关联方：? Article 4 The following parties constitute the affiliated parties of an enterprise:第四条 下列各方构成企业的关联方：? Article 4 The following parties constitute the affiliated parties of an enterprise:第四条 注册会计师协会是由注册会计师组成的社会团体。 Article 4 The institute of certified public accountants is a public organization composed of certified public accountants.第四条 财政部负责制定企业财务规章制度。? Article 4 The Ministry of Finance shall be responsible for instituting the rules and regulations on enterprise finance.第四条 单位领导人领导会计机构、会计人员和其他人员执行本法，保证会计资料合法、真实、准确、完整，保障会计人员的职权不受侵犯。任何人不得对会计人员打击报复。 Article 4. ? The leader of a unit shall supervise the accountant departments, accountants and other personnel in implementing this law; make sure that accounting data are lawful, truthful, accurate and complete; and ensure that the functions and powers of accountants are not infringed upon. No one is allowed to retaliate against an accountant.
