中国财务会计法律法规中英数据库
第四十条 资本公积金包括股本溢价、法定财产重估增值、接受损赠的资产价值等。 Article 40 Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.第四十条 对未经批准承办本法第十四条规定的注册会计师业务的单位，由省级以上人民政府财政部门责令其停止违法活动，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 40 If a unit undertakes the services defined for certified public accountants under Article 14 of this Law without prior approval, the financial department of the people's government at or above the provincial level shall order the unit to stop its illegal activities, 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.第四十条 企业发生销售折扣、折让以及支付必要的佣金、回扣、手续费、劳务费、提成、返利、进场费、业务奖励等支出的，应当签订相关合同，履行内部审批手续。? Article 40 In case an enterprise has incurred such expenses as sales discounts, allowances and the payment for necessary commissions, brokerages, handling charges, service charges, deductions, profit refunds, slotting allowances, business rewards and so on, it shall conclude a related contract and perform the formalities of internal examination and approval.第四十条企业应当在资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查，有客观证据表明该金融资产发生减值的，应当计提减值准备。? Article 40An enterprise shall carry out an inspection, on the balance sheet day, on the carrying amount of the financial assets other than those measured at their fair values and of which the variation is recorded into the profits and losses of the current period. Where there is any objective evidence proving that such financial asset has been impaired, an impairment provision shall be made.第四十一条 企业可以根据法律、法规和国家有关规定，对经营者和核心技术人员实行与其他职工不同的薪酬办法，属于本级人民政府及其部门、机构出资的企业，应当将薪酬办法报主管财政机关备案。? Article 41 An enterprise may carry out different compensation measures for the operators and core technical personnel from those for the other employees under the related laws, regulations and provisions of the state, and if it is an enterprise invested by the people's government of the same level or its any departments or organs, the compensation measures shall be reported to the competent authority of finance for record.第四十一条 当事人对行政处罚决定不服的，可以在接到处罚通知之日起15日内向作出处罚决定的机关的上一级机关申请复议；当事人也可以在接到处罚决定通知之日起15日内直接向人民法院起诉。 Article 41 If the party concerned disagrees with the decision on administrative sanctions, it may, within 15 days from the date of receiving the notification of the decision on sanctions, apply for reconsideration to the organ at the next higher level than the organ that made the decision on sanction. The party concerned may also, within 15 days from the date of receiving the notification of the decision on sanction, directly being a suit before a people's court.第四十一条 盈余公积金是指按照国家有关规定从利润中提取的公积金。 Article 41 Surplus reserve refers to the reserve fund set up from profit according to relevant State regulations.第四十一条表明金融资产发生减值的客观证据，是指金融资产初始确认后实际发生的、对该金融资产的预计未来现金流量有影响，且企业能够对该影响进行可靠计量的事项。? Article 41The expression ""objective evidence proving that the financial asset has been impaired"" refers to the actually incurred events which, after the financial asset is initially recognized, have an impact on the predicted future cash flow of the said financial asset that can be reliably measured by the enterprise.第四十二条 企业应当按照劳动合同及国家有关规定支付职工报酬，并为从事高危作业的职工缴纳团体人身意外伤害保险费，所需费用直接作为成本（费用）列支。? Article 42 An enterprise shall pay remunerations to its employees under the labor contract and the related provisions of the state and pay group personal accident insurance premiums for the employees undertaking high-risks, for which the necessary expenses shall be directly listed and paid as cost (expense).第四十二条 会计师事务所违反本法规定，给委托人、其他利害关系人造成损失的，应当依法承担赔偿责任。 Article 42 If a public accounting firm has in violation of the provisions of this Law caused losses to its client or other interested parties, it shall bear the liability for compensation according to law.第四十二条 未分配利润是企业留于以后年度分配的利润或待分配利润。 Article 42 Undistributed profit refers to the profit reserved for future distribution or to be distributed.第四十二条以摊余成本计量的金融资产发生减值时，应当将该金融资产的账面价值减记至预计未来现金流量（不包括尚未发生的未来信用损失）现值，减记的金额确认为资产减值损失，计入当期损益。? Article 42Where a financial asset measured on the basis of post-amortization costs is impaired, the carrying amount of the said financial asset shall be written down to the current value of the predicted future cash flow (excluding the loss of future credits not yet occurred), and the amount as written down shall be recognized as loss of the impairment of the asset and shall be recorded into the profits and losses of the current period.第四十三条 在审计事务所工作的注册审计师，经认定为具有注册会计师资格的，可以执行本法规定的业务，其资格认定和对其监督、指导、管理的办法由国务院另行规定。 Article 43 A certified public auditor working in an audit firm, who has been recognized as qualified for a certified public accountant, may carry out the services provided by this Law. Measures for recognition of qualifications, and for supervision, guidance and administration of such auditors shall be formulated separately by the State Council.第四十三条 企业应当依法为职工支付基本医疗、基本养老、失业、工伤等社会保险费，所需费用直接作为成本（费用）列支。? Article 43 An enterprise shall pay basic medical, basic pension, unemployment, working injury and other social insurance premiums for its employees, for which the necessary expenses shall be listed and paid as cost (expense) directly.第四十三条 投入资本、资本公积金、盈余公积金和未分配利润的各个项目，应当在会计报表中分项列示。 Article 43 Invested capital, capital reserve, surplus reserve and undistributed profit shall be itemized and shown in financial statements.第四十三条对单项金额重大的金融资产应当单独进行减值测试，如有客观证据表明其已发生减值，应当确认减值损失，计入当期损益。? Article 43An impairment test shall be made on the financial assets with significant single amounts. If any objective evidence shows that it has been impaired, the impairment-related losses shall be recognized and shall be recorded into the profits and losses of the current period.第四十四条 外国人申请参加中国注册会计师全国统一考试和注册，按照互惠原则办理。 Article 44 As to foreigners who apply for participation in the unified national examination for Chinese certified public accountants and for registration as certified public accountants, the matter shall be dealt with on a reciprocal basis.第四十四条 收入是企业在销售商品或者提供劳务等经营业务中实现的营业收入。包括基本业务收入和其他业务收入。 Article 44 Revenue refers to the financial inflows to an enterprise as a result of the sale of goods and services, and other business activities of the enterprise, including basic operating revenue and other operating revenue.第四十四条 企业为职工缴纳住房公积金以及职工住房货币化分配的财务处理，按照国家有关规定执行。? Article 44 Such financial affairs of an enterprise as the payment of public accumulation fund for housing and the monetized distribution of residential houses to employees shall be carried out under the related provisions of the state.第四十四条对以摊余成本计量的金融资产确认减值损失后，如有客观证据表明该金融资产价值已恢复，且客观上与确认该损失后发生的事项有关（如债务人的信用评级已提高等），原确认的减值损失应当予以转回，计入当期损益。? Article 44Where any financial asset measured on the basis of post-amortization costs is recognized as having suffered from any impairment loss, if there is any objective evidence proving that the value of the said financial asset has been restored, and it is objectively related to the events that occur after such loss is recognized (e.g., the credit rating of the debtor has been elevated, etc.), the impairment-related losses as originally recognized shall be reversed and be recorded into the profits and losses of the current period.第四十五条 企业应当依法缴纳行政事业性收费、政府性基金以及使用或者占用国有资源的费用等。? Article 45 An enterprise shall pay administrative undertaking charges, governmental funds and the expenses for using or occupying state-owned resources under law.第四十五条 企业应当合理确认营业收入的实现，并将已实现的收入按时入帐。 Article 45 Enterprises shall rationally recognize revenue and account for the revenue on time.第四十五条 国务院可以根据本法制定实施条例。 Article 45 The State Council may formulate regulations for implementation in accordance with this Law.第四十五条在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资，或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生减值时，应当将该权益工具投资或衍生金融资产的账面价值，与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额，确认为减值损失，计入当期损益。? Article 45Where an equity instrument investment for which there is no quoted price in the active market and whose fair value cannot be reliably measured, or a derivative financial asset which is connected with the equity instrument and which must be settled by delivering the equity instrument, suffers from any impairment, the gap between the carrying amount of the equity instrument investment or the derivative financial asset and the current value of the future cash flow of similar financial assets capitalized according to the returns ratio of the market at the same time shall be recognized as impairment-related losses and be recorded into the profits and losses of the current period.第四十六条 企业不得承担属于个人的下列支出：? Article 46 An enterprise may not bare the following expenses that belong to individual payment:
