SCIDICT学术词典
中国财务会计法律法规中英数据库

中国财务会计法律法规中英数据库

第四十六条 销售退回、销售折让和销售折扣,应作为营业收入的抵减项目记帐。    Article 46 Return of sales, sales allowances and sales discount shall be accounted for as deduction item of operating revenue.
第四十六条 本法自1994年1月1日起施行。1986年7月3日国务院发布的《中华人民共和国会计师条例》同时废止。    Article 46 This Law shall enter into force as of January 1, 1994. The Regulations of the People's Republic of China on Chinese Certified Public Accountants promulgated by the State Council on July 3, 1986
第四十六条可供出售金融资产发生减值时,即使该金融资产没有终止确认,原直接计入所有者权益的因公允价值下降形成的累计损失,应当予以转出,计入当期损益。?    Article 46Where a sellable financial asset is impaired, even if the recognition of the financial asset has not been terminated, the accumulative losses arising from the decrease of the fair value of the owner’s equity which was directly included shall be transferred out and recorded into the profits and losses of the current period.
第四十七条 投资者、经营者及其他职工履行本企业职务或者以企业名义开展业务所得的收入,包括销售收入以及对方给予的销售折扣、折让、佣金、回扣、手续费、劳务费、提成、返利、进场费、业务奖励等收入,全部属于企业。?    Article 47 All the incomes gained by any investor, operator or any other employee of an enterprise from the performance of duties of the enterprise or from conducting business in the name of the enterprise, including sales income and the sales discounts, allowances, commissions, brokerages, handling charges, service charges, deductions, profit refunds, slotting allowances and business rewards and so on that are given by the other party, shall be remained by the enterprise.
第四十七条 费用是企业在生产经营过程中发生的各项耗费。    Article 47 Expenses refer to the outlays incurred by an enterprise in the course of production and operation.
第四十七条对于已确认减值损失的可供出售债务工具,在随后的会计期间公允价值已上升且客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失应当予以转回,计入当期损益。?    Article 47As for the sellable debt instruments whose impairment-related losses have been recognized, if, within the accounting period thereafter, the fair value has risen and are objectively related to the subsequent events that occur after the originally impairment-related losses were recognized, the originally recognized impairment-related losses shall be reversed and be recorded into the profits and losses of the current period.
第四十八条 企业出售股权投资,应当按照规定的程序和方式进行。股权投资出售底价,参照资产评估结果确定,并按照合同约定收取所得价款。在履行交割时,对尚未收款部分的股权投资,应当按照合同的约定结算,取得受让方提供的有效担保。?    Article 48 An enterprise shall sell its equity investment according to the stipulated procedures and methods. The bottom price for the sale of equity investment shall be decided by referring to assets assessment results, and the purchase price shall be collected under the contract. In performing the delivery, the part of the equity investment whose payment has not been obtained yet shall be settled under the contract and the effective guarantee of the assignee shall be gained.
第四十八条 直接为生产商品和提供劳务等发生的直接人工、直接材料、商品进价和其他直接费用,直接计入生产经营成本;    Article 48 Expenses directly incurred by an enterprise in production and provision of service, including direct labour, direct materials, purchase price of commodities and other direct expenses shall be charged directly into the cost of production or operation;
第四十八条可供出售权益工具投资发生的减值损失,不得通过损益转回。?    Article 48The impairment-related losses incurred to a sellable equity instrument investment shall not be reversed through profits and losses.
第四十九条 企业行政管理部门为组织和管理生产经营活动而发生的管理费用和财务费用,为销售和提供劳务而发生进货费用、销售费用,应当作为期间费用,直接计入当期损益。    Article 49 Administrative and financial expenses incurred by enterprise's administrative sectors for organizing and managing production and operation, purchase expenses on commodities purchased, and sales expenses for selling commodities and providing service, shall be directly accounted as periodic expense in the current profit and loss.
第四十九条 企业发生的年度经营亏损,依照税法的规定弥补。税法规定年限内的税前利润不足弥补的,用以后年度的税后利润弥补,或者经投资者审议后用盈余公积弥补。?    Article 49 The annual operating losses that an enterprise suffered shall be fetched up under the provisions of the laws on taxation. In case the pretax profit gained within the prescribed number of years is insufficient to fetch up the loss, such losses shall be fetched up with the after-tax profit gained in the following years or with the surplus reserves after being discussed by the investors.
第四十九条金融资产发生减值后,利息收入应当按照确定减值损失时对未来现金流量进行折现采用的折现率作为利率计算确认。?    Article 49After an impairment of a financial asset, the interest incomes shall be recognized at the interest rate which is used as the capitalization rate in the capitalization of the future cash flow when the impairment-related losses are determined.
第四条承租人和出租人应当在租赁开始日将租赁分为融资租赁和经营租赁。?    Article 4A lessee and a lessor shall classify a lease as a financing lease or an operating lease on the lease beginning date.
第四条满足下列条件之一的非货币性资产交换具有商业实质:?    Article 4A non-monetary assets transaction, meeting any of the following conditions, is commercial in nature:
第四条企业发生的资产负债表日后调整事项,应当调整资产负债表日的财务报表。?    Article 4An enterprise shall adjust its financial statements on the date of the balance sheet date for any adjusting event occurring in an enterprise after the balance sheet date.
第四条企业应当以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则--基本准则》和其他各项会计准则的规定进行确认和计量,在此基础上编制财务报表。?    Article 4An enterprise shall, on the basis of continuous operation, recognize and measure the actually occurred transactions and events according to the Accounting Standards for Enterprises - Basic Standards and the provisions of other accounting standards, and then prepare financial statements.
第四条企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。?    Article 4An enterprise shall, on the day of balance sheet, make a judgment on whether there is any sign of possible assets impairment.
第四条除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,应当按照下列规定确定其初始投资成本:?    Article 4Besides the long-term equity investments formed by the merger of enterprises, the initial cost of a long-term equity investment obtained by other means shall be ascertained in accordance with the provisions as follows:
第四条企业应当在职工为其提供服务的会计期间,将应付的职工薪酬确认为负债,除因解除与职工的劳动关系给予的补偿外,应当根据职工提供服务的受益对象,分别下列情况处理:?    Article 4During the accounting period of an employee' providing services to an enterprise, the enterprise shall recognize the compensation payable as liabilities. Except for the compensations for the cancellation of the labor relationship with the employee, the enterprise shall, in accordance with beneficiaries of the services offered by the employee, treat the following circumstances respectively:
第四条对于满足本准则第三章规定条件的套期,企业可运用套期会计方法进行处理。?    Article 4For a hedging which satisfies the conditions as prescribed in Chapter III of these Standards, the enterprise may deal with it through the hedging accounting method.
第四条企业通常应当按照单项建造合同进行会计处理。但是,在某些情况下,为了反映一项或一组合同的实质,需要将单项合同进行分立或将数项合同进行合并。?    Article 4Generally an enterprise shall have accounting treatment in accordance with each construction contract. However, in some cases, it is necessary to split up a single contract or combine several contracts in order to reflect the essence of a single contract or a group of contracts.
第四条无形资产同时满足下列条件的,才能予以确认:?    Article 4Intangible assets may be confirmed when it meets the conditions simultaneously as follows:
第四条固定资产同时满足下列条件的,才能予以确认:?    Article 4No fixed asset may be recognized unless it simultaneously meets the conditions as follows:
第四条销售商品收入同时满足下列条件的,才能予以确认:?    Article 4No revenue from selling goods may be recognized unless the following conditions are met simultaneously:
第四条下列各项适用其他相关会计准则:?    Article 4Other related accounting standards shall apply to the items as follows:
关于我们 | 联系我们 | 网站地图 | SCIdict学术词典| 词典索引| 学术翻译
专业英语词汇

语际翻译 版权所有
Copyright © 2014   BCL Translations. All Rights Reserved.
ICP备案号:京ICP备09077047号-1