中国财务会计法律法规中英数据库
第四条 下列各项适用其他相关会计准则：? Article 4Other relevant accounting standards shall apply to the items as follows:第四条记账本位币，是指企业经营所处的主要经济环境中的货币。? Article 4The ""functional currency"" refers to the currency of the primary economic environment in which the enterprise is operated.第四条企业采用的会计政策，在每一会计期间和前后各期应当保持一致，不得随意变更。但是，满足下列条件之一的，可以变更会计政策：? Article 4The accounting policies adopted by an enterprise shall be consistent for each accounting period and the prior and subsequent accounting periods, and shall not be changed randomly. However, if one of the following conditions is satisfied, accounting policy may be changed:第四条企业年金基金应当分别资产、负债、收入、费用和净资产进行确认和计量。? Article 4The enterprise annuity fund shall be confirmed and measured respectively on the basis of assets, liabilities, incomes, expenses and net assets.第四条以权益结算的股份支付换取职工提供服务的，应当以授予职工权益工具的公允价值计量。? Article 4The equity-settled share-based payment in return for employee services shall be measured at the fair value of the equity instruments granted to the employees.第四条下列各项不属于投资性房地产：? Article 4The following items are not included within the scope of investment real estates:第四条下列各项适用其他相关会计准则：? Article 4The following items shall be subject to other relevant accounting standards:第四条与或有事项相关的义务同时满足下列条件的，应当确认为预计负债：? Article 4The obligation pertinent to a Contingencies shall be recognized as an estimated debts when the following conditions are satisfied simultaneously:第四条保险人签发的原保险合同，适用《企业会计准则第25号--原保险合同》。? Article 4The original insurance contracts issued by insurers shall be subject to the Accounting Standards for Enterprises No. 25 - Original Insurance Contracts.第四条本准则不涉及下列企业合并：? Article 4The present Standards does not apply to the following business combinations:第四条矿区权益，是指企业取得的在矿区内勘探、开发和生产油气的权利。? Article 4The rights and interests of mining areas refers to the rights obtained by enterprises to explore, develop and produce oil and gas in mining areas.第四条企业金融资产转移，包括下列两种情形：? Article 4The transfer of financial asset by an enterprise includes two circumstances as follows:第四条以现金清偿债务的，债务人应当将重组债务的账面价值与实际支付现金之间的差额，计入当期损益。? Article 4When a debt is liquidated by cash, the debtor shall include the difference between the book value of the debt to be restructured and the actual cash payment into the current profits and losses.第四条企业在取得资产、负债时，应当确定其计税基础。? Article 4Where an enterprise obtains assets or liabilities, it shall determine its tax base.第四条上年度编制合并财务报表的，中期期末应当编制合并财务报表。? Article 4Where consolidated financial statements were worked out for the prior year, consolidated financial statements shall be worked out by the end of the interim period.第四条企业发生的借款费用，可直接归属于符合资本化条件的资产的购建或者生产的，应当予以资本化，计入相关资产成本；? Article 4Where the borrowing costs incurred to an enterprise can be directly attributable to the acquisition and construction or production of assets eligible for capitalization, it shall be capitalized and recorded into the costs of relevant assets.第五条 对于首次执行日的长期股权投资，应当分别下列情况处理：? Article 5 A long-term equity investment on the date of initial implementation shall be respectively conducted according to the circumstances as follows:第五条 会计核算应当以企业持续、正常的生产经营活动为前提。 Article 5 Accounting and financial reports shall be based on the presumption that the enterprise shall carry on its operation in a continuous and regular manner into the foreseeable future.第五条 现金流量应当分别按照现金流入和现金流出总额列报。? Article 5 Cash flows shall be presented respectively according to the total amounts of inflows and outflows of cash.第五条 各级人民政府及其部门、机构，企业法人、其他组织或者自然人等企业投资者（以下通称投资者），企业经理、厂长或者实际负责经营管理的其他领导成员（以下通称经营者），依照法律、法规、本通则和企业章程的规定，履行企业内部财务管理职责。? Article 5 Such enterprise investors as the people's governments of all levels and their departments and organs, enterprise legal persons, other organizations or individuals (hereinafter referred to as investors collectively), enterprise managers, factory managers, or other leaders actually in charge of the operation and management of the enterprises (hereinafter referred to as operators collectively) shall fulfill the duties of enterprise internal financial management under the laws, regulations, the present General Rules and enterprise constitutions.第五条 国务院财政部门和省、自治区、直辖市人民政府财政部门，依法对注册会计师、会计师事务所和注册会计师协会进行监督、指导。 Article 5 The financial department under the State Council and financial departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall supervise and guide the activities of certified public accountants, public accounting firms and institutes of certified public accountants according to law.第五条 仅与企业存在下列关系的各方，不构成企业的关联方：? Article 5 Where one party has the following relationship with one enterprise, it is not an affiliated party thereof.第五条 仅与企业存在下列关系的各方，不构成企业的关联方：? Article 5 Where one party has the following relationship with one enterprise, it is not an affiliated party thereof.第五条 国务院财政部门管理全国的会计工作。 Article 5. ? The financial department of the State Council shall administer the work of national accountancy.第五十条 企业年度净利润，除法律、行政法规另有规定外，按照以下顺序分配：? Article 50 Except that it is otherwise stipulated by any laws or administrative regulations, the annual net profit of an enterprise shall be distributed in the following descending order:
