中国财务会计法律法规中英数据库
第五十条 本期支付应由本期和以后各期负担的费用，应当按一定标准分配计入本期和以后各期。本期尚未支付但应由本期负担的费用，应当预提计入本期。 Article 50 The expenses paid in current period but attributable to the current and future periods shall be distributed and accounted into current and future periods. The expenses attributable to the current period but not yet paid in current period shall be recognized as accrued expenses of the current period.第五十条公允价值，是指在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额。? Article 50The ""fair value"" refers to the amount, at which both parties to a transaction who are familiar with the condition exchange their assets or clear off their debts under fair conditions.第五十一条 成本计算一般应当按月进行。 Article 51 Enterprises shall generally calculate products cost each month.第五十一条 企业弥补以前年度亏损和提取盈余公积后，当年没有可供分配的利润时，不得向投资者分配利润，但法律、行政法规另有规定的除外。? Article 51 In case an enterprise has no distributable profit after fetching up the losses it suffered in the previous year and withdrawing the surplus reserves, it may distribute none profit to its investors, except that it is otherwise stipulated in any laws or administrative regulations.第五十一条存在活跃市场的金融资产或金融负债，活跃市场中的报价应当用于确定其公允价值。? Article 51As for the financial assets or financial liabilities for which there is an active market, the quoted prices in the active market shall be used to determine the fair values thereof.第五十二条 企业应当按实际发生额核算费用和成本。 Article 52 Enterprises shall calculate expenses and costs at the actual amounts incurred.第五十二条 企业经营者和其他职工以管理、技术等要素参与企业收益分配的，应当按照国家有关规定在企业章程或者有关合同中对分配办法作出规定，并区别以下情况处理：? Article 52 In case any operator or any other employee of an enterprise takes part in the proceeds distribution of the enterprise with such contribution as management or technology, the distribution measures shall be provisioned in the articles of association or the related contract under the related provisions of the state, and it shall be dealt with differently according to the different circumstances as follows:第五十二条金融工具不存在活跃市场的，企业应当采用估值技术确定其公允价值。? Article 52Where there is no active market for a financial instrument, the enterprise concerned shall adopt value appraisal techniques to determine its fair value.第五十三条 企业应当正确、及时地将已销售商品和提供劳务的成本作为营业成本，连同期间费用，结转当期损益。 Article 53 Enterprises shall convert the cost of commodities sold and service provided into operating cost accurately and timely, then account current profit and loss together with periodic expenses.第五十三条 企业通过改制、产权转让、合并、分立、托管等方式实施重组，对涉及资本权益的事项，应当由投资者或者授权机构进行可行性研究，履行内部财务决策程序，并组织开展以下工作：? Article 53 In case an enterprise is reorganized by means of restructuring, transferring property rights, merger, split-up or custody and so on, with regard to the issues concerning capital equity, the investors or the authorized institution shall carry out a feasibility study, handle the internal financial decision procedures and organize the implementation of the work as follows:第五十三条初始取得或源生的金融资产或承担的金融负债，应当以市场交易价格作为确定其公允价值的基础。? Article 53As for the financial assets initially obtained or produced at source and the financial liabilities assumed, the fair value thereof shall be determined on the basis of the transaction price of the market.第五十四条 企业采取分立方式进行重组，应当明晰分立后的企业产权关系。? Article 54 In case an enterprise reorganizes through division, it shall clearly ascertain the property relationship of the divided enterprises.第五十四条 利润是企业在一定期间的经营成果，包括营业利润、投资净收益和营业外收支净额。 Article 54 Profit is the operating results of an enterprise in an accounting period, including operating profit, net investment profit and net non-operating income.第五十四条企业采用未来现金流量折现法确定金融工具公允价值的，应当使用合同条款和特征在实质上相同的其他金融工具的市场收益率作为折现率。? Article 54Where an enterprise adopts the method of future cash flow capitalization to determine the fair value of a financial instrument, it shall use the market returns ratio of other financial instruments with essentially the same contractual stipulations and features as the rate of capitalization.第五十五条 企业可以采取新设或者吸收方式进行合并重组。企业合并前的各项资产、债务以及经营业务，由合并后的企业承继，并应当明确合并后企业的产权关系以及各投资者的出资比例。? Article 55 An enterprise may carry out combination or reorganization through consolidation or merger. All the assets, liabilities and businesses of the enterprise that exit before the combination shall be inherited by the enterprise formed after the combination. It is necessary to define the property relationship and clarify the investment proportion of each investor of the enterprise formed after the combination.第五十五条 企业发生亏损，应当按规定的程序弥补。 Article 55 Loss incurred by an enterprise shall be made up according to the stipulated procedure.第五十五条在活跃市场中没有报价的权益工具投资，以及与该权益工具挂钩并须通过交付该权益工具结算的衍生工具，满足下列条件之一的，表明其公允价值能够可靠计量：? Article 55As for the equity instrument investments for which there is no quoted price in the active market and the derivative instruments which are connected with the said equity instrument and shall be settled by delivering the said equity instrument, the satisfaction of any of the following circumstances will mean that the fair value thereof can be reliably measured:第五十六条 企业实行托管经营，应当由投资者决定，并签订托管协议，明确托管经营的资产负债状况、托管经营目标、托管资产处置权限以及收益分配办法等，并落实财务监管措施。? Article 56 In case an enterprise is operated through custody, it shall be determined by the investors and an agreement concerning custody shall be concluded to clarify the asset-liability status involved in the custody, the objectives of custody, power limits in handling the custodian assets and measures for income distribution and so on, and shall determine and fulfill the measures for financial supervision.第五十六条 利润的构成和利润分配的各个项目，应当在会计报表中分项列示。 Article 56 Items that constitute the profits and the distribution of profits shall be itemized and shown separately in the financial statements.第五十六条金融资产，是指企业的下列资产：? Article 56The ""financial assets"" refers to the following assets of an enterprise:第五十七条 财务报告是反映企业财务状况和经营成果的书面文件，包括资产负债表、损益表、财务状况变动表（或者现金流量表）、附表及会计报表附注和财务状况说明书。 Article 57 Financial reports are the written documents summarizing and reflecting the financial position and operating results of an enterprise, including a balance sheet, an income statement, a statement of changes in financial position (or a cash flow statement) together with supporting schedules, notes to the financial statements, and explanatory statements on financial condition.第五十七条 企业进行重组时，对已占用的国有划拨土地应当按照有关规定进行评估，履行相关手续，并区别以下情况处理：? Article 57 In the reorganization process, an enterprise shall evaluate the allocated state-owned land it has already occupied under the related provisions, perform the related formalities and deal with it according to the different circumstances as follows:第五十七条金融负债，是指企业的下列负债：? Article 57The ""financial liabilities"" refers to the following liabilities of an enterprise:第五十八条 资产负债表是反映企业在某一特定日期财务状况的报表。 Article 58 A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.第五十八条 企业重组过程中，对拖欠职工的工资和医疗、伤残补助、抚恤费用以及欠缴的基本社会保险费、住房公积金，应当以企业现有资产优先清偿。? Article 58 In the reorganization process of an enterprise, the wages and subsidies for medial treatment and disability, comfort and compensatory expenses, basic social insurance premiums, public accumulation funds for housing defaulted by the enterprise shall be paid off with the existing assets of the enterprise in priority.
