中国财务会计法律法规中英数据库
第六条本准则不涉及按照预定的购买、销售或使用要求所签订，并到期履约买入或卖出非金融项目的合同。但是，能够以现金或其他金融工具净额结算，或通过交换金融工具结算的买入或卖出非金融项目的合同，适用本准则。? Article 6The present Standards does not regulate the contracts, which are concluded for the stipulated purchase, sale or use, and, when the time becomes mature, non-financial items are bought or sold as a performance of the contract. However, the contracts which can be settled with cash or the net amount of other financial instruments or can be bought or sold and settled by exchanging financial instruments shall be subject to the present Standards.第六条企业在确定最佳估计数时，应当综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。? Article 6To determine the best estimate, an enterprise shall take into full consideration of the risks, uncertainty, time value of money, and other factors pertinent to the Contingencies.第六条企业在确立套期关系时，应当将套期工具整体或其一定比例（不含套期工具剩余期限内的某一时段）进行指定，但下列情况除外：? Article 6To establish the hedging relationship, an enterprise shall designate all or certain proportion of the hedging instruments (excluding a certain time period within the residual time limit of the hedging instrument), but with the exception of the following circumstances:第六条将债务转为资本的，债务人应当将债权人放弃债权而享有股份的面值总额确认为股本（或者实收资本），股份的公允价值总额与股本（或者实收资本）之间的差额确认为资本公积。? Article 6When a debt is converted into capital, the debtor shall recognize the total par value of shares, to which the creditor becomes entitled for waiver of the credit, as stock of capital (or paid-in capital) and shall recognize the difference between the total amount of the fair value of the shares and the stock of capital (or paid-in capital) as capital reserve.第六条企业选定境外经营的记账本位币，还应当考虑下列因素：? Article 6When an enterprise chooses the functional currency for its overseas business, it shall taking account of the following factors as well:第六条在确定能否对被投资单位实施控制或施加重大影响时，应当考虑投资企业和其他方持有的被投资单位当期可转换公司债券、当期可执行认股权证等潜在表决权因素。? Article 6When ascertaining whether or not it is able to control or have significant influences on an invested entity, an enterprise shall take into consideration the invested enterprises' current convertible corporate bonds and current executable warrants held by the investing enterprise and other parties, as well as other potential factors concerning the voting rights.第六条符合下列一项或数项标准的，应当认定为融资租赁：? Article 6Where a lease satisfies one or more of the following criteria, it shall be recognized as a finance lease:第六条企业根据法律、行政法规或者国家统一的会计制度等要求变更会计政策的，应当按照国家相关会计规定执行。? Article 6Where an enterprise changes an accounting policy according to the requirement of any law, administrative regulation or the national uniform accounting system, it shall implement it pursuant to the relevant accounting provisions of the state.第六条财务报表项目在报告中期作了调整或者修订的，上年度比较财务报表项目有关金额应当按照本年度中期财务报表的要求重新分类，并在附注中说明重新分类的原因及其内容，无法重新分类的，应当在附注中说明不能重新分类的原因。? Article 6Where any adjustment or revision is made to the items of the financial statements in an interim report, the relevant amounts of the items in the comparative financial statements for the prior year shall be re-classified according to the requirements of the interim financial statements for the current year, and the reasons and contents of the reclassification shall be explained in the notes. If the reclassification is impracticable, the reasons shall be given in the notes.第六条资产存在减值迹象的，应当估计其可收回金额。? Article 6Where any evidence shows that there is possible assets impairment, the recoverable amount of the assets shall be estimated.第六条未同时满足本准则第三条规定条件的非货币性资产交换，应当以换出资产的账面价值和应支付的相关税费作为换入资产的成本，不确认损益。? Article 6Where any non-monetary assets transaction does not meet the conditions as prescribed in Article 3 of these Standards at the same time, the carrying value and relevant payable taxes of the assets surrendered shall be the cost of the assets received and no profit or loss is recognized.第七条 在首次执行日，对于满足预计负债确认条件且该日之前尚未计入资产成本的弃置费用，应当增加该项资产成本，并确认相应的负债；同时，将应补提的折旧（折耗）调整留存收益。? Article 7 On the date of initial implementation, for the discard expenses which meet the conditions for the recognition of expected liabilities but have not been charged to the asset costs prior to this date, the asset costs shall be increased and the related liabilities shall be recognized. Simultaneously, the retained earnings shall be modulated based on the depreciation (depletion) drawn complementarily.第七条 外币现金流量以及境外子公司的现金流量，应当采用现金流量发生日的即期汇率或按照系统合理的方法确定的、与现金流量发生日即期汇率近似的汇率折算。? Article 7 The exchange rate used for the translation of cash flows in a foreign currency and the cash flows of an overseas subsidiary shall be the spot exchange rate on the date of the cash flows or shall be the rate which is determined through a systematic and reasonable method and which is approximate to the spot exchange rate.第七条 会计核算以人民币为记帐本位币。 Article 7 The Renminbi shall be the bookkeeping base currency.第七条 国家实行注册会计师全国统一考试制度。 Article 7 The State shall adopt a unified national examination system for certified public accountants.第七条 关联方交易，是指关联方之间转移资源、劳务或义务的行为，而不论是否收取价款。? Article 7 The term ""affiliated party transaction"" refers to an event whereby a transfer of resources, labor services or obligations takes place between affiliated parties, irrespective of whether money is charged.第七条 关联方交易，是指关联方之间转移资源、劳务或义务的行为，而不论是否收取价款。? Article 7 The term ""affiliated party transaction"" refers to an event whereby a transfer of resources, labor services or obligations takes place between affiliated parties, irrespective of whether money is charged.第七条 各级人民政府及其部门、机构出资的企业，其财务关系隶属同级财政机关。? Article 7 With regard to an enterprise invested by the people's government or any of its departments and organs, its financial relationship shall be affiliated to the financial organ of the same level.第七条 下列事项，应当办理会计手续，进行会计核算： Article 7. ? The following matters should go through accounting procedures and business accounting:第七十条 经营者在经营过程中违反本通则有关规定的，投资者可以依法追究经营者的责任。? Article 70 In case any operator violates any provision of the present General Rules in the operation, the investors may subject the operator to liabilities under law.第七十一条 企业应当建立、健全内部财务监督制度。? Article 71 An enterprise shall set up and perfect an internal financial supervision system.第七十二条 企业和企业负有直接责任的主管人员和其他人员有以下行为之一的，县级以上主管财政机关可以责令限期改正、予以警告，有违法所得的，没收违法所得，并可以处以不超过违法所得3倍、但最高不超过3万元的罚款；没有违法所得的，可以处以1万元以下的罚款。? Article 72 In case any enterprise, any person-in-charge held to be directly responsible or any other person of the enterprise conducts any of the following acts, the competent authority of finance at or above the county level may order it/him to make corrections within a prescribed time limit, give it/him an admonition, confiscate the illegal gains (if any), and may impose a fine of not three times more than the illegal gains and 30,000 Yuan at the maximum; in case no illegal gain exists, a fine of not more than 10,000 Yuan may be imposed thereupon:第七十三条 企业和企业负有直接责任的主管人员和其他人员有以下行为之一的，县级以上主管财政机关可以责令限期改正、予以警告。? Article 73 In case any enterprise, any person-in-charge held to be directly responsible or any other person of the enterprise conducts any of the following acts, the competent authority of finance at or above the county level may order it/him to make corrections within a prescribed time limit and/or give it/him an admonition:第七十四条 企业和企业负有直接责任的主管人员和其他人员不按本通则第六十四条、第六十五条规定编制、报送财务会计报告等材料的，县级以上主管财政机关可以依照《公司法》、《企业财务会计报告条例》的规定予以处罚。? Article 74 In case any enterprise, any person-in-charge held to be directly responsible or any other person of the enterprise fails to compile or report financial report or other materials under the provisions of Articles 64 and 65 of the present General Rules, the competent authority of finance at or above the county level may impose upon it/him a penalty under the Company Law of the People's Republic of China and the Regulation on Enterprise Financial Statements.第七十五条 企业在财务活动中违反财政、税收等法律、行政法规的，依照《财政违法行为处罚处分条例》（国务院令第427号）及有关税收法律、行政法规的规定予以处理、处罚。? Article 75 In case any enterprise violates the related laws and administrative regulations on finance and taxation when conducting financial activities, it shall be punished under the Regulation concerning Penalties and Sanctions Against Illegal Fiscal Acts (Order No.427 of the State Council) and the related laws and administrative regulations on taxation.
