中国财务会计法律法规中英数据库
第七十六条 主管财政机关以及政府其他部门、机构有关工作人员，在企业财务管理中滥用职权、玩忽职守、徇私舞弊或者泄露国家机密、企业商业秘密的，依法进行处理。? Article 76 In case any competent authority of finance or any related functionary of the governmental departments or organs, when conducting the financial management of the enterprise, abuses its powers, neglects its duties, misconducts for personal purpose or reveal any state secret or commercial secret, it/he shall be punished under law.第七十七条 实行企业化管理的事业单位比照适用本通则。? Article 77 The present General Rules shall be applicable to the public institutions that are operated as enterprises.第七十八条 本通则自2007年1月1日起施行。? Article 78 The present General Rules shall enter into force as of January 1, 2007.第七条再保险分出人应当在确认原保险合同保费收入的当期，按照相关再保险合同的约定，计算确定应向再保险接受人摊回的分保费用，计入当期损益。? Article 7A cedant shall, in the current period of recognition of the premium income of the original insurance contract, calculate and determine the reinsurance expenses which shall be recovered from the reinsurance acceptor and record them into the profits and losses of the current period.第七条一组合同无论对应单个客户还是多个客户，同时满足下列条件的，应当合并为单项合同：? Article 7A group of contracts, whether with a single customer or with several customers, shall be treated as a single construction contract when all of the conditions are met as follows:第七条企业应当在附注中披露与职工薪酬有关的下列信息：? Article 7An enterprise shall disclose the following information related to the employee compensation in the annotation:第七条企业在可行权日之后不再对已确认的相关成本或费用和所有者权益总额进行调整。? Article 7An enterprise shall, after the vesting date, make no adjustment to the relevant costs or expenses as well as the total amount of the owner's equities which have been confirmed.第七条金融资产应当在初始确认时划分为下列四类：? Article 7Financial assets shall be classified into the following four categories when they are initially recognized:第七条企业对于矿区权益的减值，应当分别不同情况确认减值损失：? Article 7For the impairment of the rights and interests of a mining area, an enterprise shall recognize the impairment losses in accordance with the following different circumstances, respectively:第七条企业通常可将单项衍生工具指定为对一种风险进行套期，但同时满足下列条件的，可以指定单项衍生工具对一种以上的风险进行套期：? Article 7Generally an enterprise may designate a single derivative instrument as a hedging for one kind of risk, but if the following conditions are met at the same time, it may designate a single derivative instrument as a hedging for one or more kinds of risks:第七条销售商品涉及商业折扣的，应当按照扣除商业折扣后的金额确定销售商品收入金额。? Article 7If any trade discount in selling goods is concerned, the revenue incurred by selling goods shall be ascertained in accordance with the amount after the deduction of the trade discount.第七条确定会计政策变更对列报前期影响数不切实可行的，应当从可追溯调整的最早期间期初开始应用变更后的会计政策。? Article 7If it is impracticable to determine the effect of a change in accounting policy for the prior period presented, the new accounting policy shall be applied from the beginning of the earliest period for which retrospective application is practicable.第七条租赁期，是指租赁合同规定的不可撤销的租赁期间。租赁合同签订后一般不可撤销，但下列情况除外：? Article 7The ""lease term"" shall refer to the period as specified in the lease agreement, during which the lease may not be canceled. Once a lease contract is signed, generally it may not be canceled except for the following circumstances:第七条境外经营，是指企业在境外的子公司、合营企业、联营企业、分支机构。? Article 7The ""overseas business operation"" refers to the enterprise' overseas subsidiary companies, joint ventures, associated enterprises and branches.第七条暂时性差异，是指资产或负债的账面价值与其计税基础之间的差额；? Article 7The ""temporary difference"" shall refer to the difference between the carrying amount of an asset or liability and its tax base.第七条财务报表中的资产项目和负债项目的金额、收入项目和费用项目的金额不得相互抵销，但其他会计准则另有规定的除外。? Article 7The amounts of the items of assets and liabilities, incomes and expenses in financial statements shall not countervail each other, unless it is otherwise provided for in other accounting standards.第七条 外购生物资产的成本，包括购买价款、相关税费、运输费、保险费以及可直接归属于购买该资产的其他支出。? Article 7The cost of a purchased biological asset consists of the purchase price, the relevant taxes, freight, insurance premium and other expenses that may be directly attributable to the purchase of this asset.第七条企业内部研究开发项目的支出，应当区分研究阶段支出与开发阶段支出。? Article 7The expenditures for its internal research and development projects of an enterprise shall be classified into research expenditures and development expenditures.第七条与资产相关的政府补助，应当确认为递延收益，并在相关资产使用寿命内平均分配，计入当期损益。但是，按照名义金额计量的政府补助，直接计入当期损益。? Article 7The government subsidies pertinent to assets shall be recognized as deferred income, equally distributed within the useful lives of the relevant assets, and included in the current profits and losses. But the government subsidies measured at their nominal amounts shall be directly included in the current profits and losses.第七条固定资产应当按照成本进行初始计量。? Article 7The initial measurement of a fixed asset shall be made at its cost.第七条投资性房地产应当按照成本进行初始计量。? Article 7The initial measurement of the investment real estate shall be made at its cost.第七条企业年金基金运营形成的各项负债包括：应付证券清算款、应付受益人待遇、应付受托人管理费、应付托管人管理费、应付投资管理人管理费、应交税金、卖出回购证券款、应付利息、应付佣金和其他应付款等。? Article 7The liabilities formed during the operation of the enterprise annuity fund include the settlement accounts receivable of securities, beneficiaries' treatments payable, the management fees payable to the entrustee, the management fees payable to the custodian, the management fees payable to the investment manager, the taxes payable, the sale accounts of repurchased bonds, the interests payable, the commissions payable, and other accounts payables.第七条企业发生的资产负债表日后非调整事项，通常包括下列事项：? Article 7The non-adjusting events occurring in an enterprise after the balance sheet date generally include:第七条中期财务报告中的附注应当以年初至本中期末为基础编制，披露自上年度资产负债表日之后发生的，有助于理解企业财务状况、经营成果和现金流量变化情况的重要交易或者事项。? Article 7The notes in an interim financial report shall be worked out based on the period from the beginning of the year to the end of the current interim, and shall disclose any significant events or transactions, which occurred after the balance sheet date of the prior year and which may be helpful to the understanding of financial status, operating performance and cash flows changes of the enterprise.第七条采用成本法核算的长期股权投资应当按照初始投资成本计价。? Article 7The price of a long-term equity investment measured by employing the cost method shall be included at its initial investment cost.
