中国财务会计法律法规中英数据库-A-5-SCIdict专业学术词典-北京语际翻译公司

中国财务会计法律法规中英数据库

对严重违法损害国家和社会公众利益的收支，会计机构、会计人员应当向主管单位或者财政、审计、税务机关报告，接到报告的机关应当负责处理。 Accounting agencies or accountants shall report to the competent unit or financial, auditing, taxation authorities about income and outlays that are severely harmful to the state and public interest. Authorities receiving such a report have the responsibility to deal with it.

会计机构、会计人员认为是违法的收支，应当制止和纠正；制止和纠正无效的，应当向单位领导人提出书面意见，要求处理。单位领导人应当自接到书面意见之日起十日内作出书面决定，并对决定承担责任。 Accounting agencies or accountants shall take action to stop or correct illegal income and outlays; where their action is ineffectual, they shall submit a written memorandum asking the unit's leader to handle it. The unit's leader shall, within ten days of receipt of the memorandum, make a decision which shall be put in writing, to which he is held accountable.

会计机构、会计人员对违法的收支，不予制止和纠正，又不向单位领导人提出书面意见的，也应当承担责任。 Accounting agencies or accountants who neither take action to stop or correct illegal income and outlays nor submit a written memorandum to the unit's leader are also held accountable.

企业会计准则 Accounting Criteria for Enterprises

中华人民共和国会计法 Accounting Law of The People's Republic of China

会计期间分为年度、季度和月份。年度、季度和月份的起讫日期采用公历日期。 Accounting periods may be a fiscal year, a quarter, or a month, commencing on the first days thereof according to the Gregorian calendar.

会计报表由单位领导人和会计机构负责人、会计主管人员签名或者盖章。设置总会计师的单位并由总会计师签名或者盖章。 Accounting reports should be signed or sealed by the unit's administrative head, the leading member of the accounting body and the accountant in charge. Units with a general accountant should also have their accounting reports signed or sealed by him or her.

企业会计准则第10号--企业年金基金? Accounting Standard for Business Enterprises No. 10 - Enterprise Annuity Fund

企业会计准则第6号--无形资产? Accounting Standard for Business Enterprises No. 6 - Intangible Assets

企业会计准则第7号--非货币性资产交换? Accounting Standard for Business Enterprises No. 7 - Exchange of Non-monetary Assets

企业会计准则第8号--资产减值? Accounting Standard for Business Enterprises No. 8 - Impairment of Assets

企业会计准则第9号--职工薪酬? Accounting Standard for Business Enterprises No. 9 - Employee Compensation

企业会计准则第11号--股份支付? Accounting Standards for Enterprises No. 11 - Share-based Payments

企业会计准则第12号--债务重组? Accounting Standards for Enterprises No. 12 - Debt Restructuring

企业会计准则第13号--或有事项? Accounting Standards for Enterprises No. 13 - Contingencies

企业会计准则第14号--收入? Accounting Standards for Enterprises No. 14 - Revenues

企业会计准则第15号--建造合同? Accounting Standards for Enterprises No. 15 - Construction Contracts

企业会计准则第16号--政府补助? Accounting Standards for Enterprises No. 16 - Government Subsidies

企业会计准则第17号--借款费用? Accounting Standards for Enterprises No. 17 - Borrowing Costs

企业会计准则第18号--所得税? Accounting Standards for Enterprises No. 18 - Income Taxes

企业会计准则第19号--外币折算? Accounting Standards for Enterprises No. 19 - Foreign Currency Translation

企业会计准则第2号--长期股权投资? Accounting Standards for Enterprises No. 2 - Long-term Equity Investments

企业会计准则第20号--企业合并? Accounting Standards for Enterprises No. 20 - Business Combinations

企业会计准则第21号--租赁? Accounting Standards for Enterprises No. 21 - Leases

企业会计准则第22号--金融工具确认和计量? Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments