- 中国财务会计法律法规中英数据库 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
中国财务会计法律法规中英数据库
- 企业会计准则第23号--金融资产转移? Accounting Standards for Enterprises No. 23 - Transfer of Financial Assets
- 企业会计准则第24号--套期保值? Accounting Standards for Enterprises No. 24 - Hedging
- 企业会计准则第26号--再保险合同? Accounting Standards for Enterprises No. 26 - Reinsurance Contracts
- 企业会计准则第27号--石油天然气开采? Accounting Standards for Enterprises No. 27 - Exploitation of Petroleum and Natural Gas
- 企业会计准则第28号--会计政策、会计估计变更和差错更正? Accounting Standards for Enterprises No. 28 - Changes of Accounting Policies and Accounting Estimates and Error Correction
- 企业会计准则第29号--资产负债表日后事项? Accounting Standards for Enterprises No. 29 - - Events after the Balance Sheet Date
- 企业会计准则第3号--投资性房地产? Accounting Standards for Enterprises No. 3 - Investment Real Estates
- 企业会计准则第30号--财务报表列报? Accounting Standards for Enterprises No. 30 - Presentation of Financial Statements
- 企业会计准则第31号--现金流量表? Accounting Standards for Enterprises No. 31 - Cash Flow Statements
- 企业会计准则第32号--中期财务报告? Accounting Standards for Enterprises No. 32 - Interim Financial Report
- 企业会计准则第36号--关联方披露? Accounting Standards for Enterprises No. 36 - Disclosure of Affiliated Parties
- 企业会计准则第36号--关联方披露? Accounting Standards for Enterprises No. 36 - Disclosure of Affiliated Parties
- 企业会计准则第38号--首次执行企业会计准则? Accounting Standards for Enterprises No. 38 - Initial Implementation of Accounting Standards for Enterprises
- 企业会计准则第4号--固定资产? Accounting Standards for Enterprises No. 4 - Fixed Assets
- 企业会计准则第5号——生物资产（2006）? Accounting Standards for Enterprises No. 5 - Biological Assets
- 或有负债在初始确认后，应当按照下列两者孰高进行后续计量：? After a contingent liability is measured initially, it shall be subject to a subsequent measurement according to the higher one of the following amounts:
- 企业在建工程项目交付使用后，应当在一个年度内办理竣工决算。? After a project under construction is delivered for use, an enterprise shall perform the final accounts of the completed project within one year.
- 经投资者审议决定后，资本公积用于转增资本。国家另有规定的，从其规定。? After being deliberated and determined by the investors, the capital reserves may be converted into capital. In case it is provisioned otherwise by the state, the related provisions shall apply.
- 矿区权益取得后发生的探矿权使用费、采矿权使用费和租金等维持矿区权益的支出，应当计入当期损益。? After the obtainment of the rights and interests of a mining area, the use fee of the exploration right, the use fee of mining right, rent and other disbursements for maintaining the rights and interests of the mining area shall be recorded into the profits and losses of the current period.
- 各项流动负债应当按实际发生数额记帐。负债已经发生而数额需要预计确定的，应当合理预计，待实际数额确定后，进行调整。 All current liabilities shall be accounted for at actual amount incurred. Liabilities incurred but the amount to be estimated shall be accounted for dt a reasonable estimate, and then adjusted after the actual amount is given.
- 各种递延资产的未摊销余额应当在会计报表中列示。 All deferred assets shall be shown separately in accounting statements by its balance not yet amortized.
- 各种无形资产应当在受益期内分期平均摊销，未摊销余额在会计报表中列示。 All intangible assets shall be averagely amortized over the periods benefited from such expenditures and the unamortized balance shall be itemized and shown in financial statements.
- 各种存货应当按取得时的实际成本记帐。采用计划成本或者定额成本方法进行日常核算的，应当按期结转其成本差异，将计划成本或者定额成本调整为实际成本。 All inventories shall be accounted for at historical cost as obtained. Those enterprises keep books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost or norm cost into historical cost periodically.
- 各种存货应当定期进行清查盘点。对于发生的盘盈、盘亏以及过时、变质毁损等需要报废的，应当及时进行处理，计入当期损益。 All inventories shall be taken stock periodically. Any overage, shortage or out-of-date, deterioration and damage thai need to be scrapped shall be disposed within the year and accounted into current profit or loss.
- 各种应收及预付款项应当及时清算、催收，定期与对方对帐核实。 All receivables and prepayments shall be cleared and collected in time, and shall be checked with relaled parties periodically.
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