中国财务会计法律法规中英数据库-C-10-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

第六章披露? Chapter VI Disclosure

第六章金融资产减值? Chapter VI Impairment of Financial Assets

第六章收益分配? Chapter VI Income Distribution

第六章附注? Chapter VI Notes

第六章列报? Chapter VI Presentation

第六章　收入 Chapter VI Revenue

第六章商誉减值的处理? Chapter VI Treatment of Impairment of Business Reputation

第七章公允价值确定? Chapter VII Determination of the Fair Value

第七章披露? Chapter VII Disclosure

第七章　费用 Chapter VII Expenses

第七章重组清算? Chapter VII Reorganization and Liquidation

第七章售后租回交易? Chapter VII Sale and Leaseback Transactions

第八章金融资产、金融负债和权益工具定义? Chapter VIII Definition of Financial Assets, Financial Liabilities and Equity Instruments

第八章信息管理? Chapter VIII Information Management

第八章列报? Chapter VIII Presentation

第八章　利润 Chapter VIII Profit

第十章附则? Chapter X Supplementary Provisions

第十章　附则 Chapter X Supplementary Provisions

设在中华人民共和国境外的中国投资企业（以下简称境外企业）应当按照本准则向国内有关部门编报财务报告。 Chinese invested enterprises eslablished outside the territory of the People's Republic of China (hereinafier referred to as enterprises abroad) shall be required to prepare and disclose their financial reports to the relevant domestic departments in accordance with these Criteria.

期末数? Closing Amount

应付佣金? Commission payable

企业可以根据生产经营特点、生产经营组织类型和成本管理的要求自行确定成本计算方法。但一经确定，不得随意变动。 Costing methods may be decided by the enterprise itself according to the characteristics of its production and operation, type of production management and requirements of cost management. Once it is decided, no change shall be made arbitrarily.