- 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
- （一） 审议批准企业内部财务管理制度、企业财务战略、财务规划和财务预算。? (1) examining and approving the internal financial management system, financial strategy, financial plan and financial budget of the enterprise;
- (一)审查企业会计报表，出具审计报告； (1) examining the accounting statements of enterprises and producing audit reports;
- （一） 娱乐、健身、旅游、招待、购物、馈赠等支出。? (1) expenses on entertainment, body-building, tourism, serving, shopping or donating and so on;
- （一）预计负债。? (1)Estimated debts
- (二)有一定数量的专职从业人员，其中至少有5名注册会计师； (2) employing a certain number of full-time professionals, among whom there must be at least five certified public accountants; and
- （二） 经营者报酬实施方案。? (2) executive plan on the remunerations to the operators;
- （二） 购买商业保险、证券、股权、收藏品等支出。? (2) expenses on purchasing commercial insurances, securities, stock equities or collections and so on;
- （二）与客户就每项资产单独进行谈判，双方能够接受或拒绝与每项资产有关的合同条款；? (2)Each asset is needed a separate negotiation with the customer, and the parties have been able to accept or reject the contract terms pertinent to each asset; and
- （三） 个人行为导致的罚款、赔偿等支出。? (3) expenses on the penalty or compensation and so on caused by individual act;
- （三）即使资产的所有权不转移，但租赁期占租赁资产使用寿命的大部分。? (3)Even if the ownership of the asset is not transferred, the lease term covers the major part of the use life of the leased asset;
- （四） 购买住房、支付物业管理费等支出。? (4) expenses on purchasing residential house or paying realty management fees and so on; and
- （四）对每一类暂时性差异和可抵扣亏损，在列报期间确认的递延所得税资产或递延所得税负债的金额，确认递延所得税资产的依据。? (4)every category of temporary difference and deductible loss, the amount of the deferred income tax assets or deferred income tax liabilities which are recognized during the presentation period, and the basis for the recognition of the deferred income tax assets; and
- 境外企业向国内有关部门编报会计报表，应当折算为人民币反映。 Enterprises abroad shall convert their foreign currency business transactions into Renminbi in preparing financial statements to the relevant domestic departments.
- 企业应当在发出商品、提供劳务，同时收讫价款或者取得索取价款的凭据时，确认营业收入。 Enterprises shall recognize revenue when merchandise shipped, service provided as well as money collected or rights to collect money obtained.
- 除《公司法》等有关法律、行政法规另有规定外，企业不得回购本企业发行的股份。企业依法回购股份，应当符合有关条件和财务处理办法，并经投资者决议。? Except it is otherwise prescribed in the Company Law of the People's Republic of China or any other related law or administrative regulation, no enterprise may repurchase the shares it has issued. An enterprise's repurchase of the shares under law shall comply with the related conditions and financial treatment measures and be determined by the investors.
- 除有本法第十条所列情形外，受理申请的注册会计师协会应当准予注册。 Except the situations specified in Article 10 of this Law, the institute of certified public accountants that has received the application shall permit the applicant to register.
- 凡支出的效益仅与本会计年度相关的，应当作为收益性支出；凡支出的效益与几个会计年度相关的，应当作为资本性支出。 Expenditure shall be regarded as revenue expenditure where the benefit to the enterprise is only related to the current fiscal year; and as capital expenditure where the benefils to the enterprise last for several fiscal years.
- 租入固定资产改良支出应当在租赁期内平均摊销。 Expenditures incurred on major repair and improvement of the rented fixed assets shall be averagely amortized during the period of leasing.
- 编制单位：???????????????? 年 月 日 单位：元? Entity: Year Month Date Unit: Yuan
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