- 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
- 各省、自治区、直辖市人民政府的财政部门，国务院业务主管部门，中国人民 解放军总后勤部，在同本法和国家统一的会计制度不相抵触的前提下，可以制定实 施国家统一的会计制度的具体办法或者补充规定，报国务院财政部门审核批准或者备案。 Financial departments of the provinces, autonomous regions and municipalities, competent departments of the State Council and the General Logistics Department of the People's Liberation Army may, under the precondition of not contravening this law and uniform state accounting systems, formulate specific procedures or supplementary provisions for implementing uniform state accounting systems and submit them to the financial authorities for approval or for the record.
- 特殊行业的企业不宜合并的，可不予合并，但应当将其会计报表一并报送。 Financial statements of an invested enterprise engaged in special line of business not suitable for consolidation, may not be consolidated, but they shall be submitted together.
- 首先，在不考虑相关总部资产的情况下，估计和比较资产组的账面价值和可收回金额，并按照本准则第二十二条的规定处理。? First, without taking into consideration the relevant assets of the headquarter, estimating and comparing the carrying value with its recoverable amount of the asset group, and treating it in accordance with Article 22 of these Standards.
- 融资租入的固定资产应当比照自有固定资产核算，并在会计报表附注中说明。 Fixed assets financed by leasing shall be accounted mutatis mutandis to selfowned fixed assets and shall be indicated in notes to the financial statements.
- 接受捐赠的固定资产应按照同类资产的市场价格或者有关凭据确定固定资产价值。接受捐赠固定资产时发生的各项费用，应当计入固定资产价值。 Fixed assets received as donations shall be accounted through evaluation with reference to the market price of similar assets or with relevant evidences. Expenses incurred on receiving those donated fixed assets, shall be accounted for as the fixed assets value.
- 固定资产应当按取得时的实际成本记帐。在固定资产尚未交付使用或者已投入使用但尚未办理竣工决算之前发生的固定资产的借款利息和有关费用，以及外币借款的汇兑差额，应当计入固定资产价值；在此之后发生的借款利息和有关费用及外币借款的汇兑差额，应当计入当期损益。 Fixed assets shall be accounted for at historical cost as obtained. Interest of loan and other related expenses for acquiring fixed assets, and the exchange difference from conversion of foreign currency loan, if incurred before the assets having been put into operation or after been put into operation but before the final account for completed project is made, shall be accounted as fixed assets value; if incurred after that, shall be accounted into current profit or loss.
- 对于利率上下限期权或由一项发行的期权和一项购入的期权组成的期权，其实质相当于企业发行的一项期权的（即企业收取了净期权费），不能将其指定为套期工具。? For a collar option, or for an option composed of an issued option and a purchased option, if its essential is equivalent to an option issued by the enterprise (that is to say, the enterprise charges for the net option), the enterprise cannot designate it as a hedging instrument.
- 已计提减值准备的固定资产，还应当扣除已计提的固定资产减值准备累计金额。? For a fixed asset , the provision for depreciation has been made, it shall deduct the accumulative amount of the provision for impairment of the depreciated fixed asset that has been already made shall be deducted.
- 对于外汇风险套期，企业可以将两项或两项以上非衍生工具的组合或该组合的一定比例，或将衍生工具和非衍生工具的组合或该组合的一定比例指定为套期工具。? For a foreign exchange hedging, the enterprise may designate a combination of two or more non-derivative instruments or a certain proportion of such a combination, or a combination of derivative instrument(s) and non-derivative instrument(s) or a certain proportion of such a combination as a hedging instrument.
- 对于预期交易套期，在套期有效期间直接计入所有者权益中的套期工具利得或损失不应当转出，直至预期交易实际发生或预计不会发生。? For a hedging of forecast transaction, the profit or loss of the hedging instrument, which is directly recorded in the owner's equity during the effective period of the hedging, shall not be shifted out until the forecast transaction actually occurs, or until it is expected that it will not occur.
- 企业集团内部很可能发生的预期交易，按照进行此项交易的主体的记账本位币以外的货币标价（即按外币标价），且相关的外汇风险将影响合并利润或损失的，该外汇风险可以在合并财务报表中指定为被套期项目。? For a highly probable forecast intra-group transaction of an enterprise, if its price is denominated in a currency other than the functional currency of the subject entering into that transaction (that is to say, its price is denominated in an overseas currency) and if the relevant foreign exchange risk will affect consolidated financial statements, such foreign exchange risk may be designated as a hedged item in the consolidated financial statements.
- 投资企业对子公司的长期股权投资，应当采用本准则规定的成本法核算，编制合并财务报表时按照权益法进行调整。? For a long term equity investment on the subsidiary company of an investing enterprise, the investing enterprise shall accounted by employing the cost method as prescribed by these Standards, and shall make an adjustment by employing the equity method when it works out consolidated financial statements.
- 已采用公允价值模式计量的投资性房地产，不得从公允价值模式转为成本模式。? For an investment real estate that has been measured through the fair value pattern, the pattern of its measurement shall not be changed from the fair value pattern to the cost method.
- 企业发生短期垫付款，但有权全额收回该垫付款并按照市场上同期银行贷款利率计收利息的，视同满足本条件。? For any short-term payment made by the enterprise on behalf of others, if the enterprise has the right to recover the full amount of the payment and charge interests according to the market bank loan interest rate of the same period, the conditions shall be deemed to have been satisfied.
- 使用寿命有限的无形资产，其残值应当视为零，但下列情况除外：? For intangible assets with a limited service life, its residual value shall be regarded as zero, unless it is under the circumstances as follows:
- 已计提减值准备的无形资产，还应扣除已计提的无形资产减值准备累计金额。? For intangible assets with an impairment provision, the accumulative amount of impairment provision shall be deducted from the cost as well.
- 对于其他类别的金融资产或金融负债，相关交易费用应当计入初始确认金额。? for other categories of financial assets and financial liabilities, the transaction expenses thereof shall be included into the initially recognized amount.
- 本准则不涉及的贷款承诺，适用《企业会计准则第13号--或有事项》。? For the commitments to grant loans not regulated by the present Standards, the Accounting Standards for Enterprises No. 13 - Contingencies shall apply.
- 对于以公允价值计量且其变动计入当期损益的金融资产或金融负债，相关交易费用应当直接计入当期损益；? For the financial assets and liabilities measured at their fair values and of which the variation is recorded into the profits and losses of the current period, the transaction expenses thereof shall be directly recorded into the profits and losses of the current period;
- 相关期权行权的，应当在行权时，将继续涉入形成负债的账面价值与行权价格之间的差额计入当期损益。? For the relevant option exercise, the difference between the book value of the liability formed by its continuous involvement and the exercise price of option shall, when exercising the option, be recorded in the profits and losses of the current period.
- 外国会计师事务所在中国境内设立常驻代表机构，须报国务院财政部门批准。 Foreign public accounting firms that wish to establish a permanent representative office within the territory of China must apply to the financial department of the State Council for approval.
- 基金投资? Fund investments
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