中国财务会计法律法规中英数据库-L-1-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

（一）贷款和应收款项。? (1)loans and accounts receivables;

（二）耗用的人工费用；? (2)Labor costs;

（三）法律或者类似规定对资产使用的限制。? (3)Limits of statutory or similar provisions on the use of asset.

（三）贷款和应收款项。? (3)loans and account receivables.

（三）贷款和应收款项；? (3)loans and the account receivables; and

（五）工会经费和职工教育经费；? (5)Labor union expenditure and employee education expenses;

（六）租赁。? (6) Leasing;

（六）长期股权投资；? (6)long-term equity investments;

（九）许可协议。? (9) License agreements;

（一）耗用的材料费用；? (l)Costs of materials;

工会经费按照国家规定比例提取并拨缴工会。? Labor union expenses shall be withdrawn at the proportion as provisioned by the state and appropriated to the labor union.

大、中型企业、事业单位和业务主管部门可以设置总会计师。总会计师由具有会计师以上专业技术任职资格的人员担任。 Large and medium-sized enterprises and large business undertakings may set up a chief accountant, who must have qualifications as a professional accountant.

中华人民共和国注册会计师法 Law of the PRC on Certified Public Accountants

负债：? Liabilities

负债和净资产? Liabilities and Net Assets

行次? Line No.

长期负债应当按长期借款、应付债券、长期应付款项在会计报表中分项列示。 Long term liabilities shall be itemized and shown as long-term loans, bonds payable, long-term accounts payable in financial statements.

长期应付款项包括应付引进设备款、融资租入固定资产应付款等。 Long-term accounts payable include accounts payable for importing equipments, accounts payable for fixed assets financed by leasing.

长期应付款项应当按实际发生数额记帐。 Long-term accounts payable shall be accounted at actual amounts.

一年内到期的长期投资，应当在流动资产下单列项目反映。 Long-term investment matured within a year shall be itemized in the financial statements separately under the caption of current assets.

长期投资应当在会计报表中分项列示。 Long-term investment shall be itemized and shown separately in financial statements.

将于一年内到期偿还的长期负债，应当在流动负债下单列项目反映。 Long-term liabilities to be matured and payable within one year shall be shown as a separate item under the caption of current liabilities.