中国财务会计法律法规中英数据库
（一）货币资金；? (1)money;（二） 根据下列项目对利润表中的营业收入、营业成本以及其他项目进行调整：? (2) Making adjustment on the business revenue, business costs and other items in the income statement according to the following items:（二）会计政策变更能够提供更可靠、更相关的会计信息。? (2)More reliable and more relevant accounting information shall be provided through changing the accounting policy. .（三）医疗保险费、养老保险费、失业保险费、工伤保险费和生育保险费等社会保险费；? (3)Medical insurance, endowment insurance, unemployment insurance, work injury insurance, maternity insurance and other social insurances;所采用的主要会计处理方法； major accounting methods adopted;应付受托人管理费? Management fees payable to the entrustee应付投资管理人管理费? Management fees payable to the investment manager应付托管人管理费? Management fees payable to the trustee有价证券应按取得时的实际成本记帐。 Marketable securities shall be accounted for according to historical cost as obtained.同时，原保险合同为非寿险原保险合同的，再保险分出人还应当按照相关再保险合同的约定，计算确认相关的应收分保未到期责任准备金资产，并冲减提取未到期责任准备金。? Meanwhile, if the original insurance contract is a non-life original insurance contract, the cedant shall, according to relevant provisions of the reinsurance contract, calculate and recognize the receivable reinsurance unearned premium reserve as an asset and countervail with it the undue premium reserve.同时，冲减相应的分保准备金余额。? Meanwhile, it shall offset it against the balance of the reinsurance reserve.同时，按照相关再保险合同的约定，计算确定应向再保险接受人摊回的赔付成本，计入当期损益。? Meanwhile, it shall, according to the provisions of the re-insurance contracts, calculate and determine the compensation cost that shall be recovered from the reinsurance acceptor, and record it into the profits and losses of the current period.货币资金? Monetary funds
