- 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） 企业的会计记录。? (1) The accounting records of the enterprise.
- （一） 交易的金额。? (1) the amount of transactions,
- （一） 交易的金额。? (1) the amount of transactions,
- （一） 与该企业发生日常往来的资金提供者、公用事业部门、政府部门和机构。? (1) The capital providers, public utility units, government departments and organs which have normal dealings therewith;
- （一） 与该企业发生日常往来的资金提供者、公用事业部门、政府部门和机构。? (1) The capital providers, public utility units, government departments and organs which have normal dealings therewith;
- (一)委托人示意其作不实或者不当证明的； (1) The client indicates that they should provide untruthful or improper verification;
- （一） 现金和现金等价物的构成及其在资产负债表中的相应金额。? (1) The composition of cash and cash equivalents and the corresponding amounts thereof in the balance sheets; and
- （一） 母公司和子公司的名称。? (1) The names of the parent company and subsidiaries thereof
- （一） 母公司和子公司的名称。? (1) The names of the parent company and subsidiaries thereof
- （一） 该企业的母公司。? (1) The parent company thereof;
- （一） 该企业的母公司。? (1) The parent company thereof;
- （一） 取得或处置价格；? (1) The price for acquisition or disposal;
- （一） 资产减值准备；? (1) The provision for impairment losses of assets;
- （一） 弥补以前年度亏损。? (1) to fetch up the losses of the previous year;
- （一） 违反本通则第三十九条、四十条、四十二条第一款、四十三条、四十六条规定列支成本费用的。? (1) to list or disburse any cost or expense with violation of Article 39, 40, Paragraph 1 of Article 42, Article 43 or 46 of the present General Rules;
- （一）按照本法第二章的规定，进行会计核算； (1) To make business accounting conform with the provisions of Chapter II of this law;
- (一)明知委托人对重要事项的财务会计处理与国家有关规定相抵触，而不予指明； (1) to refrain from pointing out while clearly knowing that the client's processing of the important items of the financial accounting contravenes the relevant provisions of the State;
- （一） 清查财产，核实债务，委托会计师事务所审计。? (1) to uncover the properties, verify the debts and entrust an accounting firm to audit;
- （一）该义务是企业承担的现时义务；? (1)That obligation is a current obligation of the enterprise;
- （一）收入确认所采用的会计政策，包括确定提供劳务交易完工进度的方法。? (1)The accounting policies adopted for the recognition of revenues, consisting of the methods for the ascertainment of the schedule of completion under the transaction concerning the providing of labor services;
- （一）企业代建的房地产，适用《企业会计准则第15号--建造合同》。? (1)The Accounting Standards for Enterprises - Construction Contracts shall apply to the real estates built by enterprises for others; and
- （一）收获后的农产品，适用《企业会计准则第1号——存货》。? (1)The Accounting Standards for Enterprises No. 1 - Inventories, shall apply to the agricultural production of the harvest; and
- （一）债务豁免，适用《企业会计准则第12号--债务重组》。? (1)The Accounting Standards for Enterprises No. 12 - Debt Recombination shall apply to the debt exemptions; and
- （一）外币长期股权投资的折算，适用《企业会计准则第19号--外币折算》。? (1)The Accounting Standards for Enterprises No. 19 - Foreign Currency Translation shall apply to the translation of long term equity investments in foreign currencies; and
- （一）企业合并中发行权益工具取得其他企业净资产的交易，适用《企业会计准则第20号--企业合并》。? (1)The Accounting Standards for Enterprises No. 20 - Business Combination shall apply to a transaction in which an enterprise issue the equity instrument and obtains the net assets of another enterprise in a business combination.
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