中国财务会计法律法规中英数据库-T-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）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）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）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.