- 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
- （四）分保费用；? (4)the reinsurance expense;
- （四）相关的经济利益很可能流入企业；? (4)The relevant economic benefits may flow into the enterprise; and
- （四）因清偿预计负债获得补偿的权利，适用《企业会计准则第13号--或有事项》。? (4)The rights available from the settlement of anticipated debts shall be subject to the Accounting Standards for Enterprises No. 13 - Contingencies;
- （四）管理费用；? (4)the sale expenses;
- （四）企业经营的季节性或者周期性特征。? (4)The seasonal or periodicity features of the enterprise's operations;
- （四）所有者权益（或股东权益，下同）变动表；? (4)the statement of changes in the owner's equities (or shareholder's equities, the same below); and
- （四）未分配利润。? (4)the undistributed profits.
- （五） 待摊费用；? (5) The deferred expenses;
- （五） 对该企业施加重大影响的投资方。? (5) The investors having significant influence thereon;
- （五） 对该企业施加重大影响的投资方。? (5) The investors having significant influence thereon;
- (五)会计师事务所主要负责人、合伙人的姓名、简历及有关证明文件； (5) the names, resumes and relevant certificates of the leading persons and partners of the public accounting firm;
- （五） 拟订股权设置方案和资本重组实施方案，经过审议后履行报批手续。? (5) to draw out the equity setting scheme and the executive plan of capital restructuring, and perform the formalities of reporting for approval after being discussed.
- （五）办理其他会计事务。 (5) To handle any other accounting business.
- （五） 不按本通则第五十八条规定清偿职工债务的。? (5) to pay off the debts of workers with violation of the provision of Article 58 of the present General Rules.
- (五)同时在两个或者两个以上的会计师事务所执行业务； (5) to work concurrently at two or more public accounting firms;
- （五）销售费用；? (5)the administrative expenses;
- （五）计入当期损益和确认为无形资产的研究开发支出金额。? (5)The amount recorded into profit or loss for the current period and those confirmed as the research and development expenditures for intangible assets.
- （五）资产已经或者将被闲置、终止使用或者计划提前处置。? (5)The assets have been or will be left unused, or terminated for use, or disposed ahead of schedule;
- （五）资产负债表日后资本公积转增资本。? (5)The capitalization of capital reserves after the balance sheet date;
- （五）被合并方的资产、负债在上一会计期间资产负债表日及合并日的账面价值；被合并方自合并当期期初至合并日的收入、净利润、现金流量等情况。? (5)The carrying amounts of the assets and liabilities of the combined party on the balance sheet date of the prior accounting period as well as on the combining date; the information on the revenue, net profits and cash flow of the combined party from the beginning of the current period, in which the combination occurs, to the combining date;
- （五）应当支付的因解除劳动关系给予的补偿，及其期末应付未付金额。? (5)The compensation that shall be paid for the cancellation of the labor relationship with the employees, as well as the amounts payable at the end of period; and
- （五）企业合并中合并方的或有对价合同，适用《企业会计准则第20号--企业合并》。? (5)The contingent consideration contracts of the combining parties in business combinations shall be subject to the Accounting Standards for Enterprises No. 2 - Business Combination;
- （五）与对子公司、合营企业及联营企业投资相关的或有负债。? (5)The contingent liabilities or the investments in the subsidiary companies, joint ventures and associated enterprises.
- （五）将来须用或可用企业自身权益工具进行结算的非衍生工具的合同权利，企业根据该合同将收到非固定数量的自身权益工具；? (5)the contractual rights to non-derivative instruments which must be settled or may be settled by the enterprise with its own equity instruments in the future, whereby the enterprise will receive an unfixed amount of equity instruments of its own according to the said contract;
- （五）计提的折旧及计提的跌价准备或减值准备；? (5)The depreciation, or provision for loss on decline in value or impairment which has been made; and
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