- 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
- （十三） 存货；? (13) The inventories;
- （十四） 经营性应收项目；? (14) The item of operating receivables; and
- （十五） 经营性应付项目。? (15) The item of operating payables;
- （二） 收到的税费返还；? (2) Tax refunds received;
- （二） 未结算项目的金额、条款和条件，以及有关提供或取得担保的信息。? (2) the amounts, terms and conditions of outstanding items, and the information about the guaranties granted to others or obtained,
- （二） 未结算项目的金额、条款和条件，以及有关提供或取得担保的信息。? (2) the amounts, terms and conditions of outstanding items, and the information about the guaranties granted to others or obtained,
- (二)委托人故意不提供有关会计资料和文件的； (2) The client intentionally refuses to provide relevant accounting materials and documents; or
- （二） 固定资产折旧；? (2) The depreciation of fixed assets;
- （二） 内部财务管理制度明显与法律、行政法规和通用的企业财务规章制度相抵触，且不按主管财政机关要求修正的。? (2) the internal financial management system violates the related laws obviously, administrative regulations and the general rules and regulations on enterprise finance, and rejecting to make corrections as required by the competent authority of finance.
- （二） 企业持有但不能由母公司或集团内其他子公司使用的大额现金和现金等价物金额。? (2) The large sums of cash and cash equivalents held by an enterprise that are not available for use by the parent company or by any other subsidiary within the group.
- (二)会计师事务所的名称、组织机构和业务场所； (2) the name, institutional structure and premises of the public accounting firm;
- （二） 母公司和子公司的业务性质、注册地、注册资本（或实收资本、股本）及其变化。? (2) The nature of business, name, place of registration, and registered capital (or actually paid-in capital, stock capital) and changes therein of the parent company and its subsidiaries; and
- （二） 母公司和子公司的业务性质、注册地、注册资本（或实收资本、股本）及其变化。? (2) The nature of business, name, place of registration, and registered capital (or actually paid-in capital, stock capital) and changes therein of the parent company and its subsidiaries; and
- （二） 取得或处置价格中以现金支付的部分；? (2) The portion of cash paid for the acquisition or disposal;
- （二）财政的收发、增减和使用； (2) The receipt and disposal, increase and decrease and use of a piece of property;
- （二） 该企业的子公司。? (2) The subsidiaries thereof;
- （二） 该企业的子公司。? (2) The subsidiaries thereof;
- (二)索取、收受委托合同约定以外的酬金或者其他财物，或者利用执行业务之便，谋取其他不正当的利益； (2) to ask for or accept remuneration or other forms of payment in cash or in kind in addition to what is agreed upon with the client in a contract, or seek other unlawful interests by taking advantage of their services;
- (二)明知委托人的财务会计处理会直接损害报告使用人或者其他利害关系人的利益，而予以隐瞒或者作不实的报告； (2) to conceal facts or produce an untruthful report while clearly knowing that the client's processing of the financial accounting will directly impair the interests of the users of the report or other interested parties;
- （二） 违反本通则第四十七条第一款规定截留、隐瞒、侵占企业收入的。? (2) to detain, conceal or misappropriate any revenue of the enterprise with violation of the provision of Paragraph 1 of Article 47 of the present General Rules;
- （二）按照本法第三章的规定，实行会计监督； (2) To practice accounting supervision in line with the provisions of Chapter III of this Law;
- （二） 制订职工安置方案，听取重组企业的职工、职工代表大会的意见或者提交职工代表大会审议。? (2) to set down the scheme for personnel placement, solicit the opinions of the workers and the workers' representatives congress of the enterprise or submit the scheme to the worker's representatives congress for discussing;
- （二） 提取10%法定公积金。法定公积金累计额达到注册资本50%以后，可以不再提取。? (2) to withdraw 10% of the legal accumulation fund, and it is allowed to stop withdrawing the legal accumulation fund if its progressive total reaches 50% of the registered capital;
- （二）与生物资产相关的政府补助，适用《企业会计准则第16号——政府补助》。? (2)The Accounting Standards for Enterprises No. 16 - Governmental Subsidies, shall apply to the governmental subsidies concerning the biological assets.
- （二）所得税减免，适用《企业会计准则第18号--所得税》。? (2)The Accounting Standards for Enterprises No. 18 - Income Tax shall apply to the deductions and exemptions of income tax.
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