- 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
- （三）耗用的机械使用费；? (3)Utilization expenses of equipment; and
- （四）发生某些很少会出现的或有事项。? (4)Upon the occurrence of some remote contingency.
- 根据《国务院关于〈企业财务通则〉、〈企业会计准则〉的批复》（国函[1992]178号）的规定，财政部对《企业财务通则》（财政部令第4号）进行了修订，修订后的《企业财务通则》已经部务会议讨论通过，现予公布，自2007年1月1日起施行。? Under the provisions of the Reply of the State Council concerning the General Rules on Enterprise Finance and Enterprise Accounting Standards (Guo Han [1992] No.178), the Ministry of Finance amended the General Rules on Enterprise Finance (Dcree No.4 of the Ministry of Finance). The amended General Rules on Enterprise Finance have been deliberated and adopted by the ministerial meeting. They are hereby promulgated and shall enter into force as of January 1, 2007.
- 业务收支以外国货币为主的单位，也可以选定某种外国货币作为记帐本位币， 但是编报的会计报表应当折算为人民币反映。 Units whose primary income and outlays are in foreign currency (currencies) may choose a certain foreign currency as the unit used for accounting purposes. In such cases, the currency shall be converted into renminbi when compiling accounting statements.""
- 企业清算结束，应当编制清算报告，委托会计师事务所审计，报投资者或者人民法院确认后，向相关部门、债权人以及其他的利益相关人通告。其中，属于各级人民政府及其部门、机构出资的企业，其清算报告应当报送主管财政机关。? Upon the end of liquidation, a liquidation report shall be prepared and an accounting firm shall be entrusted to make an audit and then the related departments, creditors and other interested parties shall be notified after it is affirmed by the investors or the people's court. Particularly, the liquidation report of an enterprise invested by the people's government or its departments or organs of the same level shall be meanwhile submitted to the competent authority of finance.
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