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中英对照法律资源--企业会计准则第30号--财务报表列报          【字体:
 

中英对照法律资源--企业会计准则第30号--财务报表列报

作者:无忧教育    文章来源:51education.net    点击数:    更新时间:2008-5-18     


企业会计准则第30号--财务报表列报 <westbank> Accounting Standards for Enterprises No. 30 - Presentation of Financial Statements
财会[2006]第3号 <westbank> No. 3 [2006] of the Ministry of Finance
第一章 总则 <westbank> Chapter I General Provisions
第一条为了规范财务报表的列报,保证同一企业不同期间和同一期间不同企业的财务报表相互可比,根据《企业会计准则--基本准则》,制定本准则。 <westbank> Article 1With a view to regulating the presentation of financial statements and guaranteeing the commensurability between the financial statements of a same enterprise in different periods and between the financial statements of different enterprises in a same period, the present Standards is formulated according to the Accounting Standards for Enterprises - Basic Standards.
第二条财务报表是对企业财务状况、经营成果和现金流量的结构性表述。财务报表至少应当包括下列组成部分: <westbank> Article 2The "financial statements" are structural reports on the financial status, business performance and cash flow of an enterprise, which shall at least include the following parts:
(一)资产负债表; <westbank> (1)the balance sheet;
(二)利润表; <westbank> (2)the profit statement;
(三)现金流量表; <westbank> (3)the cash flow statement;
(四)所有者权益(或股东权益,下同)变动表; <westbank> (4)the statement of changes in the owner's equities (or shareholder's equities, the same below); and
(五)附注。 <westbank> (5)the notes.
第三条现金流量表的编制和列报,以及其他会计准则的特殊列报要求,适用《企业会计准则第31号--现金流量表》和其他相关会计准则。 <westbank> Article 3The preparation and presentation of a cash flow statement, and the special presentation requirements of other accounting standards shall be subject to the Accounting Standards for Enterprises No. 31 - Cash Flow Statement and other relevant accounting standards.
第二章 基本要求 <westbank> Chapter II Basic Requirements
第四条企业应当以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则--基本准则》和其他各项会计准则的规定进行确认和计量,在此基础上编制财务报表。 <westbank> Article 4An enterprise shall, on the basis of continuous operation, recognize and measure the actually occurred transactions and events according to the Accounting Standards for Enterprises - Basic Standards and the provisions of other accounting standards, and then prepare financial statements.
企业不应以附注披露代替确认和计量。 <westbank> No enterprise may substitute the note disclosure for the recognition and measurement.
以持续经营为基础编制财务报表不再合理的,企业应当采用其他基础编制财务报表,并在附注中披露这一事实。 <westbank> Where it is not reasonable any more to prepare financial statements on the basis of continuous operation, the enterprise shall prepare financial statements with other basis and shall disclose this fact in its notes.
第五条财务报表项目的列报应当在各个会计期间保持一致,不得随意变更,但下列情况除外: <westbank> Article 5The presentations of items in financial statements in different accounting periods shall be kept consistent, which shall not be changed randomly with the exception of those under the following circumstances:
(一)会计准则要求改变财务报表项目的列报。 <westbank> (1)It is required to change the presentation of the items of financial statements according to some accounting standards; and
(二)企业经营业务的性质发生重大变化后,变更财务报表项目的列报能够提供更可靠、更相关的会计信息。 <westbank> (2)After great change of the nature of business operation of an enterprise, the presentation of items of post-change financial statements can be able to provide more reliable and more relevant accounting information.
第六条性质或功能不同的项目,应当在财务报表中单独列报,但不具有重要性的项目除外。 <westbank> Article 6Items with different nature or function shall be separately presented in financial statements, with the exception of those of no importance.
性质或功能类似的项目,其所属类别具有重要性的,应当按其类别在财务报表中单独列报。 <westbank> As for items with similar nature or function, if the category in which they fall is of importance, they must be presented separately in the financial statements.
重要性,是指财务报表某项目的省略或错报会影响使用者据此作出经济决策的,该项目具有重要性。 <westbank> The term "importance" refers to that an item is of significance when the omission or false reporting thereof may affect the economic decision-making of the user on the basis of it. Then, the item shall be considered of importance.
重要性应当根据企业所处环境,从项目的性质和金额大小两方面予以判断。 <westbank> The importance shall, in light of the environment in which the enterprise is situated, be judged on the basis of the nature and amount of the item.
第七条财务报表中的资产项目和负债项目的金额、收入项目和费用项目的金额不得相互抵销,但其他会计准则另有规定的除外。 <westbank> Article 7The amounts of the items of assets and liabilities, incomes and expenses in financial statements shall not countervail each other, unless it is otherwise provided for in other accounting standards.
资产项目按扣除减值准备后的净额列示,不属于抵销。 <westbank> The presentation of the net amount of an asset item minus the impairment provision is not an offset.
非日常活动产生的损益,以收入扣减费用后的净额列示,不属于抵销。 <westbank> The presentation of the net amount of any gain or loss produced by any non-routine activity minus the expenses is not an offset.
第八条当期财务报表的列报,至少应当提供所有列报项目上一可比会计期间的比较数据,以及与理解当期财务报表相关的说明,但其他会计准则另有规定的除外。 <westbank> Article 8The presentation of financial statements of the current period shall at least provide the comparative data of all items of the previous comparative period, as well as the explanations on the understanding of the financial statements of the current period, unless it is otherwise provided for in other accounting standards.
根据本准则第五条的规定,财务报表项目的列报发生变更的,应当对上期比较数据按照当期的列报要求进行调整,并在附注中披露调整的原因和性质,以及调整的各项目金额。 <westbank> According to the provisions of Article 5 of the present Standards, where there is any change to the items presented in the financial statements, an adjustment shall be made to the comparative date of the previous period in light of the presentation requirements of the current period, and the reasons and nature of the adjustment and the adjustment amount to each item shall be disclosed in the notes.
对上期比较数据进行调整不切实可行的,应当在附注中披露不能调整的原因。 <westbank> In case it is not feasible to adjust the comparative data of the previous period, the reasons for the failure of adjustment shall be disclosed in the notes.
不切实可行,是指企业在作出所有合理努力后仍然无法采用某项规定。 <westbank> The term "infeasibility" refers to that an enterprise is still unable to adopt a certain provision after it makes all reasonable efforts.
第九条企业应当在财务报表的显著位置至少披露下列各项: <westbank> Article 9An enterprise shall, at the eye-catching place of the financial statements, disclose the following items:
(一)编报企业的名称。 <westbank> (1)the name of the presenting enterprise;
(二)资产负债表日或财务报表涵盖的会计期间。 <westbank> (2)the balance sheet date or the accounting period covered by the financial statements;
(三)人民币金额单位。 <westbank> (3)the unit of RMB amount;
(四)财务报表是合并财务报表的,应当予以标明。 <westbank> (4)If the financial statements are consolidated financial statements, an indication shall be given.
第十条企业至少应当按年编制财务报表。年度财务报表涵盖的期间短于一年的,应当披露年度财务报表的涵盖期间,以及短于一年的原因。 <westbank> Article 10An enterprise shall at least prepare financial statements on a yearly basis. If the period covered by the annual financial statements is less than one year, the period covered by the annual financial statements and the reasons for being less than one year shall be disclosed.
对外提供中期财务报告的,还应遵循《企业会计准则第32号--中期财务报告》的规定。 <westbank> If an enterprise offers interim financial reports to outsiders, it shall accord with the Accounting Standards for Enterprises No. 32 - Interim Financial Reports as well.
第十一条本准则规定在财务报表中单独列报的项目,应当单独列报。 <westbank> Article 11The items that are required to be presented separately according to the present Standards, they shall be separately presented.
其他会计准则规定单独列报的项目,应当增加单独列报项目。 <westbank> Items that are required to be separately presented according to other accounting standards, the items to be separately presented shall be added.
第三章 资产负债表 <westbank> Chapter III Balance Sheets
第十二条资产和负债应当分别流动资产和非流动资产、流动负债和非流动负债列示。 <westbank> Article 12The assets and liabilities shall be presented as current and non-current assets and liabilities, respectively.
金融企业的各项资产或负债,按照流动性列示能够提供可靠且更相关信息的,可以按照其流动性顺序列示。 <westbank> As for the assets and liabilities of a financial enterprise, if the presentation based on fluidity provides reliable and more relevant information, the assets and liabilities may be presented on the basis of the fluidity order.
第十三条资产满足下列条件之一的,应当归类为流动资产: <westbank> Article 13Where an asset meets any of the following conditions, it shall be classified as current assets:
(一)预计在一个正常营业周期中变现、出售或耗用。 <westbank> (1)It is expected to be realized, sold or consumed within a normal business cycle;
(二)主要为交易目的而持有。 <westbank> (2)It is held mainly for trading;
(三)预计在资产负债表日起一年内(含一年,下同)变现。 <westbank> (3)It is expected to be realized within one year as of the balance sheet date (including one year, the same below); and
(四)自资产负债表日起一年内,交换其他资产或清偿负债的能力不受限制的现金或现金等价物。 <westbank> (4)It is cash or cash equivalent, which is subject to no limit when it is used to exchange other assets or to pay off the liabilities as of the balance sheet date.
第十四条流动资产以外的资产应当归类为非流动资产,并应按其性质分类列示。 <westbank> Article 14The assets other than current assets shall be classified as non-current assets, and shall be presented on the basis of their respective nature.
第十五条负债满足下列条件之一的,应当归类为流动负债: <westbank> Article 15The liability that can meet the following conditions shall be classified as current liabilities:
(一)预计在一个正常营业周期中清偿。 <westbank> (1)It is expected to be repaid within a normal business cycle;
(二)主要为交易目的而持有。 <westbank> (2)It is held mainly

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