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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 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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for trading; （三）自资产负债表日起一年内到期应予以清偿。 <westbank> (3)It shall be repaid at maturity within one year as of the balance sheet date; and （四）企业无权自主地将清偿推迟至资产负债表日后一年以上。 <westbank> (4)It is an asset for which the enterprise does not have an unconditional right to delay payment more than one year after the balance sheet date. 第十六条流动负债以外的负债应当归类为非流动负债，并应按其性质分类列示。 <westbank> Article 16The liabilities other than current liabilities shall be classified as non-current liabilities, and shall be presented on the basis of their nature. 第十七条对于在资产负债表日起一年内到期的负债，企业预计能够自主地将清偿义务展期至资产负债表日后一年以上的，应当归类为非流动负债； <westbank> Article 17As for a liability which will be at maturity within one year as of the balance sheet date, if the enterprise predicts that it can independently extend the repayment obligation by one year or more after the balance sheet date, it shall be classified as non-current liabilities. 不能自主地将清偿义务展期的，即使在资产负债表日后、财务报告批准报出日前签订了重新安排清偿计划协议，该项负债仍应归类为流动负债。 <westbank> If it predicts that it is unable to independently extend the repayment obligation, even if an agreement on the re-arrangement of the repayment plan is signed during the period after the balance sheet date but prior to the approval date of the financial reports, it shall be still classified as current liabilities. 第十八条企业在资产负债表日或之前违反了长期借款协议，导致贷款人可随时要求清偿的负债，应当归类为流动负债。 <westbank> Article 18If a liability has become payable on demand because an enterprise has breached an undertaking under a long-term loan agreement, it shall be classified as current liabilities. 贷款人在资产负债表日或之前同意提供在资产负债表日后一年以上的宽限期，企业能够在此期限内改正违约行为，且贷款人不能要求随时清偿，该项负债应当归类为非流动负债。 <westbank> The liability is classified as non-current liabilities if the lender has agreed, on or before the balance sheet date, to provide a grace period ending one year or more after the balance sheet date, during which the entity can rectify the breach and the lender cannot demand immediate repayment. 其他长期负债存在类似情况的，比照上述第一款和第二款处理。 <westbank> Where any other long-term liability is under a similar circumstance, it shall be treated according to the provisions of the preceding 2 paragraphs. 第十九条资产负债表中的资产类至少应当单独列示反映下列信息的项目： <westbank> Article 19The category of assets in the balance sheets shall at least separately present items reflecting the following information: （一）货币资金； <westbank> (1)money; （二）应收及预付款项； <westbank> (2)receivable and advance payments; （三）交易性投资； <westbank> (3)transaction investments; （四）存货； <westbank> (4)inventories; （五）持有至到期投资； <westbank> (5)held-to-maturity investments; （六）长期股权投资； <westbank> (6)long-term equity investments; （七）投资性房地产； <westbank> (7)investment real estates; （八）固定资产； <westbank> (8)fixed assets; （九）生物资产； <westbank> (9)biological assets; （十）递延所得税资产； <westbank> (10)deferred income tax assets; and （十一）无形资产。 <westbank> (11)intangible assets. 第二十条资产负债表中的资产类至少应当包括流动资产和非流动资产的合计项目。 <westbank> Article 20The category of assets in the balance sheets shall at least include the aggregate item of current assets and non-current assets. 第二十一条资产负债表中的负债类至少应当单独列示反映下列信息的项目： <westbank> Article 21The category of liabilities in the balance sheets shall at least separately present items reflecting the following information: （一）短期借款； <westbank> (1)the short-term borrowings; （二）应付及预收款项； <westbank> (2)the payable and advance receipts; （三）应交税金； <westbank> (3)the payable taxes; （四）应付职工薪酬； <westbank> (4)the payable wages and salaries of employees; （五）预计负债； <westbank> (5)the expected liabilities; （六）长期借款； <westbank> (6)the long-term borrowings; （七）长期应付款； <westbank> (7)the long-term accounts payable; （八）应付债券； <westbank> (8)the payable bonds; and （九）递延所得税负债。 <westbank> (9)the deferred income tax liabilities. 第二十二条资产负债表中的负债类至少应当包括流动负债、非流动负债和负债的合计项目。 <westbank> Article 22The category of liabilities in the balance sheets shall at least include the aggregate item of current liabilities, non-current liabilities and liabilities. 第二十三条资产负债表中的所有者权益类至少应当单独列示反映下列信息的项目： <westbank> Article 23The category of the owner's equities in the balance sheets shall at least separately present items reflecting the following information: （一）实收资本（或股本）； <westbank> (1)the paid-in capital (capital stock); （二）资本公积； <westbank> (2)the additional paid-in capital; （三）盈余公积； <westbank> (3)the surplus reserves; and （四）未分配利润。 <westbank> (4)the undistributed profits. 在合并资产负债表中，应当在所有者权益类单独列示少数股东权益。 <westbank> In the consolidated balance sheets, the equities of minority shareholders shall be separately presented in the category of equities. 第二十四条资产负债表中的所有者权益类应当包括所有者权益的合计项目。 <westbank> Article 24The category of equities in the balance sheets shall include the aggregate item of the owner's equities. 第二十五条资产负债表应当列示资产总计项目，负债和所有者权益总计项目。 <westbank> Article 25The balance sheets shall present the total amount of the asset items, total amount of liability items and total amount of items of the owner's equities. 第四章 利润表 <westbank> Chapter IV Profit Statements 第二十六条费用应当按照功能分类，分为从事经营业务发生的成本、管理费用、销售费用和财务费用等。 <westbank> Article 26The expenses shall, on the basis of functions, be classified into costs, administrative expenses, sale expenses and financial expenses occurred in business operation. 第二十七条利润表至少应当单独列示反映下列信息的项目： <westbank> Article 27The profit statements shall at least separately present items reflecting the following information: （一）营业收入； <westbank> (1)the business incomes; （二）营业成本； <westbank> (2)the business costs; （三）营业税金； <westbank> (3)the business taxes; （四）管理费用； <westbank> (4)the sale expenses; （五）销售费用； <westbank> (5)the administrative expenses; （六）财务费用； <westbank> (6)the financial expenses; （七）投资收益； <westbank> (7)the investment gains; （八）公允价值变动损益； <westbank> (8)the profits and losses on the changes in fair value; （九）资产减值损失； <westbank> (9)the losses on the asset impairment; （十）非流动资产处置损益； <westbank> (10)the profits and losses on the disposal of non-current assets; （十一）所得税费用； <westbank> (11)the income tax expenses; and （十二）净利润。 <westbank> (12)the net profits. 金融企业可以根据其特殊性列示利润表项目。 <westbank> The financial enterprise may, according to its particularities, present the items in the profits. 第二十八条在合并利润表中，企业应当在净利润项目之下单独列示归属于母公司的损益和归属于少数股东的损益。 <westbank> Article 28In the consolidated profit statements, an enterprise shall, under the item of net profits, separately present the profits and losses attributable to the parent company and the profits and losses attributable to the minority shareholders. 第五章 所有者权益变动表 <westbank> Chapter V Statements of Changes in the Owner's Equities 第二十九条所有者权益变动表应当反映构成所有者权益的各组成部分当期的增减变动情况。 <westbank> Article 29The statements of changes in the owner's equities shall reflect the increases and decreases in the current period as integrate parts of the owner's equities. 当期损益、直接计入所有者权益的利得和损失、以及与所有者（或股东，下同）的资本交易导致的所有者权益的变动，应当分别列示。 <westbank> The changes in the owner's equities, which result from the profits and losses in the current period, the gains and losses directly recorded into the owner's equities as well as the capital transaction with the owner (or shareholder, the same below), shall be presented respectively. 第三十条所有者权益变动表至少应当单独列示反映下列信息的项目： <westbank> Article 30The statements of changes in the owner's equities shall at least separately present items reflecting the following information: （一）净利润； <westbank> (1)the net profits; （二）直接计入所有者权益的利得和损失项目及其总额； <westbank> (2)the items of gains and losses directly recorded into the owner's equities, and the total amount of the said items; （三）会计政策变更和差错更正的累积影响金额； <westbank> (3)the accumulative amount affected by changes in accounting policies and estimates? and correction of errors; （四）所有者投入资本和向所有者分配利润等； <westbank> (4)the capital invested by the owners and the profits distributed to them; （五）按照规定提取的盈余公积； <westbank> (5)the surplus reserves made according to the relevant provisions; and （六）实收资本（或股本）、资本公积、盈余公积、未分配利润的期初和期末余额及其调节情况。 <westbank> (6)the information on the balance of the paid-in capital (stock capital), additional paid-in capital, surplus reserves, and the undistributed profits at the beginning and at end of the period, and the adjustments made to them. 第六章 附注 <westbank> Chapter VI Notes 第三十一条附注是对在资产负债表、利润表、现金流量表和所有者权益变动表等报表中列示项目的文字描述或明细资料，以及对未能在这些报表中列示项目的说明等。 <westbank> Article 31The notes are word descriptions or detailed information on the items presented in the balance sheets, profits statements, cash flow statements and statements of changes in the owner' s equities, and the explanations on the items that are not presented in these statements. 第三十二条附注应当披露财务报表的编制基础，相关信息应当与资产负债表、利润表、现金流量表和所有者权益变动表等报表中列示的项目相互参照。 <westbank> Article 32The notes shall disclose the basis for the preparation of financial statements. The relevant information in the notes shall be cross-referenced with the items presented in the ba实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
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