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中英对照法律资源--企业财务通则 |
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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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agement on its internal funds, but shall comply with the related provisions on financial management of the related laws and administrative regulations of the state, and may not injure the interests of its member enterprises. 第二十四条 企业应当建立合同的财务审核制度，明确业务流程和审批权限，实行财务监控。 <westbank> Article 24 An enterprise shall set up a financial examination system on contract and clarify the operational flow and power limits of examination so as to carry out financial supervision. 企业应当加强应收款项的管理，评估客户信用风险，跟踪客户履约情况，落实收账责任，减少坏账损失。 <westbank> An enterprise shall enhance the management of the receivables, evaluate the credit risks of the clients, track the clients' performance of contract, determine and perform the responsibility of receivables collection and cut down the loss from doubtful accounts. 第二十五条 企业应当建立健全存货管理制度，规范存货采购审批、执行程序，根据合同的约定以及内部审批制度支付货款。 <westbank> Article 25 An enterprise shall set up and perfect the inventory management system, standardize the procedures of examination and approval and execution of inventory purchase, and pay the price of goods under the contract and the internal examination system. 企业选择供货商以及实施大宗采购，可以采取招标等方式进行。 <westbank> An enterprise may select suppliers or carry out bulk purchase in a tender offerings manner. 第二十六条 企业应当建立固定资产购建、使用、处置制度。 <westbank> Article 26 An enterprise shall set up a system on the purchase and construction, use and treatment of fixed assets. 企业自行选择、确定固定资产折旧办法，可以征询中介机构、有关专家的意见，并由投资者审议批准。 <westbank> An enterprise, when selects and determines the method for the depreciation of fixed assets by itself, may consult an intermediary organ or related experts, and the method shall be discussed and approved by the investors. 固定资产折旧办法一经选用，不得随意变更。确需变更的，应当说明理由，经投资者审议批准。 <westbank> The method for the depreciation of fixed assets, in case it is selected and determined, may not be altered at discretion. Where it is really necessary to make change, the reasons shall be stated and the decision on its change shall be deliberated and approved by the investors. 企业购建重要的固定资产、进行重大技术改造，应当经过可行性研究，按照内部审批制度履行财务决策程序，落实决策和执行责任。 <westbank> An enterprise shall, when purchases or constructs fixed assets or makes materially technical renovations, conduct a study of feasibility, go through the financial decision-making procedures under the internal examination rules, and determine and implement the responsibilities for decision-making and implementation. 企业在建工程项目交付使用后，应当在一个年度内办理竣工决算。 <westbank> After a project under construction is delivered for use, an enterprise shall perform the final accounts of the completed project within one year. 第二十七条 企业对外投资应当遵守法律、行政法规和国家有关政策的规定，符合企业发展战略的要求，进行可行性研究，按照内部审批制度履行批准程序，落实决策和执行的责任。 <westbank> Article 27 An enterprise shall, when making an overseas investment, conform to the provisions of the related laws, administrative regulations and policies of the state, comply with the requirements of the development strategy of the enterprise, carry out a feasibility study, perform the approval procedures under the internal examination and approval rules, and determine and implement the responsibilities for decision-making and implementation. 企业对外投资应当签订书面合同，明确企业投资权益，实施财务监管。依据合同支付投资款项，应当按照企业内部审批制度执行。 <westbank> As for an overseas investment, an enterprise shall conclude a contract thereon in written form so as to clarify the rights and interests it may enjoy from this investment and to carry out financial supervision. The investment money as stipulated in the contract shall be paid under the internal examination and approval rules of the enterprise. 企业向境外投资的，还应当经投资者审议批准，并遵守国家境外投资项目核准和外汇管理等相关规定。 <westbank> When making an overseas investment, an enterprise shall acquire the approval of the investors and comply with the related provisions of the state on the examination and approval of overseas investment projects and foreign exchange control. 第二十八条 企业通过自创、购买、接受投资等方式取得的无形资产，应当依法明确权属，落实有关经营、管理的财务责任。 <westbank> Article 28 With regard to the intangible assets gained by an enterprise by means of self-creation, purchase or the investment acceptance and so on, the ownership shall be defined under law and the related financial responsibilities for operation and management thereof shall be determined and implemented. 无形资产出现转让、租赁、质押、授权经营、连锁经营、对外投资等情形时，企业应当签订书面合同，明确双方的权利义务，合理确定交易价格。 <westbank> In case any intangible asset is transferred, leased, pledged, authorized for operation or chained operation, or overseas investment or in any other circumstance, the enterprise shall conclude a contract in written form to clarify the rights and obligations of both parties and determine the trading price reasonably. 第二十九条 企业对外担保应当符合法律、行政法规及有关规定，根据被担保单位的资信及偿债能力，按照内部审批制度采取相应的风险控制措施，并设立备查账簿登记，实行跟踪监督。 <westbank> Article 29 When provides guarantee to the outsiders, an enterprise shall comply with the laws, administrative regulations and the related provisions, take corresponding risk control measures according to the internal examination and approval rules and with a view to the solvency capacity of the guaranteed entity, make registration for it in the accounting book for future reference and carry out follow-up supervision. 企业对外捐赠应当符合法律、行政法规及有关财务规定，制定实施方案，明确捐赠的范围和条件，落实执行责任，严格办理捐赠资产的交接手续。 <westbank> When makes a donation, an enterprise shall conform to the related laws, administrative regulations and provisions on financial affairs, set down an executive plan, define the scope and conditions of the donation, determine and implement the responsibility for its implementation and seriously perform the hand-over procedures for the donated assets. 第三十条 企业从事期货、期权、证券、外汇交易等业务或者委托其他机构理财，不得影响主营业务的正常开展，并应当签订书面合同，建立交易报告制度，定期对账，控制风险。 <westbank> Article 30 An enterprise shall, when undertaking such businesses as futures, options, securities and foreign exchange transactions or entrusting any other institutions to be in charge of its financing, not impact the normal operation of its major business, and shall conclude a contract in written form, set up a transaction reporting system, check the accounts regularly and control the risks. 第三十一条 企业从事代理业务，应当严格履行合同，实行代理业务与自营业务分账管理，不得挪用客户资金、互相转嫁经营风险。 <westbank> Article 31 An enterprise shall, when undertaking any agency business, strictly perform the contract, set up separate accounts to manage the agency and self-operated business, and may not misappropriate it's the clients' capital or deliver business risks to each other. 第三十二条 企业应当建立各项资产损失或者减值准备管理制度。 <westbank> Article 32 An enterprise shall set up a reserve management system for asset loss or depreciation. 各项资产损失或者减值准备的计提标准，一经选用，不得随意变更。 <westbank> The standards for preparing the asset loss or depreciation reserve, once determined, may not be altered at discretion. 企业在制订计提标准时可以征询中介机构、有关专家的意见。 <westbank> When formulates the standards, the enterprise may consult an intermediary organ or related experts. 对计提损失或者减值准备后的资产，企业应当落实监管责任。能够收回或者继续使用以及没有证据证明实际损失的资产，不得核销。 <westbank> With regard to the assets whose loss or depreciation reserve has been prepared, the enterprise shall determine and implement the responsibility for supervision. In light of the assets that may be recovered, may be put into continuous use, or the actual loss thereof may not be proved, they may not be written off. 第三十三条 企业发生的资产损失，应当及时予以核实、查清责任，追偿损失，按照规定程序处理。 <westbank> Article 33 An enterprise shall, as for the asset losses it has suffered, verify the losses timely, investigate and clarify the responsibility, recover the losses and handle them according to the prescribed procedures. 企业重组中清查出的资产损失，经批准后依次冲减未分配利润、盈余公积、资本公积和实收资本。 <westbank> The asset losses checked in the reorganization of the enterprise shall, upon approval, be offset with the undistributed profits, surplus reserve, capital reserve and paid-in capital in turn. 第三十四条 企业以出售、抵押、置换、报废等方式处理资产时，应当按照国家有关规定和企业内部财务管理制度规定的权限和程序进行。其中，处理主要固定资产涉及企业经营业务调整或者资产重组的，应当根据投资者审议通过的业务调整或者资产重组方案实施。 <westbank> Article 34 An enterprise shall, when sells, pledges, replaces, discards or disposes its assets in any other way, comply with the related provisions of the state and carry out in light of the power limits and procedures as prescribed in the internal financial management rules of the enterprise. Where the disposal of its major fixed assets refers to the adjustment of enterprise business or assets restructuring, it shall be carried out according to the scheme for business adjustment or assets restructuring as discussed and approved by the investors. 第三十五条 企业发生关联交易的，应当遵守国家有关规定，按照独立企业之间的交易计价结算。投资者或者经营者不得利用关联交易非法转移企业经济利益或者操纵关联企业的利润。 <westbank> Article 35 In case an enterprise conducts any affiliated transaction, such transaction shall be priced and settled as a transaction between independent enterprises under the related provisions of the state. No investor or operator may take advantage of the affiliated transaction to transfer the economic interests of the enterprise illegally or to manipulate the profits of the affiliated enterprise. 第五章 成本控制 <westbank> Chapter V Cost Control 第三十六条 企业应当建立成本控制系统，强化成本预算约束，推行质量成本控制办法，实行成本定额管理、全员管理和全过程控制。 <westbank> Article 36 An enterprise shall set up a cost control system, enhance the restriction of cost budget, advance the measures for quality cost control, and carry out cost quota management, popular management and the control over the whole process. 第三十七条 企业实行费用归口、分级管理和预算控制，应当建立必要的费用开支范围、标准和报销审批制度。 <westbank> Article 37 A 上一页 [1] [2] [3] [4] [5] [6] [7] 下一页 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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