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中英对照法律资源--企业财务通则          【字体:
 

中英对照法律资源--企业财务通则

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


n enterprise shall carry out centralized, level-by-level management of the expenditure, and budget control therefore, and shall set up the scope, standards for necessary fees and expenses and the examination system for the reimbursement of such expenditure.
第三十八条 企业技术研发和科技成果转化项目所需经费,可以通过建立研发准备金筹措,据实列入相关资产成本或者当期费用。 <westbank> Article 38 The expenses that are necessary for the technological research and development and the projects of transforming scientific and technological achievements of an enterprise may be raised by means of setting up a research and development reserve, and for witch the related asset costs or the current period charges shall be listed in accordance with the facts.
符合国家规定条件的企业集团,可以集中使用研发费用,用于企业主导产品和核心技术的自主研发。 <westbank> An enterprise group meeting the conditions provisioned by the state may make centralized utilization of the research and development expenses to develop the leading products and core technologies of the enterprise independently.
第三十九条 企业依法实施安全生产、清洁生产、污染治理、地质灾害防治、生态恢复和环境保护等所需经费,按照国家有关标准列入相关资产成本或者当期费用。 <westbank> Article 39 As for the expenses that are necessary for an enterprise to carry out safe and clean production, pollution treatment, prevention and control of geologic hazard, ecology recovery, or environmental protection and so on, they shall be listed into the related asset costs or current period charges according to the related standards of the state.
第四十条 企业发生销售折扣、折让以及支付必要的佣金、回扣、手续费、劳务费、提成、返利、进场费、业务奖励等支出的,应当签订相关合同,履行内部审批手续。 <westbank> Article 40 In case an enterprise has incurred such expenses as sales discounts, allowances and the payment for necessary commissions, brokerages, handling charges, service charges, deductions, profit refunds, slotting allowances, business rewards and so on, it shall conclude a related contract and perform the formalities of internal examination and approval.
企业开展进出口业务收取或者支付的佣金、保险费、运费,按照合同规定的价格条件处理。 <westbank> With regard to the commissions, insurance premiums or freight charges collected or paid by an enterprise for carrying out import-export business, they shall be dealt with according to the price terms provisioned in the contract.
企业向个人以及非经营单位支付费用的,应当严格履行内部审批及支付的手续。 <westbank> In case an enterprise pays any money to an individual or a non-business entity, it shall perform the formalities of payment and internal examination and approval strictly.
第四十一条 企业可以根据法律、法规和国家有关规定,对经营者和核心技术人员实行与其他职工不同的薪酬办法,属于本级人民政府及其部门、机构出资的企业,应当将薪酬办法报主管财政机关备案。 <westbank> Article 41 An enterprise may carry out different compensation measures for the operators and core technical personnel from those for the other employees under the related laws, regulations and provisions of the state, and if it is an enterprise invested by the people's government of the same level or its any departments or organs, the compensation measures shall be reported to the competent authority of finance for record.
第四十二条 企业应当按照劳动合同及国家有关规定支付职工报酬,并为从事高危作业的职工缴纳团体人身意外伤害保险费,所需费用直接作为成本(费用)列支。 <westbank> Article 42 An enterprise shall pay remunerations to its employees under the labor contract and the related provisions of the state and pay group personal accident insurance premiums for the employees undertaking high-risks, for which the necessary expenses shall be directly listed and paid as cost (expense).
经营者可以在工资计划中安排一定数额,对企业技术研发、降低能源消耗、治理“三废”、促进安全生产、开拓市场等作出突出贡献的职工给予奖励。 <westbank> An operator may prepare money of a certain amount out of its wages plan so as to reward the employees that have made significant contribution in technological research and development, reducing energy consumption, treating the three wastes which means waste gas, waste water and industrial residues, improving safe production and developing market and so on.
第四十三条 企业应当依法为职工支付基本医疗、基本养老、失业、工伤等社会保险费,所需费用直接作为成本(费用)列支。 <westbank> Article 43 An enterprise shall pay basic medical, basic pension, unemployment, working injury and other social insurance premiums for its employees, for which the necessary expenses shall be listed and paid as cost (expense) directly.
已参加基本医疗、基本养老保险的企业,具有持续盈利能力和支付能力的,可以为职工建立补充医疗保险和补充养老保险,所需费用按照省级以上人民政府规定的比例从成本(费用)中提取。超出规定比例的部分,由职工个人负担。 <westbank> With respect to an enterprise that has already undertaken the basic medical insurance or/and pension insurance, if it has continuous capacity to earn profits and pay, it may set up supplemental medical or/and pension insurance for its employees, for which the necessary expenses may be withdrawn from the cost (expense) at the proportion provisioned by the provincial people's government or above. The exceeding part shall be assumed by the employees themselves.
第四十四条 企业为职工缴纳住房公积金以及职工住房货币化分配的财务处理,按照国家有关规定执行。 <westbank> Article 44 Such financial affairs of an enterprise as the payment of public accumulation fund for housing and the monetized distribution of residential houses to employees shall be carried out under the related provisions of the state.
职工教育经费按照国家规定的比例提取,专项用于企业职工后续职业教育和职业培训。 <westbank> The expense for staff training shall be withdrawn at the proportion provisioned by the state, and shall be specially used for the follow-up vocational education and training of employees.
工会经费按照国家规定比例提取并拨缴工会。 <westbank> Labor union expenses shall be withdrawn at the proportion as provisioned by the state and appropriated to the labor union.
第四十五条 企业应当依法缴纳行政事业性收费、政府性基金以及使用或者占用国有资源的费用等。 <westbank> Article 45 An enterprise shall pay administrative undertaking charges, governmental funds and the expenses for using or occupying state-owned resources under law.
企业对没有法律法规依据或者超过法律法规规定范围和标准的各种摊派、收费、集资,有权拒绝。 <westbank> The enterprises are entitled to refuse to pay all kinds of apportions, charges and fund-raisings without legal basis or beyond the scope and standards provisioned by any law or regulation.
第四十六条 企业不得承担属于个人的下列支出: <westbank> Article 46 An enterprise may not bare the following expenses that belong to individual payment:
(一) 娱乐、健身、旅游、招待、购物、馈赠等支出。 <westbank> (1) expenses on entertainment, body-building, tourism, serving, shopping or donating and so on;
(二) 购买商业保险、证券、股权、收藏品等支出。 <westbank> (2) expenses on purchasing commercial insurances, securities, stock equities or collections and so on;
(三) 个人行为导致的罚款、赔偿等支出。 <westbank> (3) expenses on the penalty or compensation and so on caused by individual act;
(四) 购买住房、支付物业管理费等支出。 <westbank> (4) expenses on purchasing residential house or paying realty management fees and so on; and
(五) 应由个人承担的其他支出。 <westbank> (5) other expenses that shall be assumed by an individual.
第六章 收益分配 <westbank> Chapter VI Income Distribution
第四十七条 投资者、经营者及其他职工履行本企业职务或者以企业名义开展业务所得的收入,包括销售收入以及对方给予的销售折扣、折让、佣金、回扣、手续费、劳务费、提成、返利、进场费、业务奖励等收入,全部属于企业。 <westbank> Article 47 All the incomes gained by any investor, operator or any other employee of an enterprise from the performance of duties of the enterprise or from conducting business in the name of the enterprise, including sales income and the sales discounts, allowances, commissions, brokerages, handling charges, service charges, deductions, profit refunds, slotting allowances and business rewards and so on that are given by the other party, shall be remained by the enterprise.
企业应当建立销售价格管理制度,明确产品或者劳务的定价和销售价格调整的权限、程序与方法,根据预期收益、资金周转、市场竞争、法律规范约束等要求,采取相应的价格策略,防范销售风险。 <westbank> An enterprise shall set up a management system for selling price, define the pricing of its products and services and clarify the power limits, procedures and methods for adjusting selling prices, take corresponding price strategies to prevent selling risks under the prospective earning, capital turnover, market competition, restrictions from laws and norms and other requirements and so on.
第四十八条 企业出售股权投资,应当按照规定的程序和方式进行。股权投资出售底价,参照资产评估结果确定,并按照合同约定收取所得价款。在履行交割时,对尚未收款部分的股权投资,应当按照合同的约定结算,取得受让方提供的有效担保。 <westbank> Article 48 An enterprise shall sell its equity investment according to the stipulated procedures and methods. The bottom price for the sale of equity investment shall be decided by referring to assets assessment results, and the purchase price shall be collected under the contract. In performing the delivery, the part of the equity investment whose payment has not been obtained yet shall be settled under the contract and the effective guarantee of the assignee shall be gained.
上市公司国有股减持所得收益,按照国务院的规定处理。 <westbank> The income gained by a listed company from the deduction of state-owned shares it holds shall be dealt with under the provisions of the State Council.
第四十九条 企业发生的年度经营亏损,依照税法的规定弥补。税法规定年限内的税前利润不足弥补的,用以后年度的税后利润弥补,或者经投资者审议后用盈余公积弥补。 <westbank> Article 49 The annual operating losses that an enterprise suffered shall be fetched up under the provisions of the laws on taxation. In case the pretax profit gained within the prescribed number of years is insufficient to fetch up the loss, such losses shall be fetched up with the after-tax profit gained in the following years or with the surplus reserves after being discussed by the investors.
第五十条 企业年度净利润,除法律、行政法规另有规定外,按照以下顺序分配: <westbank> Article 50 Except that it is otherwise stipulated by any laws or administrative regulations, the annual net profit of an enterprise shall be distributed in the following descending order:
(一) 弥补以前年度亏损。 <westbank> (1) to fetch up the losses of the previous year;
(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。 <westbank> (2) to withdraw 10% of the legal accumulation fund, and it is allowed t

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