企業(yè)會(huì)計(jì)準(zhǔn)則(5)
第四十一條 盈余公積金是指按照國(guó)家有關(guān)規(guī)定從利潤(rùn)中提取的公積金。
Article 41 Surplus reserve refers to the reserve fund set up from profit according to relevant State regulations.
盈余公積金應(yīng)當(dāng)按實(shí)際提取數(shù)記帳。
Surplus reserve shall be accounted for at the amount actually set up.
第四十二條 未分配利潤(rùn)是企業(yè)留于以后年度分配的利潤(rùn)或待分配利潤(rùn)。
Article 42 Undistributed profit refers to the profit reserved for future distribution or to be distributed.
第四十三條 投入資本、資本公積金、盈余公積金和未分配利潤(rùn)的各個(gè)項(xiàng)目,應(yīng)當(dāng)在會(huì)計(jì)報(bào)表中分項(xiàng)列示。
Article 43 Invested capital, capital reserve, surplus reserve and undistributed profit shall be itemized and shown in financial statements.
如有未彌補(bǔ)虧損,應(yīng)作為所有者權(quán)益的減項(xiàng)反映。
Deficit not yet made up, if any, shall be shown as a deduction item of owners' equity.
第六章 收入
Chapter VI Revenue
第四十四條 收入是企業(yè)在銷售商品或者提供勞務(wù)等經(jīng)營(yíng)業(yè)務(wù)中實(shí)現(xiàn)的營(yíng)業(yè)收入。包括基本業(yè)務(wù)收入和其他業(yè)務(wù)收入。
Article 44 Revenue refers to the financial inflows to an enterprise as a result of the sale of goods and services, and other business activities of the enterprise, including basic operating revenue and other operating revenue.
第四十五條 企業(yè)應(yīng)當(dāng)合理確認(rèn)營(yíng)業(yè)收入的實(shí)現(xiàn),并將已實(shí)現(xiàn)的收入按時(shí)入帳。
Article 45 Enterprises shall rationally recognize revenue and account for the revenue on time.
企業(yè)應(yīng)當(dāng)在發(fā)出商品、提供勞務(wù),同時(shí)收訖價(jià)款或者取得索取價(jià)款的憑據(jù)時(shí),確認(rèn)營(yíng)業(yè)收入。
Enterprises shall recognize revenue when merchandise shipped, service provided as well as money collected or rights to collect money obtained.
長(zhǎng)期工程(包括勞務(wù))合同,一般應(yīng)當(dāng)根據(jù)完成進(jìn)度法或者完成合同法合理確認(rèn)營(yíng)業(yè)收入。
Revenue of long-term project contract (including labour service) shall be reasonably recognized, in general, according to the completed progress method or the completed contract method.
第四十六條 銷售退回、銷售折讓和銷售折扣,應(yīng)作為營(yíng)業(yè)收入的抵減項(xiàng)目記帳。
Article 46 Return of sales, sales allowances and sales discount shall be accounted for as deduction item of operating revenue.
第七章 費(fèi)用
Chapter VII Expenses
第四十七條 費(fèi)用是企業(yè)在生產(chǎn)經(jīng)營(yíng)過(guò)程中發(fā)生的各項(xiàng)耗費(fèi)。
Article 47 Expenses refer to the outlays incurred by an enterprise in the course of production and operation.
第四十八條 直接為生產(chǎn)商品和提供勞務(wù)等發(fā)生的直接人工、直接材料、商品進(jìn)價(jià)和其他直接費(fèi)用,直接計(jì)入生產(chǎn)經(jīng)營(yíng)成本;
Article 48 Expenses directly incurred by an enterprise in production and provision of service, including direct labour, direct materials, purchase price of commodities and other direct expenses shall be charged directly into the cost of production or operation;
企業(yè)為生產(chǎn)商品和提供勞務(wù)而發(fā)生的各項(xiàng)間接費(fèi)用,應(yīng)當(dāng)按一定標(biāo)準(zhǔn)分配計(jì)入生產(chǎn)經(jīng)營(yíng)成本。
indirect expenses incurred in production and provision of service by an enterprise is to be allocated into the cost of production and operation, according to certain standards of allocation.
第四十九條 企業(yè)行政管理部門為組織和管理生產(chǎn)經(jīng)營(yíng)活動(dòng)而發(fā)生的管理費(fèi)用和財(cái)務(wù)費(fèi)用,為銷售和提供勞務(wù)而發(fā)生進(jìn)貨費(fèi)用、銷售費(fèi)用,應(yīng)當(dāng)作為期間費(fèi)用,直接計(jì)入當(dāng)期損益。
Article 49 Administrative and financial expenses incurred by enterprise's administrative sectors for organizing and managing production and operation, purchase expenses on commodities purchased, and sales expenses for selling commodities and providing service, shall be directly accounted as periodic expense in the current profit and loss.
第五十條 本期支付應(yīng)由本期和以后各期負(fù)擔(dān)的費(fèi)用,應(yīng)當(dāng)按一定標(biāo)準(zhǔn)分配計(jì)入本期和以后各期。本期尚未支付但應(yīng)由本期負(fù)擔(dān)的費(fèi)用,應(yīng)當(dāng)預(yù)提計(jì)入本期。
Article 50 The expenses paid in current period but attributable to the current and future periods shall be distributed and accounted into current and future periods. The expenses attributable to the current period but not yet paid in current period shall be recognized as accrued expenses of the current period.
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