财政部关于外商投资企业对外投资资产评估增减值财务处理问题的补_法律英语

财政部关于外商投资企业对外投资资产评估增减值财务处理问题的补

文章来源：文章作者：发布时间：2007-07-02 02:45 字体： [大中小]　进入论坛

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财企[2004]134号

颁布日期：20040810 　实施日期：20040810 　颁布单位：财政部

　　CaiQi [2004] No.134

　　The finance departments （administrations） of all provinces， autonomous¹ regions， municipalities directly under the Central Government and the cities under separate state planning：

　　After we issued Notice of the Ministry² of Finance on How to Deal with the Accounting³ Issues about the Assessed Increase and Decrease of the Overseas Investment Assets of Foreign-funded Enterprises （No. 181 [2003]）， some areas and enterprises reflected that it is still not specific whether the undistributed profits of previous years coming from assessed increase of the overseas investment assets of foreign-funded enterprises may be used in the dividends⁴ paid to shareholders⁵， and disputes arose in the implementation⁶. With a view to favoring the sound development of foreign-funded enterprises and maintaining the benefits of Sino-foreign parties in the long run， supplementary⁷ notice concerning this issue is hereby given：

　　1. Undistributed profits of the previous years coming from the assessed increase of overseas investment assets of foreign-funded enterprises， along with the assessed increase balance of assets that haven‘t amortized⁸ into profits， shall not be used to the dividends paid to shareholders any longer and shall be totally transferred into capital surplus.

　　After Notice of the Ministry of Finance on How to Deal with the Accounting Issues about the Assessed Increase and Decrease of the Overseas Investment Assets of Foreign-funded Enterprises （No. 181 [2003]） was issued and implemented⁹， where foreign-funded enterprises has already transferred the assessed increase of overseas investment assets of the previous years into profits and distributed them， they shall not be adjusted retroactively.

　　2. Sino and foreign shareholders shall be entitled to demand the enterprises to distribute profits ipso jure， but when the enterprises make decisions on the profit distribution program， they shall abide¹⁰ by the laws， administrative¹¹ regulations and other relevant provisions provided for by financial departments of the State Council， and shall also carry out plenary negotiation¹².

　　3. The present notice shall be implemented as of the promulgation¹³ date.

　　Ministry of Finance of the People's Republic of China

　　August 10th， 2004

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收听单词发音

1 autonomous
adj.自治的；独立的
参考例句：
They proudly declared themselves part of a new autonomous province.他们自豪地宣布成为新自治省的一部分。 This is a matter that comes within the jurisdiction of the autonomous region.这件事是属于自治区权限以内的事务。

2 ministry
n.(政府的)部；牧师
参考例句：
They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。 We probed the Air Ministry statements.我们调查了空军部的记录。

3 accounting
n.会计，会计学，借贷对照表
参考例句：
A job fell vacant in the accounting department.财会部出现了一个空缺。 There's an accounting error in this entry.这笔账目里有差错。

4 dividends
红利( dividend的名词复数 )；股息；被除数；（足球彩票的）彩金
参考例句：
Nothing pays richer dividends than magnanimity. 没有什么比宽宏大量更能得到厚报。 Their decision five years ago to computerise the company is now paying dividends. 五年前他们作出的使公司电脑化的决定现在正产生出效益。

5 shareholders
n.股东( shareholder的名词复数 )
参考例句：
The meeting was attended by 90% of shareholders. 90%的股东出席了会议。 the company's fiduciary duty to its shareholders 公司对股东负有的受托责任

6 implementation
n.实施，贯彻
参考例句：
Implementation of the program is now well underway.这一项目的实施现在行情看好。

7 supplementary
adj.补充的，附加的
参考例句：
There is a supplementary water supply in case the rain supply fails.万一主水源断了，我们另外有供水的地方。 A supplementary volume has been published containing the index.附有索引的增补卷已经出版。

8 amortized
v.分期偿还（债务）( amortize的过去式和过去分词 )
参考例句：
Business expenses had to be amortized over a 60 month period. 营业费用必须在60个月的时间内分期偿还。来自辞典例句 This high initial capitalization is rapidly amortized in the well managed high-density orchard. 在管理好的高密植果园里，这个最初的高额成本可以很快收回。来自辞典例句

9 implemented
v.实现( implement的过去式和过去分词 )；执行；贯彻；使生效
参考例句：
This agreement, if not implemented, is a mere scrap of paper. 这个协定如不执行只不过是一纸空文。来自《现代汉英综合大词典》 The economy is in danger of collapse unless far-reaching reforms are implemented. 如果不实施影响深远的改革，经济就面临崩溃的危险。来自辞典例句

10 abide
vi.遵守；坚持；vt.忍受
参考例句：
You must abide by the results of your mistakes.你必须承担你的错误所造成的后果。 If you join the club,you have to abide by its rules.如果你参加俱乐部，你就得遵守它的规章。

11 administrative
adj.行政的，管理的
参考例句：
The administrative burden must be lifted from local government.必须解除地方政府的行政负担。 He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。

12 negotiation
n.谈判，协商
参考例句：
They closed the deal in sugar after a week of negotiation.经过一星期的谈判，他们的食糖生意成交了。 The negotiation dragged on until July.谈判一直拖到7月份。

13 promulgation
n.颁布
参考例句：
The new law comes into force from the day of its promulgation. 新法律自公布之日起生效。来自《简明英汉词典》 Article 118 These Regulations shall come into effect from the day of their promulgation. 第一百一十八条本条例自公布之日起实施。来自经济法规部分

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