企业会计准则中英版Word文档下载推荐.docx

1、第二条 下列各项适用其他相关会计准则：Article 2 Other relevant accounting standards shall apply to such items as follows:（一） 外币长期股权投资的折算，适用企业会计准则第 19 号外币折算。（1） The Accounting Standards for Enterprises No. 19 - Foreign CurrencyTranslation shall apply to the translation of long term equity investments in foreign currenc

2、ies;（二）本准则未予规范的长期股权投资，适用企业会计准则第 22 号金融工具确认和计量。（2）The Accounting Standards for Enterprises No. 22 -Recognition and measurement of Financial Instruments shall apply to the long term investments which havent been dealt with by the present standards.第二章 初始计量Chapter II Initial Measurement第三条 企业合并形成的长期股权投

3、资，应当按照下列规定确定其初始投资成本：Article 3 The initial cost of the long-term equity investment formed in the merger of an enterprise shall be ascertained in accordance with the following provisions:（一） 同一控制下的企业合并，合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的，应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产

4、以及所承担债务账面价值之间的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。（1） For the merger of enterprises under the same control, if the consideration of the merging enterprise is that it makes payment in cash, transfers non-cash assets or bear its debts, it shall, on the date of merger, regard the share of the book value of th

5、e owners equity of the merged enterprise as the initial cost of the long-term equity investment. The difference between the initial cost of the long-term equity investment and the payment in cash, non-cash assets transferred as well as the book value of the debts borne by the merging party shall off

6、set against the capital reserve. If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted.合并方以发行权益性证券作为合并对价的，应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本，长期股权投资初始投资成本与所发行股份面值总额之间的差额，应当调整资本公积；If the consideration of the merging enterprise is that it issue

7、s equity securities, it shall, on the date of merger, regard the share of the book value of the owners equity of the merged enterprise as the initial cost of the long-term equity investment. The total face value of the stocks issued shall be regarded as the capital stock, while the difference betwee

8、n the initial cost of the long-term equity investment and total face value of the shares issued shall offset against the capital reserve. If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted.（二） 非同一控制下的企业合并，购买方在购买日应当按照企业会计准则第 20 号企业合并确定的合并成本作为长期股权投资的初始投资成本。（2） Fo

9、r the merger under different control, the merging party shall, on the date of merger, regard the merger costs ascertained in accordance with the Accounting Standards for Enterprises No. 20 Merger of Enterprises as the initial cost of the long-term equity investment.第四条 除企业合并形成的长期股权投资以外，其他方式取得的长期股权投资

10、，应当按照下列规定确定其初始投资成本：Article 4 Besides the long-term equity investments formed by the merger of enterprises, the initial cost of a long-term equity investment obtained by other means shall be ascertained in accordance with the provisions as follows:（一）以支付现金取得的长期股权投资，应当按照实际支付的购买价款作为初始投资成本。初始投资成本包括与取得长期

11、股权投资直接相关的费用、税金及其他必要支出。（1） The initial cost of a long-term equity investment obtained by makingpayment in cash shall be the purchase cost which is actually paid. The initial cost consists of the expenses directly relevant to the obtainment of the longterm equity investment, taxes and other necessary

12、expenses. （二）以发行权益性证券取得的长期股权投资，应当按照发行权益性证券的公允价值作为初始投资成本。（2） The initial cost of a long-term equity investment obtained on the basis of issuing equity securities shall be the fair value of the equity securities issued.（三）投资者投入的长期股权投资，应当按照投资合同或协议约定的价值作为初始投资成本，但合同或协议约定价值不公允的除外。（3） The initial cost of a

13、 long-term equity investment of an investor shall be the value stipulated in the investment contract or agreement except the unfair value stipulated in the contract or agreement.（四）通过非货币性资产交换取得的长期股权投资，其初始投资成本应当按照企业会计准则第7 号非货币性资产交换确定。（4） The initial cost of a long-term investment obtained by the exch

14、ange of nonmonetary assets shall be ascertained in accordance with the Accounting Standards for Enterprises No. 7 Exchange of Non-monetary Assets.（五）通过债务重组取得的长期股权投资，其初始投资成本应当按照企业会计准则第 12 号债务重组确定。（5） The initial cost of a long-term equity investment obtained by recombination of liabilities shall be a

15、scertained in accordance with Accounting Standards for Enterprises No. 12 Debt Restructuring.第三章 后续计量Chapter III Subsequent Measurement第五条 下列长期股权投资应当按照本准则第七条规定，采用成本法核算：Article 5 The following long-term equity investments shall, in accordance with Article 7 of these Standards, be measured by employin

16、g the cost method:（一）投资企业能够对被投资单位实施控制的长期股权投资。控制，是指有权决定一个企业的财务和经营政策，并能据以从该企业的经营活动中获取利益。投资企业能够对被投资单位实施控制的，被投资单位为其子公司，投资企业应当将子公司纳入合并财务报表的合并范围。投资企业对子公司的长期股权投资，应当采用本准则规定的成本法核算，编制合并财务报表时按照权益法进行调整。（1） A long-term equity investment of an investing enterprise that is able to control the invested enterprise.

17、The term control refers to the power to determine the financial and operating polices of an enterprise and obtain benefits from its operating activities of the enterprise. If the investing enterprise can control an invested entity, the invested entity as its subsidiary company shall be included in t

18、he consolidation range of the consolidated financial statements. For a long term equity investment on the subsidiary company of an investing enterprise, the investing enterprise shall accounted by employing the cost method as prescribed by these Standards, and shall make an adjustment by employing t

19、he equity method when it works out consolidated financial statements. （二）投资企业对被投资单位不具有共同控制或重大影响，并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资。共同控制，是指按照合同约定对某项经济活动所共有的控制，仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。投资企业与其他方对被投资单位实施共同控制的，被投资单位为其合营企业。重大影响，是指对一个企业的财务和经营政策有参与决策的权力，但并不能够控制或者与其他方一起共同控制这些政策的制定。投资企业能够对被投资单位施加重大

20、影响的,被投资单位为其联营企业。（2） A long-term equity investment of the investing enterprise that does not do joint control or does not have significant influences on the invested entity, and entity, and has no offer in the active market and its fair value cannot be reliably measured. The term joint control refers

21、 to the control over an economic activity in accordance with the contracts and agreements, which does not exist unless the investing parties of the economic activity with one an assent on sharing the control power over the relevant important financial and operating decisions. Where an investing ente

22、rprise and other parties do joint control overan invested entity, the invested entity shall be their joint enterprise. The term significant influences refers to the power to participate in making decisions on the financial and operating policies of an enterprise, but not to control or do joint contr

23、ol together with other parties over the formulation of these policies. Where an investing enterprise is able to have significant influences on an invested entity, the invested entity shall be its associated entity.第六条 在确定能否对被投资单位实施控制或施加重大影响时，应当考虑投资企业和其他方持有的被投资单位当期可转换公司债券、当期可执行认股权证等潜在表决权因素。Article 6

24、When ascertaining whether or not it is able to control or havesignificant influences on an invested entity, an enterprise shall take into consideration the invested enterprises current convertible corporate bonds and current executable warrants held by the investing enterprise and other parties, as

25、well as other potential factors concerning the voting rights.第七条 采用成本法核算的长期股权投资应当按照初始投资成本计价。追加或收回投资应当调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润，确认为当期投资收益。投资企业确认投资收益，仅限于被投资单位接受投资后产生的累积净利润的分配额，所获得的利润或现金股利超过上述数额的部分作为初始投资成本的收回。Article 7 The price of a long-term equity investment measured by employing the cost method

26、 shall be included at its initial investment cost. If there are additional investments or disinvestments, the cost of the long-term equity investment shall be adjusted. The dividends or profits declared to distribute by the invested entity shall be recognized as the current investment income. The in

27、vestment income recognized by the investing enterprise shall be limited to the amount received from the accumulative net profits that arise after the invested entity has accepted the investment. Where the amount of profits or cash dividends obtained by the investing entity exceeds the aforesaid amou

28、nt, it shall be regarded as recovery of initial investment cost.第八条 投资企业对被投资单位具有共同控制或重大影响的长期股权投资，应当按照本准则第九条至第十三条规定，采用权益法核算。 Article 8 A long-term equity investment of the investing enterprise that does joint control or significant influences over the invested entity shall, in accordance with Article

29、s 9 through 13 of these Standards, be measured by employing the equity method.第九条 长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的，不调整长期股权投资的初始投资成本；长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的，其差额应当计入当期损益，同时调整长期股权投资的成本。被投资单位可辨认净资产的公允价值，应当比照企业会计准则第 20 号企业合并的有关规定确定。Article 9 If the initial cost of a long-term equit

30、y investment is more than the investing enterprise attributable share of the fair value of the invested entitys identifiable net assets for the investment, the initial cost of the long-term equity investment may not be adjusted. If the initial cost of a long-term equity investment is less than the i

31、nvesting enterprises identifiable net assets for the investment, the difference shall be included in the current profits and losses and the cost of the long-term equity investment shall be adjusted simultaneously. The fair value of the identifiable net assets of the invested entity shall be ascertained by referring to th