企业会计准则第合并财务报表中英对照.docx

1、企业会计准则第合并财务报表中英对照Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements企业会计准则第33号合并财务报表Chapter I General Provisions第一章 总则Article 1: These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulat

2、ing the preparation and presentation of consolidated financial statements.第一条 为了规范合并财务报表的编制和列报，根据企业会计准则基本准则，制定本准则。Article 2: consolidated financial statements are structural reports about the financial status, business performances and cash flows of the enterprise group formulated by parent companie

3、s and subsidiary companies.第二条 合并财务报表，是指反映母公司和其全部子公司形成的企业集团整体财务状况、经营成果和现金流量的财务报表。Parent company means the company has one or more subsidiary companies (or main body).母公司，是指有一个或一个以上子公司的企业（或主体，下同）。Subsidiary companies mean which are controlled by their parent company.子公司，是指被母公司控制的企业。Article 3: The con

4、solidated financial statements shall at least comprise the following parts:第三条 合并财务报表至少应当包括下列组成部分：(1) The consolidated balance sheet;（一）合并资产负债表；(2) The consolidated profit statement;（二）合并利润表；(3) The consolidated cash flow statement;（三）合并现金流量表；(4) The consolidated statement of changes in the owners e

5、quities (or shareholders equities, the same below); and（四）合并所有者权益（或股东权益，下同）变动表；(5) The notes.（五）附注。Article 4: parent company should prepare consolidated financial statements.第四条 母公司应当编制合并财务报表。Article 5: foreign currency financial statement translation shall be subject to the Accounting Standard for

6、Business Enterprises No.19- Foreign Currency Translation and the Accounting Standards for Enterprises No. 31 - Cash Flow Statements.第五条 外币财务报表折算，适用企业会计准则第19号外币折算和企业会计准则第31号现金流量表。Chapter II Consolidated Scope第二章 合并范围Article 6: the scope of consolidated financial statements shall be confirmed base on

7、the control.第六条 合并财务报表的合并范围应当以控制为基础予以确定。Control means an enterprise can decide the financial and manage policy of another enterprise and have authority to earn the benefit from another enterprise.控制，是指一个企业能够决定另一个企业的财务和经营政策，并能据以从另一个企业的经营活动中获取利益的权力。Article 7: parent enterprises have more than half of

8、voting rights of invested enterprises directly or by subsidiaries. Parent enterprises are able to control the invested company, so the invested company shall be determined its subsidiary within the consolidated scope. However, except for the invested company which cant be proved to without controlle

9、d by parent enterprise.第七条 母公司直接或通过子公司间接拥有被投资单位半数以上的表决权，表明母公司能够控制被投资单位，应当将该被投资单位认定为子公司，纳入合并财务报表的合并范围。但是，有证据表明母公司不能控制被投资单位的除外。Article 8: parent enterprises having less than half of voting rights of invested enterprises, which meet one of the following conditions, shall be deemed that parent enterpris

10、e can control invested enterprises. The invested company shall be determined its subsidiary within the consolidated scope. However, except for the invested company which cant be proved to without controlled by parent enterprise:1) more than half of voting rights of invested enterprises, through the

11、agreement among the other investors of the invested company2) rights to decide the financial and business policy of invested enterprise as the article of association or agreement3) have rights to appoint and removal most of members of the board of directors or such institutions4) have most of voting

12、 right in the board of directors or such institutions of invested enterprises.第八条 母公司拥有被投资单位半数或以下的表决权，满足下列条件之一的，视为母公司能够控制被投资单位，应当将该被投资单位认定为子公司，纳入合并财务报表的合并范围。但是，有证据表明母公司不能控制被投资单位的除外：（一）通过与被投资单位其他投资者之间的协议，拥有被投资单位半数以上的表决权。（二）根据公司章程或协议，有权决定被投资单位的财务和经营政策。（三）有权任免被投资单位的董事会或类似机构的多数成员。（四）在被投资单位的董事会或类似机构占多数表决

13、权。Article 9: Whether controlling the invested enterprises, shall consider potential factors of voting rights, including the term of convertible bonds, executable warrants in the period and so on which deprive from invested enterprises owned by the enterprise and others.第九条 在确定能否控制被投资单位时，应当考虑企业和其他企业持

14、有的被投资单位的当期可转换的可转换公司债券、当期可执行的认股权证等潜在表决权因素。Article 10: parent company shall put all subsidiaries involved in the consolidated scope of consolidated financial statement.第十条 母公司应当将其全部子公司纳入合并财务报表的合并范围。Chapter III consolidated process第三章 合并程序Article 11: consolidated financial statement shall be prepared b

15、y parent enterprise based on the financial statement of parent enterprise and subsidiaries, according with other relevant materials, as adjusted long term share investment by equity method.第十一条 合并财务报表应当以母公司和其子公司的财务报表为基础，根据其他有关资料，按照权益法调整对子公司的长期股权投资后，由母公司编制。Article 12: parent company shall unify the a

16、ccounting policy of each subsidiary and enable accounting policy of subsidiaries to keep consistent with which of parent enterprise.第十二条 母公司应当统一子公司所采用的会计政策，使子公司采用的会计政策与母公司保持一致。The accounting policy is different from which of parent enterprise, which shall be adjusted as parent enterprise; or subsidi

17、aries shall prepare financial statement again required by parent company.子公司所采用的会计政策与母公司不一致的，应当按照母公司的会计政策对子公司财务报表进行必要的调整；或者要求子公司按照母公司的会计政策另行编报财务报表。Article 13: parent company shall unify the accounting periods of each subsidiaries to keep consistent with parent company.第十三条 母公司应当统一子公司的会计期间，使子公司的会计期间与

18、母公司保持一致。The accounting period is different from parent enterprises, which shall be adjusted as parent enterprise; or subsidiaries shall prepare financial statement again required by parent company.子公司的会计期间与母公司不一致的，应当按照母公司的会计期间对子公司财务报表进行调整；或者要求子公司按照母公司的会计期间另行编报财务报表。Article 14: when preparing consolid

19、ated financial statement, subsidiaries shall provide listed materials besides financial statement:第十四条 在编制合并财务报表时，子公司除了应当向母公司提供财务报表外，还应当向母公司提供下列有关资料：(1) Accounting policy inconsistent with its parent enterprise and its effected amount（一）采用的与母公司不一致的会计政策及其影响金额；(2) Explanation of inconsistent accountin

20、g period（二）与母公司不一致的会计期间的说明；(3) All relevant materials of internal transaction occurred among the parent enterprise and other subsidiaries（三）与母公司、其他子公司之间发生的所有内部交易的相关资料；(4) relevant materials for change of owners equity（四）所有者权益变动的有关资料；(5) other materials for preparing consolidated financial statement（

21、五）编制合并财务报表所需要的其他资料。Sector I consolidated balance sheet第一节 合并资产负债表Article 15: consolidated balance sheet shall be prepared by parent enterprise based on the balance sheet of parent enterprise and subsidiary companies, which is offset the effect on the internal transaction between the parent enterpris

22、e and subsidiary company or among the subsidiaries.第十五条 合并资产负债表应当以母公司和子公司的资产负债表为基础，在抵销母公司与子公司、子公司相互之间发生的内部交易对合并资产负债表的影响后，由母公司合并编制。(1) long-term share investment from parent companies to subsidiary companies and the parent enterprise enjoyed share of owners equity of subsidiaries shall be offset agai

23、nst each other and corresponding depreciation preparation of long term share investment.（一）母公司对子公司的长期股权投资与母公司在子公司所有者权益中所享有的份额应当相互抵销，同时抵销相应的长期股权投资减值准备。On the acquisition date, the balance of long-term share investment from parent companies to subsidiary companies and the parent company enjoyed share

24、of owners equity of subsidiaries shall be indicated in the goodwill item. For the depreciation of goodwill, shall be indicated according with test for devaluation.在购买日，母公司对子公司的长期股权投资与母公司在子公司所有者权益中所享有的份额的差额，应当在商誉项目列示。商誉发生减值的，应当按照经减值测试后的金额列示。Long-term share investment from each company and long-term s

25、hare investment from subsidiaries to parent company shall be offset correspondence with the long-term share investment as above regulation.各子公司之间的长期股权投资以及子公司对母公司的长期股权投资，应当比照上述规定，将长期股权投资与其对应的子公司或母公司所有者权益中所享有的份额相互抵销。(2) the credit and debt from parent enterprises and subsidiary company or among subsid

26、iaries shall be offset against each other, meanwhile corresponding to offset the bad debt provision and depreciation preparation for bond investment.（二）母公司与子公司、子公司相互之间的债权与债务项目应当相互抵销，同时抵销应收款项的坏账准备和债券投资的减值准备。After the bond investments and bond payable from parent enterprises and subsidiary company or

27、among subsidiaries are offset against each other, the balance shall be included into investment income item.母公司与子公司、子公司相互之间的债券投资与应付债券相互抵销后，产生的差额应当计入投资收益项目。(3) The unrealized internal sales profit and loss, which included in the sales of goods or inventory, fixed assets, construction materials, const

28、ruction in process and intangible assets, from the parent enterprise and subsidiary enterprise or among the subsidiaries, shall be offset.（三）母公司与子公司、子公司相互之间销售商品（或提供劳务，下同）或其他方式形成的存货、固定资产、工程物资、在建工程、无形资产等所包含的未实现内部销售损益应当抵销。The devaluation preparation or depreciation preparation for inventory, fixed asse

29、ts, construction materials, construction in process and intangible assets shall be offset with relevant unrealized internal sales profit and loss.对存货、固定资产、工程物资、在建工程和无形资产等计提的跌价准备或减值准备与未实现内部销售损益相关的部分应当抵销。(4) Other internal transactions occurred between parent enterprise and subsidiary company or among

30、 the subsidiaries, which have an effect on consolidated financial statement, shall be offset.（四）母公司与子公司、子公司相互之间发生的其他内部交易对合并资产负债表的影响应当抵销。Article 16: for the shares in the owners equity of subsidiary company not belong to parent enterprise, shall be indicated in the item of “minority shareholders equi

31、ty” belonging the owners equity in the consolidated balance sheet.第十六条 子公司所有者权益中不属于母公司的份额，应当作为少数股东权益，在合并资产负债表中所有者权益项目下以“少数股东权益”项目列示。Article 17: In the period of report, for the added subsidiary companies controlled by the same enterprise preparing the balance sheet, shall adjust the beginning balanc

32、e of the consolidated financial statement.第十七条 母公司在报告期内因同一控制下企业合并增加的子公司，编制合并资产负债表时，应当调整合并资产负债表的期初数。The added subsidiary company not controlled by the same enterprise preparing the balance sheet, shall not adjust the beginning balance of the consolidated financial statement.因非同一控制下企业合并增加的子公司，编制合并资产负债表时，不应当调整合并资产负债表的期初数。Article 18: for parent enterprise settle the subsidiary company during the report period, preparing the consolidate balance sheet shall not adjust the