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中英对照法律资源--企业会计准则第38号--首次执行企业会计准则 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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企业会计准则第38号--首次执行企业会计准则 <westbank> Accounting Standards for Enterprises No. 38 - Initial Implementation of Accounting Standards for Enterprises 财会[2006]第3号 <westbank> Cai Kuai [2006] No.3 第一章 总则 <westbank> Chapter I General Provisions 第一条 为了规范首次执行企业会计准则对会计要素的确认、计量和财务报表列报，根据《企业会计准则--基本准则》，制定本准则。 <westbank> Article 1 According to the Accounting Standards for Enterprises - Basic Standards, this Standards is formulated in order to regulate the recognition and measurement of accounting elements, as well as the presentation of financial statements governed by the Initial Implementation of Accounting Standards for Enterprises, when the Accounting Standards for Enterprises is initially carried out. 第二条 首次执行企业会计准则，是指企业第一次执行企业会计准则体系，包括基本准则、具体准则和会计准则应用指南。 <westbank> Article 2 The phrase "initially implementing accounting standards for enterprises" means that the system of accounting standards for enterprises is first carried out, consisting of the basic standards, specific standards and guidelines on the application of accounting standards. 第三条 首次执行企业会计准则后发生的会计政策变更，适用《企业会计准则第28号--会计政策、会计估计变更和差错更正》。 <westbank> Article 3 The Accounting Standards for Enterprises No. 28 - Changes in Accounting Policies and Estimates? and Corrections of Errors shall apply to the alteration of accounting policies occurring after initially carrying out accounting standards for enterprises. 第二章 确认和计量 <westbank> Chapter II Recognition and Measurement 第四条 在首次执行日，企业应当对所有资产、负债和所有者权益按照企业会计准则的规定进行重新分类、确认和计量，并编制期初资产负债表。 <westbank> Article 4 On the date of initial implementation, according to the Accounting Standards for Enterprises, an enterprise shall make classification, recognition and measurement on all assets, liabilities and the owner's equities again, as well as shall make a balance sheet for the initial period. 编制期初资产负债表时，除按照本准则第五条至第十九条规定要求追溯调整的项目外，其他项目不应追溯调整。 <westbank> As making a balance sheet for the initial period, the enterprise shall make no retroactive modulation to any item except for those to which retroactive modulations shall be made according to Articles 5 through 19 of this Standards. 第五条 对于首次执行日的长期股权投资，应当分别下列情况处理： <westbank> Article 5 A long-term equity investment on the date of initial implementation shall be respectively conducted according to the circumstances as follows: （一） 根据《企业会计准则第20号--企业合并》属于同一控制下企业合并产生的长期股权投资，尚未摊销完毕的股权投资差额应全额冲销，并调整留存收益，以冲销股权投资差额后的长期股权投资账面余额作为首次执行日的认定成本。 <westbank> (1) In accordance with the Accounting Standards for Enterprises No. 20 - Business Combination, if a long-term equity investment is generated from a business combination under common control, the unamortized equity investment difference shall be entirely sterilized, the retained earnings shall be modulated, and the book balance of the long-term equity investment after the sterilization of the equity investment difference shall be considered as the cost recognition on the date of initial implementation. （二） 除上述（一）以外的其他采用权益法核算的长期股权投资，存在股权投资贷方差额的，应冲销贷方差额，调整留存收益，并以冲销贷方差额后的长期股权投资账面余额作为首次执行日的认定成本；存在股权投资借方差额的，应当将长期股权投资的账面余额作为首次执行日的认定成本。 <westbank> (2) For any other long-term equity investment calculated by equity method except that mentioned in Item (1), in case there is any equity investment difference on the credit side, it shall sterilize the credit balance, the retained earnings shall be modulated, and the book balance of the long-term equity investment after the sterilization on the credit side shall be considered as the cost recognition on the date of initial implementation. in case there is any equity investment difference on the debit side, the book value of the long-term equity investment shall be considered as the cost recognition on the date of initial implementation. 第六条 对于有确凿证据表明可以采用公允价值模式计量的投资性房地产，在首次执行日可以按照公允价值进行计量，并将账面价值与公允价值的差额调整留存收益。 <westbank> Article 6 In case any conclusive evidence indicates that an investment real estate may be measured at fair value, it may be measured at fair value on the date of initial implementation and the retained earnings shall be modulated based on the difference between its book value and its fair value. 第七条 在首次执行日，对于满足预计负债确认条件且该日之前尚未计入资产成本的弃置费用，应当增加该项资产成本，并确认相应的负债；同时，将应补提的折旧（折耗）调整留存收益。 <westbank> Article 7 On the date of initial implementation, for the discard expenses which meet the conditions for the recognition of expected liabilities but have not been charged to the asset costs prior to this date, the asset costs shall be increased and the related liabilities shall be recognized. Simultaneously, the retained earnings shall be modulated based on the depreciation (depletion) drawn complementarily. 第八条 对于首次执行日存在的解除与职工的劳动关系计划，满足《企业会计准则第9号--职工薪酬》预计负债确认条件的，应当确认因解除与职工的劳动关系给予补偿而产生的负债，并调整留存收益。 <westbank> Article 8 As to a plan on terminating the labor relationship with an employee which is already existing on the date of initial implementation, in case it meets the conditions described in the Accounting Standards for Enterprises No. 9 - Wages and Salaries of Employees for the recognition of expected liabilities, the liability resulting from the compensation made for the cancellation of the labor relationship with the employee shall be recognized as well as the retained earnings shall be modulated. 第九条 对于企业年金基金在运营中所形成的投资，应当在首次执行日按照公允价值进行计量，并将账面价值与公允价值的差额调整留存收益。 <westbank> Article 9 As to an investment formed in the operation of the enterprise annuities fund, it shall be measured at a fair value on the date of initial implementation and the retained earnings shall be modulated based on the difference between its book amount and the fair value. 第十条 对于可行权日在首次执行日或之后的股份支付，应当根据《企业会计准则第11号--股份支付》的规定，按照权益工具、其他方服务或承担的以权益工具为基础计算确定的负债的公允价值，将应计入首次执行日之前等待期的成本费用金额调整留存收益，相应增加所有者权益或负债。 <westbank> Article 10 As to a share-based payment of which the vesting date is on or after the date of initial implementation, upon the provisions of the Accounting Standards for Enterprises No. 11 - Share-based Payment, the retained earnings shall, in accordance with the fair value of the equity instrument, or service provided by any other party or liability assumed by any other party which is calculated and determined based on the equity instrument, be modulated at the amount of cost incurred during the vesting period before the date of initial implementation, and the owner's equities or liabilities shall be increased accordingly. 首次执行日之前可行权的股份支付，不应追溯调整。 <westbank> Any retroactive modulation may be not made to any share-based payment made for any exercisable right before the date of initial implementation. 第十一条 在首次执行日，企业应当按照《企业会计准则第13号--或有事项》的规定，将满足预计负债确认条件的重组义务，确认为负债，并调整留存收益。 <westbank> Article 11 On the date of initial implementation, according to the Accounting Standards for Enterprises No. 13 - Contingencies, an enterprise shall recognize those restructuring obligations meeting the conditions for the recognition of expected liabilities as liabilities, and shall modulate the retained earnings. 第十二条 企业应当按照《企业会计准则第18号--所得税》的规定，在首次执行日对资产、负债的账面价值与计税基础不同形成的暂时性差异的所得税影响进行追溯调整，并将影响金额调整留存收益。 <westbank> Article 12 On the date of initial implementation, in accordance with the provisions of the Accounting Standards for Enterprises No. 18 - Income Tax, an enterprise shall make a retroactive modulation to the effect of the temporary difference between the carrying amount of an asset or liability and its tax base on income tax, and shall modulate the retained earnings based on the affected amount. 第十三条 除下列项目外，对于首次执行日之前发生的企业合并不应追溯调整： <westbank> Article 13 Other than the items as follows, any retroactive modulation may not be made to the business combinations occurring before the date of initial implementation: （一） 按照《企业会计准则第20号--企业合并》属于同一控制下企业合并，原已确认商誉的摊余价值应当全额冲销，并调整留存收益。 <westbank> (1) As to a business combination under common control as prescribed in the Accounting Standards for Enterprises No. 20 - Business Combination, the amortized value of the originally recognized business reputation shall be entirely sterilized and the retained earnings shall be modulated. 按照该准则的规定属于非同一控制下企业合并的，应当将商誉在首次执行日的摊余价值作为认定成本，不再进行摊销。 <westbank> As to a business combination not under common control as described in this Standards, the amortized value of the business reputation on the date of initial implementation shall be recognized as cost, and it shall not be amortized any more. （二） 首次执行日之前发生的企业合并，合并合同或协议中约定根据未来事项的发生对合并成本进行调整的，如果首次执行日预计未来事项很可能发生并对合并成本的影响金额能够可靠计量的，应当按照该影响金额调整已确认商誉的账面价值。 <westbank> (2) As to the business combination occurring before the date of initial implementation, in case it is stipulated in the combination contract or agreement that the combination cost should be modulated in accordance with the occurrence of future events, and the future events expected on the date of initial implementation are likely to occur and their effects on the combination cost can be measured reliably, the carrying amount of the already recognized business reputation shall be modulated based on the affected amount. （三） 企业应当按照《企业会计准则第8号--资产减值》的规定，在首次执行日对商誉进行减值测试，发生减值的，应当以计提减值准备后的金额确认，并调整留存收益。 <westbank> (3) According to the Accounting Standards for Enterprises No. 8 - Asset Impairment, an enterprise shall have an impairment test for the business reputation on the date of initial implementation, if impaired, it shall be recognized with the amount after the impairment provision is made as well as the retained earnings shall be modulated. 第十四条 在首次执行日，企业应当将所持有的金融资产（不含《企业会计准则第2号--长期股权投资》规范的投资），划分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项、可供出售金融资产。 <westbank> Article 14 On the date of initial 实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
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