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中英对照法律资源--企业会计准则第34号--每股收益 |
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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34号--每股收益 <westbank> Accounting Standards for Enterprises No. 34 - Earnings Per Share 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 为了规范每股收益的计算方法及其列报，根据《企业会计准则--基本准则》，制定本准则。 <westbank> Article 1 In order to regulate the methods for the calculation of the earnings per share and the presentation thereof, these Standards are formulated according to the Basic Standards of Accounting Standards for Enterprises. 第二条 本准则适用于普通股或潜在普通股已公开交易的企业，以及正处于公开发行普通股或潜在普通股过程中的企业。 <westbank> Article 2 This Standards applies to enterprises whose ordinary shares or potential ordinary shares have been traded publicly, and those that are going on a public offering of ordinary stocks or potential ordinary shares. 潜在普通股，是指赋予其持有者在报告期或以后期间享有取得普通股权利的一种金融工具或其他合同，包括可转换公司债券、认股权证、股份期权等。 <westbank> The term "potential ordinary stock" refers to a financial instrument or other contract that could endow its holder ordinary with ordinary share rights within reporting term or the following term, such as convertible corporate bonds, share warrants, share options and etc. 第三条 合并财务报表中，企业应当以合并财务报表为基础计算和列报每股收益。 <westbank> Article 3 In the consolidated financial statements, an enterprise shall calculate and present the earnings per share based on the consolidated financial statements. 第二章 基本每股收益 <westbank> Chapter II Basic Earnings Per Share 第四条 企业应当按照归属于普通股股东的当期净利润，除以发行在外普通股的加权平均数计算基本每股收益。 <westbank> Article 4 For an enterprise, the basic earnings per share shall be calculated by dividing the current net profits belonging to the shareholders of ordinary shares by the weighted average number of ordinary shares issued to the public. 第五条 发行在外普通股加权平均数按下列公式计算： <westbank> Article 5 The weighted average number of ordinary shares which are issued to the public shall be calculated in the light of the formulas as follows: 发行在外普通股加权平均数=期初发行在外普通股股数＋当期新发行普通股股数×已发行时间÷报告期时间-当期回购普通股股数×已回购时间÷报告期时间 <westbank> The weighted average number of ordinary shares issued to the public = the number of ordinary shares issued to the public at the beginning of the period + the number of shares newly issued in the current period × the lapsed time after issuance ÷ the time during the reporting period - the number of ordinary shares repurchased in the current period × the lapsed time after repurchase ÷ the time during the reporting period 已发行时间、报告期时间和已回购时间一般按照天数计算；在不影响计算结果合理性的前提下，也可以采用简化的计算方法。 <westbank> The lapsed time after issuance, the time during the reporting period as well as the time after the repurchase shall be calculated by days. On the precondition of not affecting the reasonableness of calculation result, a simplified calculation method may be employed. 第六条 新发行普通股股数，应当根据发行合同的具体条款，从应收对价之日（一般为股票发行日）起计算确定。通常包括下列情况： <westbank> Article 6 In accordance with the specific terms and clauses of the issuance contract, the number of newly issued ordinary shares shall be calculated and decided as of the date of receivable consideration (generally the date of issuance of stocks), consisting of the circumstances as follows: （一） 为收取现金而发行的普通股股数，从应收现金之日起计算。 <westbank> (1) The number of ordinary shares issued for cash collection shall be calculated as of the date of cash receivable; （二） 因债务转资本而发行的普通股股数，从停计债务利息之日或结算日起计算。 <westbank> (2) The number of ordinary shares issued as a result of conversion of debt to capital shall be calculated as of the date of cessation of calculation of debt interest or the settlement date; （三） 非同一控制下的企业合并，作为对价发行的普通股股数，从购买日起计算； <westbank> (3) As to a business combination not under the same control, the number of ordinary shares issued as a consideration shall be calculated as of the purchase date. 同一控制下的企业合并，作为对价发行的普通股股数，应当计入各列报期间普通股的加权平均数。 <westbank> As to a business combination under the same control, the number of ordinary shares issued as a consideration shall be charged to the weighted average number of ordinary shares presented during each reporting period; and （四） 为收购非现金资产而发行的普通股股数，从确认收购之日起计算。 <westbank> (4) The number of ordinary shares issued for buying non-cash assets shall be calculated as of the date of recognition of the purchase. 第三章 稀释每股收益 <westbank> Chapter III Diluted Earnings Per Share 第七条 企业存在稀释性潜在普通股的，应当分别调整归属于普通股股东的当期净利润和发行在外普通股的加权平均数，并据以计算稀释每股收益。 <westbank> Article 7 If an enterprise has any diluted potential ordinary shares, it shall modulate the current net profits belonging to the shareholder of ordinary shares, and the weighted average number of ordinary shares issued to the public in a separately way, and then calculate the diluted earnings per share according to the adjusted results. 稀释性潜在普通股，是指假设当期转换为普通股会减少每股收益的潜在普通股。 <westbank> The term "diluted potential ordinary shares" refers to the potential ordinary shares of which the earnings per share shall be reduced on supposing they would be converted to ordinary shares in the current period. 第八条 计算稀释每股收益，应当根据下列事项对归属于普通股股东的当期净利润进行调整： <westbank> Article 8 When calculating the diluted earnings per share, an enterprise shall modulate the current net profits belonging to the shareholders of ordinary shares in accordance with the items as follows: （一） 当期已确认为费用的稀释性潜在普通股的利息； <westbank> (1) The interests of the diluted potential ordinary shares determined to be expenses in the current period; and （二） 稀释性潜在普通股转换时将产生的收益或费用。 <westbank> (2) The gains or expenses to be resulted from the conversion of the diluted potential ordinary shares. 上述调整应当考虑相关的所得税影响。 <westbank> The effects of the income tax on the aforesaid modulation shall be taken into consideration. 第九条 计算稀释每股收益时，当期发行在外普通股的加权平均数应当为计算基本每股收益时普通股的加权平均数与假定稀释性潜在普通股转换为已发行普通股而增加的普通股股数的加权平均数之和。 <westbank> Article 9 When calculating the diluted earnings per share, the weighted average number of the ordinary shares issued to the public in the current period shall be the sum of the weighted average number of ordinary shares in calculating the basic earnings per share and the weighted average number of increased ordinary shares on supposing that the diluted potential ordinary shares convert into ordinary shares already issued. 计算稀释性潜在普通股转换为已发行普通股而增加的普通股股数的加权平均数时，以前期间发行的稀释性潜在普通股，应当假设在当期期初转换； <westbank> When calculating the weighted average number of increased ordinary shares resulted from that the diluted potential ordinary shares convert into ordinary shares already issued, the diluted potential ordinary shares issued in prior periods shall be supposed to be converted at the beginning of the current period. 当期发行的稀释性潜在普通股，应当假设在发行日转换。 <westbank> The diluted potential ordinary shares issued in the current period shall be supposed to be converted on the date of issuance. 第十条 认股权证和股份期权等的行权价格低于当期普通股平均市场价格时，应当考虑其稀释性。计算稀释每股收益时，增加的普通股股数按下列公式计算： <westbank> Article 10 In case the exercise prices of the share warrants and share options are lower than the average market price of the ordinary shares of the current period, the dilution shall be taken into consideration. When calculating the diluted earnings per share, an enterprise shall calculate the number of the ordinary shares increased in accordance with the formula as follows: 增加的普通股股数=拟行权时转换的普通股股数-行权价格×拟行权时转换的普通股股数÷当期普通股平均市场价格 <westbank> The number of ordinary shares increased = the number of ordinary shares to be converted in the exercise of warrants - the exercise price × the number of ordinary shares to be converted in the exercise of warrants ÷ the average market price of ordinary shares in the current period 第十一条 企业承诺将回购其股份的合同中规定的回购价格高于当期普通股平均市场价格时，应当考虑其稀释性。 <westbank> Article 11 The dilution shall be taken into consideration when an enterprise promises that the price for the repurchase of its shares provided in the contract is higher than the average market price of the current period. 计算稀释每股收益时，增加的普通股股数按下列公式计算： <westbank> When calculating the diluted earnings per share, an enterprise shall calculate the number of the ordinary shares increased in accordance with the formula as follows: 增加的普通股股数=回购价格×承诺回购的普通股股数÷当期普通股平均市场价格-承诺回购的普通股股数 <westbank> The number of ordinary shares increased = the repurchase price × the number of ordinary shares promised to repurchase ÷ the average market price of the current period - the number of ordinary shares promised to repurchase 第十二条 稀释性潜在普通股应当按照其稀释程度从大到小的顺序计入稀释每股收益，直至稀释每股收益达到最小值。 <westbank> Article 12 The diluted potential ordinary shares shall be charged to the diluted earnings per share based on the extent of dilution according to the sequential order from the big to the small, until the diluted earnings per share to be the minimum. 第四章 列报 <westbank> Chapter IV Presentation 第十三条 发行在外普通股或潜在普通股的数量因派发股票股利、公积金转增资本、拆股而增加或因并股而减少，但不影响所有者权益金额的，应当按调整后的股数重新计算各列报期间的每股收益。 <westbank> Article 13 If the number of ordinary shares issued to the public or of potential ordinary shares is increased because of the distribution of stocks or dividends, the increase of capital converted by accumulation fund or share split-up, or is reduced because of reverse split-up, but causing no affect on the amount of the owner's equities, an enterprise shall recalculate the earnings per share in each presentation period in accordance with the number of post-adjustment shares. 上述变化发生于资产负债表日至财务报告批准报出日之间的，应当以调整后的股数重新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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