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中英对照法律资源--企业会计准则第32号--中期财务报告 |
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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32号--中期财务报告 <westbank> Accounting Standards for Enterprises No. 32 - Interim Financial Report 财会[2006]第3号 <westbank> Cai Kuai [2006] No. 3 第一章 总则 <westbank> Chapter I General Provisions 第一条为了规范中期财务报告的内容和编制中期财务报告应当遵循的确认与计量原则，根据《企业会计准则--基本准则》，制定本准则。 <westbank> Article 1These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the contents of interim financial reports, and the principles of recognition and measurement to be followed when working out the interim financial reports. 第二条中期财务报告，是指以中期为基础编制的财务报告。 <westbank> Article 2An interim financial report refers to a financial report worked out on the basis of an interim period. 中期，是指短于一个完整的会计年度的报告期间。 <westbank> An interim period refers to a reporting term which is shorter than a full fiscal year. 第二章 中期财务报告的内容 <westbank> Chapter II Contents of Interim Financial Reports 第三条中期财务报告至少应当包括资产负债表、利润表、现金流量表和附注。 <westbank> Article 3An interim financial report shall at least include a balance sheet, an profit statement, a cash flow statement and explanatory notes. 中期资产负债表、利润表和现金流量表应当是完整报表，其格式和内容应当与上年度财务报表相一致。 <westbank> The balance sheet, profit statement and cash flow statement included in an interim financial report shall be presented in their complete forms. Their format and contents shall be consistent with the annual accounting statements of the prior fiscal year. . 当年新施行的会计准则对财务报表格式和内容作了修改的，中期财务报表应当按照修改后的报表格式和内容编制，上年度比较财务报表的格式和内容，也应当作相应调整。 <westbank> If the format and content of the financial statements have been changed due to the adoption of new accounting standards for the current year, the interim financial statements shall be worked out according to the amended format and content. In addition, the format and content of comparative financial statements for the prior fiscal year shall also be adjusted accordingly. 基本每股收益和稀释每股收益应当在中期利润表中单独列示。 <westbank> The basic earnings per share and the diluted earnings per share shall be separately presented in the interim profit statement. 第四条上年度编制合并财务报表的，中期期末应当编制合并财务报表。 <westbank> Article 4Where consolidated financial statements were worked out for the prior year, consolidated financial statements shall be worked out by the end of the interim period. 上年度财务报告除了包括合并财务报表，还包括母公司财务报表的，中期财务报告也应当包括母公司财务报表。 <westbank> If a financial report for the prior year includes financial statements of the parent company besides the consolidated financial statements, the interim financial report shall include the financial statements of the parent company as well. 上年度财务报告包括了合并财务报表，但报告中期内处置了所有应当纳入合并范围的子公司的，中期财务报告只需提供母公司财务报表，但上年度比较财务报表仍应当包括合并财务报表，上年度可比中期没有子公司的除外。 <westbank> If a financial report for the prior year includes consolidated financial statements, but if all subsidiaries which were included in the consolidation scope were disposed during the period of interim reporting, the interim financial report shall be only required to provide the financial statements of the parent company, but the comparative financial statements for the prior year shall still include the consolidated financial statements unless there is no subsidiary in the comparative interim period of the prior year. 第五条中期财务报告应当按照下列规定提供比较财务报表： <westbank> Article 5An interim financial report shall, according to the following provision, provide the comparative financial statements : （一）本中期末的资产负债表和上年度末的资产负债表。 <westbank> (1)The balance sheet statement at the end of the current interim period and the balance sheet statement at the end of the prior year; （二）本中期的利润表、年初至本中期末的利润表以及上年度可比期间的利润表。 <westbank> (2)The profit statement for the current interim period, the profit statement for the period from the beginning of the year to the end of the current nterim period, as well as the profit statement of the comparative period of the prior year; and （三）年初至本中期末的现金流量表和上年度年初至可比本中期末的现金流量表。 <westbank> (3)The cash flow statement for the period from the beginning of the year to the end of the current interim period, and the cash flow statement for the period from the beginning of the prior year to the end of the comparative current interim period. 第六条财务报表项目在报告中期作了调整或者修订的，上年度比较财务报表项目有关金额应当按照本年度中期财务报表的要求重新分类，并在附注中说明重新分类的原因及其内容，无法重新分类的，应当在附注中说明不能重新分类的原因。 <westbank> Article 6Where any adjustment or revision is made to the items of the financial statements in an interim report, the relevant amounts of the items in the comparative financial statements for the prior year shall be re-classified according to the requirements of the interim financial statements for the current year, and the reasons and contents of the reclassification shall be explained in the notes. If the reclassification is impracticable, the reasons shall be given in the notes. 第七条中期财务报告中的附注应当以年初至本中期末为基础编制，披露自上年度资产负债表日之后发生的，有助于理解企业财务状况、经营成果和现金流量变化情况的重要交易或者事项。 <westbank> Article 7The notes in an interim financial report shall be worked out based on the period from the beginning of the year to the end of the current interim, and shall disclose any significant events or transactions, which occurred after the balance sheet date of the prior year and which may be helpful to the understanding of financial status, operating performance and cash flows changes of the enterprise. 对于理解本中期财务状况、经营成果和现金流量有关的重要交易或者事项，也应当在附注中作相应披露。 <westbank> The enterprise shall, in its notes, disclose any significant events or transactions, which may be helpful to the understanding of its financial status, operating performances and cash flows during the current interim period. 第八条中期财务报告中的附注至少应当包括下列信息： <westbank> Article 8The notes in an interim financial report shall at least include the following information: （一）中期财务报表所采用的会计政策与上年度财务报表相一致的声明。 <westbank> (1)A declaration that the accounting policies adopted for the interim financial statements are consistent with those for the financial statements of the prior year. 会计政策发生变更的，应当说明会计政策变更的性质、内容、原因及其影响数；无法进行追溯调整的，应当说明原因。 <westbank> If the accounting policy altered, the nature, details, reasons and effect of the change of the accounting policy shall be explained . If it is unable to make a retrospective adjustment, the reasons shall be explained. （二）会计估计变更的内容、原因及其影响数；影响数不能确定的，应当说明原因。 <westbank> (2)The details, reasons and effect of alteration of accounting estimates, or if the effect cannot be determined, the reason shall be explained; （三）前期差错的性质及其更正金额；无法进行追溯重述的，应当说明原因。 <westbank> (3)The nature of any prior period error and the amount of correction; if the retrospective restatement is impractical, the reasons shall be explained; （四）企业经营的季节性或者周期性特征。 <westbank> (4)The seasonal or periodicity features of the enterprise's operations; （五）存在控制关系的关联方发生变化的情况；关联方之间发生交易的，应当披露关联方关系的性质、交易类型和交易要素。 <westbank> (5)The details of changes in affiliated enterprises where a control relationship exists. Where there are related party transactions, the nature of the affiliated party relationship, the types of transactions and the essential elements of the transactions shall be disclosed; （六）合并财务报表的合并范围发生变化的情况。 <westbank> (6)The details of changes in the consolidation scope for the consolidated financial statements; （七）对性质特别或者金额异常的财务报表项目的说明。 <westbank> (7)The explanatory comments about the financial statement items that are abnormal in terms of their nature or amounts; （八）证券发行、回购和偿还情况。 <westbank> (8)The details of issuance, repurchase, and repayment of securities; （九）向所有者分配利润的情况，包括在中期内实施的利润分配和已提出或者已批准但尚未实施的利润分配情况。 <westbank> (9)The details of any distribution of profits to the enterprise's owners, including profits distributed and distribution proposed or approved but not yet made in the interim period; （十）根据《企业会计准则第35号--分部报告》规定应当披露分部报告信息的，应当披露主要报告形式的分部收入与分部利润（亏损）。 <westbank> (10)If any segment reporting information is required to be disclosed under the Accounting Standards for Enterprises, the segment revenue and segment profit (loss) under primary segment reporting shall be disclosed; （十一）中期资产负债表日至中期财务报告批准报出日之间发生的非调整事项。 <westbank> (11)The non-adjusting events occurring during the period from interim balance sheet date to the date on which the interim financial report is authorized for issuance; （十二）上年度资产负债表日以后所发生的或有负债和或有资产的变化情况。 <westbank> (12)The details of any changes in contingent liabilities and contingent assets after the prior year's balance sheet date; （十三）企业结构变化情况，包括企业合并，对被投资单位具有重大影响、共同控制或者控制关系的长期股权投资的购买或者处置，终止经营等。 <westbank> (13)A description of any changes in the composition of the enterprise such as business combination, acquisition or disposal of long-term investments for which the enterprise can exercise significant influence, has joint control or control over the investees, or termination of business operations; and （十四）其他重大交易或者事项，包括重大的长期资产转让及其出售情况、重大的固定资产和无形资产取得情况、重大的研究和开发支出、重大的资产减值损失情况等。 <westbank> (14)Other significant transactions or events such as transfer and sale of significant long-term assets, significant acquisitions of fixed assets and intangible assets, significant research and development disbursements, significant assets impairment losses, etc. 企业在提供上述（五）和（十）有关关联方交易、分部收入与分部利润（亏损）信息时，应当同时提供本中期（或者本中期末）和本年度年初至本中期末的数据，以及上年度可比本中期（或者可比期末）和可比年初至本中期末的比较数据。 <westbank> When an enterprise provides information about the affiliated party transactions, and segment revenue and segment profit (loss) as mentioned in the preceding ite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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