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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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ms (5) and (10), it shall simultaneously provide the figures of the current interim period (or the end of the current interim period), the figures during the period from the beginning of the current year to the end of the current interim period, the comparative figures of the comparative current period of the prior year (or the end of the comparative period), and comparative figures during the period from the beginning of the comparative year to the end of the current interim period. 第九条企业在确认、计量和报告各中期财务报表项目时，对项目重要性程度的判断，应当以中期财务数据为基础，不应以年度财务数据为基础。 <westbank> Article 9In the recognition, measurement and reporting the each line item on the interim financial statements, the enterprise shall base its judgment about the importance of each line item on the interim financial figure other than on the annual financial figure. 中期会计计量与年度财务数据相比，可在更大程度上依赖于估计，但是，企业应当确保所提供的中期财务报告包括了相关的重要信息。 <westbank> As compared with annual financial figures, the interim accounting measurement may rely on the estimates to a greater extent, however, the enterprise shall ensure that the interim financial report it provides includes the relevant important information. 第十条在同一会计年度内，以前中期财务报告中报告的某项估计金额在最后一个中期发生了重大变更、企业又不单独编制该中期财务报告的，应当在年度财务报告的附注中披露该项估计变更的内容、原因及其影响金额。 <westbank> Article 10During the same fiscal year, if an estimate amount reported in an prior interim financial report is changed significantly during the final interim period but a separate financial report is not published for that final interim period by enterprise, the details, reasons, and effect amount of that alteration of estimate should be disclosed in the notes of the annual financial statements. . 第三章 确认和计量 <westbank> Chapter III Recognition and Measurement 第十一条企业在中期财务报表中应当采用与年度财务报表相一致的会计政策。 <westbank> Article 11The accounting policies adopted by an enterprise for its interim financial statements shall be consistent with those as adopted for its annual financial statements. 上年度资产负债表日之后发生了会计政策变更，且变更后的会计政策将在年度财务报表中采用的，中期财务报表应当采用变更后的会计政策，并按照本准则第十四条的规定处理。 <westbank> If any accounting policy alters after the balance sheet date of prior year and if the accounting policy after alteration will be adopted for the annual financial statements, the accounting policy after alteration shall be adopted for the interim financial statements and shall be treated according to the provision of Article 14 of these Standards. 第十二条中期会计计量应当以年初至本中期末为基础，财务报告的频率不应当影响年度结果的计量。 <westbank> Article 12The interim accounting measurement shall be based on the period from the beginning of the year to the end of the current interim period. The frequency of the financial reports shall not affect the measurement of the annual results. 在同一会计年度内，以前中期财务报表项目在以后中期发生了会计估计变更的，以后中期财务报表应当反映该会计估计变更后的金额，但对以前中期财务报表项目金额不作调整。 <westbank> Within a same accounting year, if the accounting estimate for an accounting statement item reported in a prior interim period alters in the subsequent interim period, such amount after accounting estimate alteration should be reflected in the subsequent interim accounting statements, but the amount of the item as reported in the prior interim period should not be adjusted. 同时，该会计估计变更应当按照本准则第八条（二）或者第十条的规定在附注中作相应披露。 <westbank> In the mean while, the alteration of the accounting estimate shall also be disclosed in the notes according to provisions of Article (2) or Article 10 of these Standards. 第十三条企业取得的季节性、周期性或者偶然性收入，应当在发生时予以确认和计量，不应在中期财务报表中预计或者递延，但会计年度末允许预计或者递延的除外。 <westbank> Article 13An enterprise should recognize and measure revenues that are received seasonally, cyclically or occasionally when they are occurred and shall not anticipate or defer such revenues in interim accounting statements unless anticipation or deferral were permitted at the end of the accounting year. 企业在会计年度中不均匀发生的费用，应当在发生时予以确认和计量，不应在中期财务报表中预提或者待摊，但会计年度末允许预提或者待摊的除外。 <westbank> An enterprise shall recognize and measure costs that are incurred unevenly during an accounting year when they are incurred and shall not anticipate or defer such costs in the interim accounting statements unless the anticipation or deferral would be acceptable at the end of the fiscal year. 第十四条企业在中期发生了会计政策变更的，应当按照《企业会计准则第28号--会计政策、会计估计变更和差错更正》处理，并按照本准则第八条（一）的规定在附注中作相应披露。 <westbank> Article 14If there is any alteration in an accounting policy during the interim period for an enterprise, it shall be treated according to the Accounting Standards for Enterprises No. 28 - Changes in Accounting Policies and Accounting Estimates, and Corrections of Errors and shall be disclosed accordingly in the notes pursuant to the provision of Article 8 (1) of these Standards. 会计政策变更的累积影响数能够合理确定、且涉及本会计年度以前中期财务报表相关项目数字的，应当予以追溯调整，视同该会计政策在整个会计年度一贯采用；同时，上年度可比财务报表也应当作相应调整。 <westbank> If the cumulative effect of a change in accounting policy can be reasonably determined and if the change in accounting policy affects the figures of any line items on the interim financial statements for the prior interim period in the current fiscal year, these items shall be adjusted retrospectively as if the same accounting policy has been adopted throughout the whole fiscal year. In the mean while, the comparative financial statements of the prior year shall also be adjusted accordingly. |
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