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中英对照法律资源--企业会计准则第30号--财务报表列报 |
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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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lance sheets, profits statements, cash flow statements and statements of changes in the owner' s equities. 第三十三条附注一般应当按照下列顺序披露： <westbank> Article 33Generally, the notes shall disclose the following items according to the following order: （一）财务报表的编制基础。 <westbank> (1)the basis for the formulation of financial statements; （二）遵循企业会计准则的声明。 <westbank> (2)the declaration on compliance with the accounting standards for enterprises; （三）重要会计政策的说明，包括财务报表项目的计量基础和会计政策的确定依据等。 <westbank> (3)the explanations on the important accounting policies, including the basis for the measurement of items of the financial statements and the basis for the determination of accounting policies; （四）重要会计估计的说明，包括下一会计期间内很可能导致资产、负债账面价值重大调整的会计估计的确定依据等。 <westbank> (4)the explanations on the accounting estimates, including the basis for the determination of the accounting estimates that may result in a significant adjustment to the carrying amount of the assets or liabilities in the next accounting period; （五）会计政策和会计估计变更以及差错更正的说明。 <westbank> (5)the explanations on the changes in accounting policies and estimates? and explanations on the correction of errors; （六）对已在资产负债表、利润表、现金流量表和所有者权益变动表中列示的重要项目的进一步说明，包括终止经营税后利润的金额及其构成情况等。 <westbank> (6)the more detailed explanations on the important items presented in the balance sheets, profit statements, cash flow statements and statements of changes in the owner's equities, including the amount of the profit after the termination of business operation and its composition; and （七）或有和承诺事项、资产负债表日后非调整事项、关联方关系及其交易等需要说明的事项。 <westbank> (7)the contingencies and commitments, non-adjustment events occurring after the balance sheet date, the relationship of connected parties and their transactions, and other items that need to be explanted. 第三十四条企业应当在附注中披露在资产负债表日后、财务报告批准报出日前提议或宣布发放的股利总额和每股股利金额（或向投资者分配的利润总额）。 <westbank> Article 34An enterprise shall, during the period after the balance sheet date but before the financial statements are authorized for issue, disclose the total amount of dividends and the related amount per share it proposes or declares to distribute (or the total amount of profits to be distributed to investors). 第三十五条下列各项未在与财务报表一起公布的其他信息中披露的，企业应当在附注中披露： <westbank> Article 35In case an enterprise fails to disclose the following items along with other information publicized in the financial statements, it shall disclose them in its notes: （一）企业注册地、组织形式和总部地址。 <westbank> (1)the registered place and organizational form, and the address of its headquarters; （二）企业的业务性质和主要经营活动。 <westbank> (2)the nature of its business operation, and its principal business activities; and （三）母公司以及集团最终母公司的名称。 <westbank> (3)the name of its parent company and the ultimate parent company of the group. |
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