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中英对照法律资源--企业会计准则第29号--资产负债表日后事项 |
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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29号--资产负债表日后事项 <westbank> Accounting Standards for Enterprises No. 29 - - Events after the Balance Sheet Date 财会[2006]第3号 <westbank> Cai Kuai [2006] No. 3 第一章 总 则 <westbank> Chapter I General Provisions 第一条为了规范资产负债表日后事项的确认、计量和相关信息的披露，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 recognition and measurement of the matters after the balance sheet date, as well as the disclosure of relevant information. 第二条资产负债表日后事项，是指资产负债表日至财务报表批准报出日之间发生的有利或不利事项。 <westbank> Article 2The term "event after the balance sheet date" refers to an event, either favorable or unfavorable, that occurs between the balance sheet date and the date when the financial statements are authorized for issuance. 财务报表批准报出日，是指董事会或类似机构批准财务报表报出的日期。 <westbank> The date that the financial statements are authorized for issuance refers to the date when the financial statements are authorized by the board of directors or equivalent governing body for issuance. 资产负债表日后事项包括资产负债表日后调整事项和资产负债表日后非调整事项两种类型： <westbank> The events after the balance sheet date include the adjusting events and non-adjusting events occurring after the balance sheet date. （一）资产负债表日后调整事项，是指对资产负债表日已经存在的情况提供了新的或进一步证据的事项。 <westbank> The term "adjusting event after the balance sheet date" refers to an event after the balance sheet date that provides any new or further evidence for the conditions that has existed on the balance sheet date. （二）资产负债表日后非调整事项，是指表明资产负债表日后发生的情况的事项。 <westbank> The term "non-adjusting event after the balance sheet date" refers to an event that a condition occurs after the balance sheet date. 第三条资产负债表日后事项表明持续经营假设不再适用的，企业不应当在持续经营基础上编制财务报表。 <westbank> Article 3Where any event after the balance sheet date indicates the going concern assumption is no longer appropriate, the enterprise should not make the financial statements on the basis of going concern. 第二章资产负债表日后调整事项 <westbank> Chapter II Adjusting Events after the Balance Sheet Date 第四条企业发生的资产负债表日后调整事项，应当调整资产负债表日的财务报表。 <westbank> Article 4An enterprise shall adjust its financial statements on the date of the balance sheet date for any adjusting event occurring in an enterprise after the balance sheet date. 第五条企业发生的资产负债表日后调整事项，通常包括下列事项： <westbank> Article 5The adjusting events occurring in an enterprise after the balance sheet date generally include: （一）资产负债表日后诉讼案件结案，法院判决证实了企业在资产负债表日已经存在现时义务，需要调整原先确认的与该诉讼案件相关的预计负债，或确认一项新负债。 <westbank> (1)Any litigations completed after the balance sheet date, wherein the court judgment confirms that the enterprise has any present obligation which has existed on the balance sheet date, thus it is necessary to adjust the expected liability related to such litigation originally recognized, or to recognize a new liability; （二）资产负债表日后取得确凿证据，表明某项资产在资产负债表日发生了减值或者需要调整该项资产原先确认的减值金额。 <westbank> (2)Any exact evidence obtained after the balance sheet date indicating that an asset is devalued on the balance sheet date, or that the amount of a recognized devalue for that asset needs to be adjusted; （三）资产负债表日后进一步确定了资产负债表日前购入资产的成本或售出资产的收入。 <westbank> (3)The cost of an asset purchased prior to the balance sheet date or the income generated from an asset sold prior to the balance sheet date is further confirmed after the balance sheet date; and （四）资产负债表日后发现了财务报表舞弊或差错。 <westbank> (4)Any fraud or error that is found in the financial statements after the balance sheet date. 第三章 资产负债表日后非调整事项 <westbank> Chapter III Non-adjusting Events after the Balance Sheet Date 第六条企业发生的资产负债表日后非调整事项，不应当调整资产负债表日的财务报表。 <westbank> Article 6No enterprise may adjust the financial statements on the date of the balance sheet date for any non-adjusting event occurring in an enterprise after the balance sheet date. 第七条企业发生的资产负债表日后非调整事项，通常包括下列事项： <westbank> Article 7The non-adjusting events occurring in an enterprise after the balance sheet date generally include: （一）资产负债表日后发生重大诉讼、仲裁、承诺。 <westbank> (1)Significant lawsuits, arbitrations or commitments occurring after the balance sheet date; （二）资产负债表日后资产价格、税收政策、外汇汇率发生重大变化。 <westbank> (2)Any significant change in the asset price, tax policy or foreign exchange rate occurring after the balance sheet date; （三）资产负债表日后因自然灾害导致资产发生重大损失。 <westbank> (3)Any severe loss on an asset resulted from a natural disaster after the balance sheet date; （四）资产负债表日后发行股票和债券以及其他巨额举债。 <westbank> (4)The issuance of stocks or bonds, or any other huge amount borrowing from an outside party after the balance sheet date; （五）资产负债表日后资本公积转增资本。 <westbank> (5)The capitalization of capital reserves after the balance sheet date; （六）资产负债表日后发生巨额亏损。 <westbank> (6)Any significant loss occurring after the balance sheet date; （七）资产负债表日后发生重大会计政策变更。 <westbank> (7)The important change in account policy after the balance sheet date ; and （八）资产负债表日后发生企业合并或处置子公司。 <westbank> (8)Any enterprise combination or disposal of subsidiary after the balance sheet date; 第八条资产负债表日后，企业利润分配方案中拟分配的以及经审议批准宣告发放的股利或利润，不确认为资产负债表日负债，但应当在附注中单独披露。 <westbank> Article 8After the balance sheet date, the profits or dividends to be distributed and declared to be distributed upon deliberation and approval under the profit distribution plan of an enterprise shall not be recognized as a liability on the balance sheet date, but shall be separately disclosed in the notes. 第四章 披露 <westbank> Chapter IV Disclosure 第九条企业应当在附注中披露与资产负债表日后事项有关的下列信息: <westbank> Article 9An enterprise shall, in its notes, disclose the following information related to the events after the balance sheet date: （一）财务报表的批准报出者和财务报表批准报出日。 <westbank> (1)The organ which authorizes the issuance of the financial statements, and the date on which the financial statements are authorized to be issued. 按照有关法律、行政法规等规定，企业所有者或其他方面有权对报出的财务报表进行修改的，应当披露这一情况。 <westbank> According to the provisions of the relevant laws and administrative regulations, if the owner of an enterprise or any other party has the power to revise the issued financial statements it shall disclose the relevant information. （二）每项重要的资产负债表日后非调整事项的性质、内容，及其对财务状况和经营成果的影响。无法做出估计的，应当说明原因。 <westbank> (2)The nature and content of each important non-adjusting event after the balance sheet date, as well as its effect on the financial status and operating outcomes. If it is unable to make an estimate, an explanation shall be made. 第十条企业在资产负债表日后取得了影响资产负债表日存在情况的新证据，应当调整与之相关的披露信息。 <westbank> Article 10Where an enterprise, after the balance sheet date, obtains any new or further evidence that affects the conditions existed on the balance sheet date, it shall adjust the relevant information of disclosures. 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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