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中英对照法律资源--企业会计准则第28号--会计政策、会计估计变更和差错更正 |
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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28号--会计政策、会计估计变更和差错更正 <westbank> Accounting Standards for Enterprises No. 28 - Changes of Accounting Policies and Accounting Estimates and Error Correction 财会[2006]第3号 <westbank> Cai Kuai [2006] No. 3 第一章 总则 <westbank> Chapter I General Provisions 第一条为了规范企业会计政策的应用，会计政策、会计估计变更和前期差错更正的确认、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 - Basis Standards for the purpose of regulating the application of enterprise accounting policies, the changes of accounting policies and accounting estimates, the recognition and measurement of the error correction. in the prior periods, as well as the disclosure of relevant information. . 第二条会计政策变更和前期差错更正的所得税影响，适用《企业会计准则第18号--所得税》。 <westbank> Article 2The effects on income tax by the changes of accounting policies and the error correction in the prior periods shall be governed by the Accounting Standards for Enterprises No. 18 - Income Tax. 第二章 会计政策 <westbank> Chapter II Accounting Policies 第三条企业应当对相同或者相似的交易或者事项采用相同的会计政策进行处理。但是，其他会计准则另有规定的除外。 <westbank> Article 3With regard to identical or similar transactions or events, an enterprise shall adopt the same accounting policies, unless it is otherwise prescribed by other accounting standards. 会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理方法。 <westbank> The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting. 第四条企业采用的会计政策，在每一会计期间和前后各期应当保持一致，不得随意变更。但是，满足下列条件之一的，可以变更会计政策： <westbank> Article 4The accounting policies adopted by an enterprise shall be consistent for each accounting period and the prior and subsequent accounting periods, and shall not be changed randomly. However, if one of the following conditions is satisfied, accounting policy may be changed: （一）法律、行政法规或者国家统一的会计制度等要求变更。 <westbank> (1)The requirement by any law, administrative regulation, or national uniform accounting system changes; or （二）会计政策变更能够提供更可靠、更相关的会计信息。 <westbank> (2)More reliable and more relevant accounting information shall be provided through changing the accounting policy. . 第五条下列各项不属于会计政策变更： <westbank> Article 5The following items shall not belong to the changes of accounting policies: （一）本期发生的交易或者事项与以前相比具有本质差别而采用新的会计政策。 <westbank> (1)A new accounting policy is adopted for transactions or events occurred in the current period which are different essentially from those occurred in the prior periods; and （二）对初次发生的或不重要的交易或者事项采用新的会计政策。 <westbank> (2)A new accounting policy is adopted for transactions or events which occur for the first time or are unimportant. 第六条企业根据法律、行政法规或者国家统一的会计制度等要求变更会计政策的，应当按照国家相关会计规定执行。 <westbank> Article 6Where an enterprise changes an accounting policy according to the requirement of any law, administrative regulation or the national uniform accounting system, it shall implement it pursuant to the relevant accounting provisions of the state. 会计政策变更能够提供更可靠、更相关的会计信息的，应当采用追溯调整法处理，将会计政策变更累积影响数调整列报前期最早期初留存收益，其他相关项目的期初余额和列报前期披露的其他比较数据也应当一并调整，但确定该项会计政策变更累积影响数不切实可行的除外。 <westbank> If a change in accounting policy can provide more reliable and more relevant accounting information, the retrospective adjustment method shall be adopted for handling. The amount of cumulative effect by the change in accounting policy shall be adjusted and presented as the retained earnings at the beginning of the earliest prior period, and the beginning balance of other relevant items as well as to other comparative data disclosed in the prior period presented shall be adjusted along with, unless the cumulative effect of a change in accounting policy is not feasible essentially. 追溯调整法，是指对某项交易或事项变更会计政策，视同该项交易或事项初次发生时即采用变更后的会计政策，并以此对财务报表相关项目进行调整的方法。 <westbank> The retrospective adjustment method refers to a method whereby, for a change in accounting policy in respect of particular transactions or events, the changed accounting policy is adopted as if it had been in use from the day when such transactions or events first occurred, and the relevant items in the financial statements are adjusted accordingly. 会计政策变更累积影响数，是指按照变更后的会计政策对以前各期追溯计算的列报前期最早期初留存收益应有金额与现有金额之间的差额。 <westbank> The cumulative effect of a change in accounting policy refers to the difference between the adjusted beginning balance of retained gain of the earliest prior period presented if the adjusted accounting policy had been applied retrospectively for all prior periods and the present amount of the retained earnings. 第七条确定会计政策变更对列报前期影响数不切实可行的，应当从可追溯调整的最早期间期初开始应用变更后的会计政策。 <westbank> Article 7If it is impracticable to determine the effect of a change in accounting policy for the prior period presented, the new accounting policy shall be applied from the beginning of the earliest period for which retrospective application is practicable. 在当期期初确定会计政策变更对以前各期累积影响数不切实可行的，应当采用未来适用法处理。 <westbank> If, at the beginning of the current period, it is impracticable to determine the cumulative effect of the change in accounting policy for all prior periods, the prospective application method shall be adopted. 未来适用法，是指将变更后的会计政策应用于变更日及以后发生的交易或者事项，或者在会计估计变更当期和未来期间确认会计估计变更影响数的方法。 <westbank> The term "prospective application method" refers to a method whereby for a change in accounting policy, the new accounting policy is applied to the transactions or events occurring on the date of change and in subsequent periods; or refers to a method whereby, for a change in accounting estimate, the effects of the change of the accounting estimate are recognized during the current period of the change of accounting estimate and in future periods. 第三章 会计估计变更 <westbank> Chapter III Changes in Accounting Estimates 第八条企业据以进行估计的基础发生了变化，或者由于取得新信息、积累更多经验以及后来的发展变化，可能需要对会计估计进行修订。会计估计变更的依据应当真实、可靠。 <westbank> Article 8An enterprise may need to revise its accounting estimates due to a change in the basis for estimates, or due to the obtainment of new information, accumulation of more experiences as well as the subsequent development and changes. The basis for the changes in accounting estimates shall be genuine and reliable. 会计估计变更，是指由于资产和负债的当前状况及预期经济利益和义务发生了变化，从而对资产或负债的账面价值或者资产的定期消耗金额进行调整。 <westbank> A change in accounting estimate refers to an adjustment to the book value of an asset or liability or to the amount of expense of an asset during a certain period, resulting from the changes in the current situation of the asset or liability and the expected economic benefits and obligations. 第九条企业对会计估计变更应当采用未来适用法处理。 <westbank> Article 9The prospective application method shall be adopted by an enterprise for treating the changes in accounting estimates. 会计估计变更仅影响变更当期的，其影响数应当在变更当期予以确认；既影响变更当期又影响未来期间的，其影响数应当在变更当期和未来期间予以确认。 <westbank> If a change in accounting estimate affects only the current period of the change, the effect of the change shall be recognized in the period of the change. If any change in an accounting estimate affects both the period of the current change and future periods, the effects of the change shall be recognized in the period of the change and in future periods. 第十条企业难以对某项变更区分为会计政策变更或会计估计变更的，应当将其作为会计估计变更处理。 <westbank> Article 10Where it is difficult for an enterprise to determine a change as one in accounting policy or as one in an accounting estimate, it shall treat it as a change in an accounting estimate. 第四章 前期差错更正 <westbank> Chapter IV Corrections of Prior Period Errors 第十一条前期差错，是指由于没有运用或错误运用下列两种信息，而对前期财务报表造成省略漏或错报。 <westbank> Article 11Prior period errors refer to the failure to use or misuse of the following two kinds of information and result in the omissions from or mis-presentation in financial statements for the prior periods : （一）编报前期财务报表时预期能够取得并加以考虑的可靠信息。 <westbank> (1)The reliable information that was available and could reasonably be expected to be obtained and taken into account when preparing the financial statements for the prior periods; （二）前期财务报告批准报出时能够取得的可靠信息。 <westbank> (2)The reliable information that was available when the financial reports of prior periods are authorized for issue; 前期差错通常包括计算错误、应用会计政策错误、疏忽或曲解事实以及舞弊产生的影响以及存货、固定资产盘盈等。 <westbank> Generally prior period errors include calculation mistakes, mistakes in applying accounting policies, oversights or misinterpretations of facts, consequences of fraud, inventory overage, fixed asset overage, etc. 第十二条企业应当采用追溯重述法更正重要的前期差错，但确定前期差错累积影响数不切实可行的除外。 <westbank> Article 12An enterprise shall adopt the retrospective restatement method to correct any important errors of prior period, however, unless it is impractical to recognize the amount of cumulative effects of the prior period error. 追溯重述法，是指在发现前期差错时，视同该项前期差错从未发生过，从而对财务报表相关项目进行更正的方法。 <westbank> The term "retrospective restatement method" refers to a method whereby, when a prior period error is discovered, the relevant items of the financial statements are corrected as if the prior period error had never occurred. 第十三条确定前期差错影响数不切实可行的，可以从可追溯重述的最早期间开始调整留存收益的期初余额，财务报表其他相关项目的期初余额也应当一并调整，也可以采用未来适用法。 <westbank> 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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