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中英对照法律资源--企业会计准则第24号--套期保值 |
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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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until the forecast transaction actually occurs it shall be dealt with according to the Article 28, 29 or 30 of these Standards. （三）预期交易预计不会发生。 <westbank> (3)It is expected that the forecast transaction will not occur. 在套期有效期间直接计入所有者权益中的套期工具利得或损失应当转出，计入当期损益。 <westbank> The profit or loss of the hedging instrument, which is directly recorded in the owner's equity during the effective period of the hedging shall be shifted out and shall be recorded in the profits and losses of the current period. （四）企业撤销了对套期关系的指定。 <westbank> (4)An enterprise revokes the designation of the hedging relationship. 对于预期交易套期，在套期有效期间直接计入所有者权益中的套期工具利得或损失不应当转出，直至预期交易实际发生或预计不会发生。 <westbank> For a hedging of forecast transaction, the profit or loss of the hedging instrument, which is directly recorded in the owner's equity during the effective period of the hedging, shall not be shifted out until the forecast transaction actually occurs, or until it is expected that it will not occur. 预期交易实际发生的，应当按照本准则第二十八条、第二十九条或第三十条的规定处理；预期交易预计不会发生的，原直接计入所有者权益中的套期工具利得或损失应当转出，计入当期损益。 <westbank> If the forecast transaction actually occurs, it shall be dealt with according to the Article 28, 29 or 30 of these Standards. If it is expected that the forecast transaction will not occur, the relevant profit or loss directly recorded in the owner's equity originally shall be shifted out and shall be recorded in the profits and losses of the current period. 第三十二条对境外经营净投资的套期，应当按照类似于现金流量套期会计的规定处理： <westbank> Article 32A hedging of net investment in an overseas operation shall be dealt with according to the similar to the provisions of cash flow hedging accounting: （一）套期工具形成的利得或损失中属于有效套期的部分，应当直接确认为所有者权益，并单列项目反映。 <westbank> (1)In the profit or loss formed by the hedging instrument, the portion that is attributed to the effective hedging shall be recognized as the owner's equity directly and shall be presented as a separate item. 处置境外经营时，上述在所有者权益中单列项目反映的套期工具利得或损失应当转出，计入当期损益。 <westbank> When disposing an overseas operation, the profit or loss of the hedging instrument reflected by the separately presented item in the owner's equity shall be shifted out and shall be recorded in the profits and losses of the current period. （二）套期工具形成的利得或损失中属于无效套期的部分，应当计入当期损益。 <westbank> (2)In the profit or loss formed by the hedging instrument, the portion that is attributed to the ineffective hedging shall be recorded in the profits and losses of the current period. |
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