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中英对照法律资源--企业会计准则第22号--金融工具确认和计量 |
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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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，且新金融负债与现存金融负债的合同条款实质上不同的，应当终止确认现存金融负债，并同时确认新金融负债。 <westbank> Article 27Where an enterprise (debtor) enters into an agreement with a creditor so as to substitute the existing financial liabilities by way of any new financial liability, and if the contractual stipulations regarding the new financial liability is substantially different from that regarding the existing financial liability, it shall terminate the recognition of the existing financial liability, and shall at the same time recognize the new financial liability. 企业对现存金融负债全部或部分的合同条款作出实质性修改的，应当终止确认现存金融负债或其一部分，同时将修改条款后的金融负债确认为一项新金融负债。 <westbank> Where an enterprise makes substantial revisions to some or all of the contractual stipulations of the existing financial liability, it shall terminated the recognition of the existing financial liability or part of it, and at the same time recognize the financial liability after revising the contractual stipulations as a new financial liability. 第二十八条金融负债全部或部分终止确认的，企业应当将终止确认部分的账面价值与支付的对价（包括转出的非现金资产或承担的新金融负债）之间的差额，计入当期损益。 <westbank> Article 28Where the recognition of a financial liability is totally or partially terminated, the enterprise concerned shall include into the profits and losses of the current period the gap between the carrying amount which has been terminated from recognition and the considerations it has paid (including the non-cash assets it has transferred out and the new financial liabilities it has assumed). 第二十九条企业回购金融负债一部分的，应当在回购日按照继续确认部分和终止确认部分的相对公允价值，将该金融负债整体的账面价值进行分配。 <westbank> Article 29Where an enterprise buys back part of its financial liabilities, it shall distribute, on the repo day, the carrying amount of the whole financial liabilities in light of the comparatively fair value of the part that continues to be recognized and the part whose recognition has already been terminated. 分配给终止确认部分的账面价值与支付的对价（包括转出的非现金资产或承担的新金融负债）之间的差额，计入当期损益。 <westbank> The gap between the carrying amount which is distributed to the part whose recognition has terminated and the considerations it has paid (including the non-cash assets it has transferred out and the new financial liabilities it has assumed) shall be recorded into the profits and losses of the current period. 第五章 金融工具计量 <westbank> Chapter V Measurement of Financial Instruments 第三十条企业初始确认金融资产或金融负债，应当按照公允价值计量。 <westbank> Article 30The financial assets and financial liabilities initially recognized by an enterprise shall be measured at their fair values. 对于以公允价值计量且其变动计入当期损益的金融资产或金融负债，相关交易费用应当直接计入当期损益； <westbank> For the financial assets and liabilities measured at their fair values and of which the variation is recorded into the profits and losses of the current period, the transaction expenses thereof shall be directly recorded into the profits and losses of the current period; 对于其他类别的金融资产或金融负债，相关交易费用应当计入初始确认金额。 <westbank> for other categories of financial assets and financial liabilities, the transaction expenses thereof shall be included into the initially recognized amount. 第三十一条交易费用，是指可直接归属于购买、发行或处置金融工具新增的外部费用。 <westbank> Article 31The "transaction expenses" refers to the newly added external expenses attributable to the purchase, distribution or disposal of a financial instrument. 新增的外部费用，是指企业不购买、发行或处置金融工具就不会发生的费用。 <westbank> The newly added external expenses refer to the expenses that will occur only when the enterprise concerned purchases, distributes, or disposes of any financial instrument. 交易费用包括支付给代理机构、咨询公司、券商等的手续费和佣金及其他必要支出，不包括债券溢价、折价、融资费用、内部管理成本及其他与交易不直接相关的费用。 <westbank> The transaction expenses include handing charges and commissions as well as other necessary expenditures an enterprise pays to its agency institutions, consultation companies, securities dealers and etc., but exclude the bond premiums, reduced values, financing expenses, internal management costs, and other expenses that are not directly related to the transaction. 第三十二条企业应当按照公允价值对金融资产进行后续计量，且不扣除将来处置该金融资产时可能发生的交易费用。但是，下列情况除外： <westbank> Article 32An enterprise shall make subsequent measurement on its financial assets according to their fair values, and may not deduct the transaction expenses that may occur when it disposes of the said financial asset in the future. However, those under the following circumstances shall be excluded: （一）持有至到期投资以及贷款和应收款项，应当采用实际利率法，按摊余成本计量。 <westbank> (1)The investments held until their maturity, loans and accounts receivable shall be measured on the basis of the post-amortization costs by adopting the actual interest rate method; （二）在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资，以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产，应当按照成本计量。 <westbank> (2)The equity instrument investments for which there is no quotation in the active market and whose fair value cannot be measured reliably, and the derivative financial assets which are connected with the said equity instrument and must be settled by delivering the said equity instrument shall be measured on the basis of their costs. 第三十三条企业应当采用实际利率法，按摊余成本对金融负债进行后续计量。但是，下列情况除外： <westbank> Article 33An enterprise shall make subsequent measurement on its financial liabilities on the basis of the post-amortization costs by adopting the actual interest rate method, with the exception of those under the following circumstances: （一）以公允价值计量且其变动计入当期损益的金融负债，应当按照公允价值计量，且不扣除将来结清金融负债时可能发生的交易费用。 <westbank> (1)For the financial liabilities measured at their fair values and of which the variation is recorded into the profits and losses of the current period, they shall be measured at their fair values, and none of the transaction expenses may be deducted, which may occur when the financial liabilities are settled in the future; （二）与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债，应当按照成本计量。 <westbank> (2)For the derivative financial liabilities, which are connected to the equity instrument for which there is no quotation in the active market and whose fair value cannot be reliably measured, and which must be settled by delivering the equity instrument, they shall be measured on the basis of their costs. （三）不属于指定为以公允价值计量且其变动计入当期损益的金融负债的财务担保合同，或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺，应当在初始确认后按照下列两项金额之中的较高者进行后续计量： <westbank> (3)For the financial guarantee contracts which are not designated as a financial liability measured at its fair value and the variation thereof is recorded into the profits and losses of the current period, and for the commitments to grant loans which are not designated to be measured at the fair value and of which the variation is recorded into the profits and losses of the current period and which will enjoy an interest rate lower than that of the market, a subsequent measurement shall be made after they are initially recognized according to the higher one of the following: 1．按照《企业会计准则第13号--或有事项》确定的金额； <westbank> i.the amount as determined according to the Accounting Standards for Enterprises No. 13 - Contingencies; or 2．初始确认金额扣除按照《企业会计准则第14号--收入》的原则确定的累计摊销额后的余额。 <westbank> ii.the surplus after accumulative amortization as determined according to the principles of the Accounting Standards for Enterprises No. 14 - Revenues is subtracted from the initially recognized amount. 第三十四条企业因持有意图或能力发生改变，使某项投资不再适合划分为持有至到期投资的，应当将其重分类为可供出售金融资产，并以公允价值进行后续计量。 <westbank> Article 34Where an enterprise has the intention of holding or the ability to make changes so that an investment is no longer suitable to be classified as a held-to-maturity investment, the investment shall be re-classified as a sellable financial asset, and a subsequent measurement shall be made at it fair value. 重分类日，该投资的账面价值与公允价值之间的差额计入所有者权益，在该可供出售金融资产发生减值或终止确认时转出，计入当期损益。 <westbank> The balance between the carrying amount of the said investment at the re-classification day and the fair value shall be computed into the owner’s equity, and when the said sellable financial asset is impaired or transferred out when it is terminated from recognizing, it shall be recorded into the profits and losses of the current period. 第三十五条持有至到期投资部分出售或重分类的金额较大，且不属于第十六条所指的例外情况，使该投资的剩余部分不再适合划分为持有至到期投资的，企业应当将该投资的剩余部分重分类为可供出售金融资产，并以公允价值进行后续计量。 <westbank> Article 35Where part of the held-to-maturity investment is sold or the re-classified amount thereof is considerably large, and if it does not fall within any of the exceptions as described in Article 16, so that the remainder of the said investment is no longer suitable to be classified as a held-to-maturity investment, the enterprise shall re-classify the remainder of the said investment as a sellable financial asset, and shall make subsequent measurement on it according to its fair value. 重分类日，该投资剩余部分的账面价值与其公允价值之间的差额计入所有者权益，在该可供出售金融资产发生减值或终止确认时转出，计入当期损益。 <westbank> The gap between the carrying amount of the said remnant part of the investment at the re-classification day and the fair value shall be computed into the owner’s equity. And when the said sellable financial asset is impaired or transferred out when it is terminated from recognition, it shall be recorded into the profits and losses of the current period. 第三十六条对按照本准则规定应当以公允价值计量，但以前公允价值不能可靠计量的金融资产或金融负债，企业应当在其公允价值能够可靠计量时改按公允价值计量，相关账面价值与公允价值之间的差额按照本准则第三十八条的规定处理。 <westbank> Article 36As for the financial assets and financial liabilities, which, according to the present Accounting Standards, shall be measured at their fair values, but of which the prior fair values cannot be measured reliably, the enterprise shall measure them at their fair values when their fair values can be reliably measured, and the gap between the relevant carrying 上一页 [1] [2] [3] [4] [5] [6] [7] [8] 下一页 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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