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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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确定，并考虑相关担保物的价值（取得和出售该担保物发生的费用应当予以扣除）。 <westbank> The current value of the predicted future cash flow shall be determined according to the capitalization of the original actual interest rate of the said financial asset, taking into account the value of the relevant guarantee (but the expenses arising from the acquisition or sale of the guarantee shall be deducted). 原实际利率是初始确认该金融资产时计算确定的实际利率。对于浮动利率贷款、应收款项或持有至到期投资，在计算未来现金流量现值时可采用合同规定的现行实际利率作为折现率。 <westbank> The original actual interest rate is the actual interest rate as determined when the financial asset was initially recognized. With regard to the floating interest rate loans, accounts receivable, and the investments held until their maturity, the current actual interest rate as stipulated in the contract shall be adopted as the capitalization rate in the calculation of current value of the cash flow. 短期应收款项的预计未来现金流量与其现值相差很小的，在确定相关减值损失时，可不对其预计未来现金流量进行折现。 <westbank> Where there is a very small gap between the predicted future cash flow of a short-term account receivable item and the current value thereof, the predicted future cash flow is not required to be capitalized when determining the relevant impairment-related losses. 第四十三条对单项金额重大的金融资产应当单独进行减值测试，如有客观证据表明其已发生减值，应当确认减值损失，计入当期损益。 <westbank> Article 43An impairment test shall be made on the financial assets with significant single amounts. If any objective evidence shows that it has been impaired, the impairment-related losses shall be recognized and shall be recorded into the profits and losses of the current period. 对单项金额不重大的金融资产，可以单独进行减值测试，或包括在具有类似信用风险特征的金融资产组合中进行减值测试。 <westbank> With regard to the financial assets with insignificant single amounts, an independent impairment test may be carried out, or they may be included in a combination of financial assets with similar credit risk features so as to carry out an impairment-related test. 单独测试未发生减值的金融资产（包括单项金额重大和不重大的金融资产），应当包括在具有类似信用风险特征的金融资产组合中再进行减值测试。 <westbank> Where, upon independent test, the financial asset (including those financial assets with significant single amounts and those with insignificant amounts) has not been impaired, it shall be included in a combination of financial assets with similar risk features so as to conduct another impairment test. 已单项确认减值损失的金融资产，不应包括在具有类似信用风险特征的金融资产组合中进行减值测试。 <westbank> The financial assets which have suffered from an impairment loss in any single amount shall not be included in any combination of financial assets with similar risk features for any impairment test. 第四十四条对以摊余成本计量的金融资产确认减值损失后，如有客观证据表明该金融资产价值已恢复，且客观上与确认该损失后发生的事项有关（如债务人的信用评级已提高等），原确认的减值损失应当予以转回，计入当期损益。 <westbank> Article 44Where any financial asset measured on the basis of post-amortization costs is recognized as having suffered from any impairment loss, if there is any objective evidence proving that the value of the said financial asset has been restored, and it is objectively related to the events that occur after such loss is recognized (e.g., the credit rating of the debtor has been elevated, etc.), the impairment-related losses as originally recognized shall be reversed and be recorded into the profits and losses of the current period. 但是，该转回后的账面价值不应当超过假定不计提减值准备情况下该金融资产在转回日的摊余成本。 <westbank> However, the reversed carrying amount shall not be any more than the post-amortization costs of the said financial asset on the day of reverse under the assumption that no provision is made for the impairment. 第四十五条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，或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发生减值时，应当将该权益工具投资或衍生金融资产的账面价值，与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额，确认为减值损失，计入当期损益。 <westbank> Article 45Where an equity instrument investment for which there is no quoted price in the active market and whose fair value cannot be reliably measured, or a derivative financial asset which is connected with the equity instrument and which must be settled by delivering the equity instrument, suffers from any impairment, the gap between the carrying amount of the equity instrument investment or the derivative financial asset and the current value of the future cash flow of similar financial assets capitalized according to the returns ratio of the market at the same time shall be recognized as impairment-related losses and be recorded into the profits and losses of the current period. 第四十六条可供出售金融资产发生减值时，即使该金融资产没有终止确认，原直接计入所有者权益的因公允价值下降形成的累计损失，应当予以转出，计入当期损益。 <westbank> Article 46Where a sellable financial asset is impaired, even if the recognition of the financial asset has not been terminated, the accumulative losses arising from the decrease of the fair value of the owner’s equity which was directly included shall be transferred out and recorded into the profits and losses of the current period. 该转出的累计损失，为可供出售金融资产的初始取得成本扣除已收回本金和已摊销金额、当前公允价值和原已计入损益的减值损失后的余额。 <westbank> The accumulative losses that are transferred out shall be the balance obtained from the initially obtained costs of the sold financial asset after deducting the principals as taken back, the current fair value and the impairment-related losses as was recorded into the profits and losses of the current period. 第四十七条对于已确认减值损失的可供出售债务工具，在随后的会计期间公允价值已上升且客观上与确认原减值损失确认后发生的事项有关的，原确认的减值损失应当予以转回，计入当期损益。 <westbank> Article 47As for the sellable debt instruments whose impairment-related losses have been recognized, if, within the accounting period thereafter, the fair value has risen and are objectively related to the subsequent events that occur after the originally impairment-related losses were recognized, the originally recognized impairment-related losses shall be reversed and be recorded into the profits and losses of the current period. 第四十八条可供出售权益工具投资发生的减值损失，不得通过损益转回。 <westbank> Article 48The impairment-related losses incurred to a sellable equity instrument investment shall not be reversed through profits and losses. 但是，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，或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发生的减值损失，不得转回。 <westbank> However, the impairment-related losses incurred to an equity instrument investment for which there is no quoted price in the active market and whose fair value cannot be reliably measured, or incurred to a derivative financial asset which is connected with the said equity instrument and which shall be settled by delivering the said equity instrument, may not be reversed. 第四十九条金融资产发生减值后，利息收入应当按照确定减值损失时对未来现金流量进行折现采用的折现率作为利率计算确认。 <westbank> Article 49After an impairment of a financial asset, the interest incomes shall be recognized at the interest rate which is used as the capitalization rate in the capitalization of the future cash flow when the impairment-related losses are determined. 第七章 公允价值确定 <westbank> Chapter VII Determination of the Fair Value 第五十条公允价值，是指在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额。 <westbank> Article 50The "fair value" refers to the amount, at which both parties to a transaction who are familiar with the condition exchange their assets or clear off their debts under fair conditions. 在公平交易中，交易双方应当是持续经营企业，不打算或不需要进行清算、重大缩减经营规模，或在不利条件下仍进行交易。 <westbank> In a fair transaction, both parties to it shall be enterprises in continuous operation, and do not plan or do not need to carry out any liquidation, significantly reduce their operational scale or carry out transactions notwithstanding the unfavorable conditions they face. 第五十一条存在活跃市场的金融资产或金融负债，活跃市场中的报价应当用于确定其公允价值。 <westbank> Article 51As for the financial assets or financial liabilities for which there is an active market, the quoted prices in the active market shall be used to determine the fair values thereof. 活跃市场中的报价是指易于定期从交易所、经纪商、行业协会、定价服务机构等获得的价格，且代表了在公平交易中实际发生的市场交易的价格。 <westbank> The quoted prices in the active market refer to the prices, which are easily available from the stock exchanges, brokers, industry associations, pricing service institutions and etc. at a fixed term, and which represent the prices at which actually occurred market transactions are made under fair conditions. （一）在活跃市场上，企业已持有的金融资产或拟承担的金融负债的报价，应当是现行出价；企业拟购入的金融资产或已承担的金融负债的报价，应当是现行要价。 <westbank> (1)In the active market, the quoted prices of an enterprise for the financial assets it holds or the financial liabilities it plans to assume shall be the present actual offer, while the quoted prices of an enterprise for the financial assets it plans to acquire or the financial liabilities it has assumed shall be the available charge. （二）企业持有可抵销市场风险的资产和负债时，可采用市场中间价确定可抵销市场风险头寸的公允价值；同时，用出价或要价作为确定净敞口的公允价值。 <westbank> (2)Where an enterprise holds the assets or liabilities that can be used to counteract the market risks, it may adopt the middle price of the market to determine the fair value of the positions that can counteract the risks of the market; meanwhile, the offer or charge shall be the basis for determining the fair value of net exposure. （三）金融资产或金融负债没有现行出价或要价，但最近交易日后经济环境没有发生重大变化的，企业应当采用最近交易的市场报价确定该金融资产或金融负债的公允价值。 <westbank> (3)Where there is no available offer or charge for a financial asset or financial liability, but there is no any significant change to the economic environment after the latest transaction day, the enterprise shall adopt the market quoted price of the latest transaction to determine the fair value of the said financial asset or financial liability. 最近交易日后经济环境发生了重大变化时，企业应当参考类似金融资产或金融负债的现行价格或利率，调整最近交易的市场报价，以确定该金融资产或金融负债的公允价值。 <westbank> Where there is any significant change to the economic environment after the latest transaction day, the enterprise concerned shall adjust its market quoted price of the latest transaction by referring to the available prices or interest rates of similar financial assets or finan 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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