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中英对照法律资源--企业会计准则第20号--企业合并 |
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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20号--企业合并 <westbank> Accounting Standards for Enterprises No. 20 - Business Combinations 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合并的确认、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 1With a view to regulating the recognition and measurement of business combinations, and disclosure of relevant information, the present Standards are formulated according to the Accounting Standards for Enterprises―Basic Standards. 第二条企业合并，是指将两个或者两个以上单独的企业合并形成一个报告主体的交易或事项。 <westbank> Article 2The term "business combinations" refers to a transaction or event bringing together two or more separate enterprises into one reporting entity. 企业合并分为同一控制下的企业合并和非同一控制下的企业合并。 <westbank> Business combinations are classified into the business combinations under the same control and the business combinations not under the same control. 第三条涉及业务的合并比照本准则规定处理。 <westbank> Article 3The business combinations regarding business operation shall be subject to the present Standard. 第四条本准则不涉及下列企业合并： <westbank> Article 4The present Standards does not apply to the following business combinations: （一）两方或者两方以上形成合营企业的企业合并。 <westbank> (1)Any business combination in which two or more enterprises form a joint venture; （二）仅通过合同而不是所有权份额将两个或者两个以上单独的企业合并形成一个报告主体的企业合并。 <westbank> (2)Any business combination in which two or more separate enterprises are brought together into a reporting entity merely by contract other than ownership shares. 第二章 同一控制下的企业合并 <westbank> Chapter II Business Combinations under the Same Control 第五条参与合并的企业在合并前后均受同一方或相同的多方最终控制且该控制并非暂时性的，为同一控制下的企业合并。 <westbank> Article 5A business combination under the same control is a business combination in which all of the combining enterprises are ultimately controlled by the same party or the same parties both before and after the business combination and on which the control is not temporary. 同一控制下的企业合并，在合并日取得对其他参与合并企业控制权的一方为合并方，参与合并的其他企业为被合并方。 <westbank> In a business combination under the same control, the party which obtains control of other combining enterprise(s) on the combining date is the combining party, the other combining enterprise(s) is (are) the combined party. 合并日，是指合并方实际取得对被合并方控制权的日期。 <westbank> The "combining date" refers to the date on which the combining party actually obtains control on the combined party. 第六条合并方在企业合并中取得的资产和负债，应当按照合并日在被合并方的账面价值计量。 <westbank> Article 6The assets and liabilities that the combining party obtains in a business combination shall be measured on the basis of their carrying amount in the combined party on the combining date. 合并方取得的净资产账面价值与支付的合并对价账面价值（或发行股份面值总额）的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。 <westbank> As for the balance between the carrying amount of the net assets obtained by the combining party and the carrying amount of the consideration paid by it (or the total par value of the shares issued), the additional paid-in capital shall be adjusted. If the additional paid-in capital is not sufficient to be offset, the retained earnings shall be adjusted. 第七条同一控制下的企业合并中，被合并方采用的会计政策与合并方不一致的，合并方在合并日应当按照本企业会计政策对被合并方的财务报表相关项目进行调整，在此基础上按照本准则规定确认。 <westbank> Article 7Where, during a business combination under the same control, the accounting policy adopted by the combined party is different from that adopted by the combining party, the combining party shall, according to accounting policy it adopts, adjust the relevant items in the financial statements of the combined party, and shall, pursuant to the present Standard, recognize them on the basis of such adjustment. 第八条合并方为进行企业合并发生的各项直接相关费用，包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等，应当于发生时计入当期损益。 <westbank> Article 8The direct cost for the business combination of the combining party shall, including the expenses for audit, assessment and legal services, be recorded into the profits and losses at the current period. 为企业合并发行的债券或承担其他债务支付的手续费、佣金等，应当计入所发行债券及其他债务的初始计量金额。 <westbank> The bonds issued for a business combination or the handling fees, commissions and other expenses for assuming other liabilities shall be recorded into the amount of initial measurement of the bonds or other debts. 企业合并中发行权益性证券发生的手续费、佣金等费用，应当抵减权益性证券溢价收入，溢价收入不足冲减的，冲减留存收益。 <westbank> The handling fees, commissions and other expenses for the issuance of equity securities for the business combination shall be credited against the surplus of equity securities; if the surplus is not sufficient, the retained earnings shall be offset. 第九条企业合并形成母子公司关系的，母公司应当编制合并日的合并资产负债表、合并利润表和合并现金流量表。 <westbank> Article 9Where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall, on the combining date , prepare a consolidated balance sheet, a profit statement and a cash flow statement. 合并资产负债表中被合并方的各项资产、负债，应当按其账面价值计量。 <westbank> In the consolidated balance sheet, the assets and liabilities of the combined party shall be measured pursuant to their carrying amount. 因被合并方采用的会计政策与合并方不一致，按照本准则规定进行调整的，应当以调整后的账面价值计量。 <westbank> If it is necessary to make an adjustment according to the present Standard because the accounting policy adopted by the combined party is different from that adopted by the combining party, the assets and liabilities of the combined party (parties) shall be measured on the basis of the post-adjustment carrying amount. 合并利润表应当包括参与合并各方自合并当期期初至合并日所发生的收入、费用和利润。 <westbank> The consolidated profit statement shall include the incomes, expenses and profits of the combining party incurred from the beginning of the current period to the combining date. 被合并方在合并前实现的净利润，应当在合并利润表中单列项目反映。 <westbank> The net profits of the combined party which has been realized prior to the combination shall be reflected through an item separately presented in the profit statement. 合并现金流量表应当包括参与合并各方自合并当期期初至合并日的现金流量。 <westbank> The consolidated cash flow statement shall include the cash flow of the parties to the combination from the beginning of the current period to the combining date. 编制合并财务报表时，参与合并各方的内部交易等，应当按照《企业会计准则第33号--合并财务报表》处理。 <westbank> When preparing consolidated financial statements, the internal dealings of the parties to the combination shall be treated according to the Accounting Standards for Enterprises No. 33 - Consolidated Financial Statement. 第三章 非同一控制下的企业合并 <westbank> Chapter III Business Combination Not under the Same Control 第十条参与合并的各方在合并前后不受同一方或相同的多方最终控制的，为非同一控制下的企业合并。 <westbank> Article 10A business combination not under the same control is a business combination in which the combining enterprises are not ultimately controlled by the same party or the same parties both before and after the business combination. 非同一控制下的企业合并，在购买日取得对其他参与合并企业控制权的一方为购买方，参与合并的其他企业为被购买方。 <westbank> In a business combination not under the same control, the party which obtains the control on other combining enterprise(s) on the purchase date is the acquirer, and other combining enterprise(s) is (are) the acquiree. 购买日，是指购买方实际取得对被购买方控制权的日期。 <westbank> The "acquisition date" refers to the date on which the acquirer actually obtains the control on the acquiree. 第十一条购买方应当区别下列情况确定合并成本： <westbank> Article 11An acquirer shall determine the combination costs respectively in light of the following circumstances: （一）一次交换交易实现的企业合并，合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。 <westbank> (1)For a business combination realized by a transaction of exchange, the combination costs shall be the fair values, on the acquisition date, of the assets paid, the liabilities incurred or assumed and the equity securities issued by the acquirer in exchange for the control on the acquiree. （二）通过多次交换交易分步实现的企业合并，合并成本为每一单项交易成本之和。 <westbank> (2)For a business combination realized by two or more transactions of exchange, the combination costs shall be the summation of the costs of all separate transactions. （三）购买方为进行企业合并发生的各项直接相关费用也应当计入企业合并成本。 <westbank> (3)All relevant direct costs incurred to the acquirer for the business combination shall also be recorded into the cost of business combination. （四）在合并合同或协议中对可能影响合并成本的未来事项作出约定的，购买日如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的，购买方应当将其计入合并成本。 <westbank> (4)Where any future event that is likely to affect the combination costs is stipulated in the combination contract or agreement, if it is likely to occur and its effects on the combination costs can be measured reliably, the acquirer shall record the said amount into the combination costs. 第十二条购买方在购买日对作为企业合并对价付出的资产、发生或承担的负债应当按照公允价值计量，公允价值与其账面价值的差额，计入当期损益。 <westbank> Article 12The acquirer shall, on the acquisition date, measure the assets given and liabilities incurred or assumed by an enterprise for a business combination in light of their fair values, and shall record the balances between them and their carrying amounts into the profits and losses at the current period. 第十三条购买方在购买日应当对合并成本进行分配，按照本准则第十四条的规定确认所取得的被购买方各项可辨认资产、负债及或有负债。 <westbank> Article 13The acquirer shall distribute the combination costs on the acquisition date, and shall, according to Article 14 of the present Standards, recognize all identifiable assets, liabilities and contingent liabilities it obtains from the acquiree. （一）购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当确认为商誉。 <westbank> (1)The acquirer shall recognize the positive balance between the combination costs and the fair value of the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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