 |
|
|||||||||||||||
| | 网站首页 | 英语新闻 | 英语学习中心 | 英语图片 | 下载 | 购书 | 培训 | 留言 | Study Chinese | | ||
|
|
||
 |
||
|
||
|
|
|||||||||||||||
| | 网站首页 | 英语新闻 | 英语学习中心 | 英语图片 | 下载 | 购书 | 培训 | 留言 | Study Chinese | | ||
|
|
||
|
||
|
||
中英对照法律资源--企业会计准则第19号--外币折算 |
||
|
作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
||
企业会计准则第19号--外币折算 <westbank> Accounting Standards for Enterprises No. 19 - Foreign Currency Translation 财会[2006]第3号 <westbank> Cai Kuai [2006] No. 3 第一章 总则 <westbank> Chapter I General Provisions 第一条为了规范外币交易的会计处理、外币财务报表的折算和相关信息的披露，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 accounting treatment for the foreign currency transactions, conversion of foreign currency financial statements and disclosure of relevant information, the present Standards are formulated according to the Accounting Standards for Enterprises - Basic Standards. 第二条外币交易，是指以外币计价或者结算的交易。外币是企业记账本位币以外的货币。外币交易包括： <westbank> Article 2The "foreign currency transaction" refers to transactions which are valuated and settled in foreign currency. The "foreign currency" refers to a currency other than the functional currency of an enterprise. The foreign currency transactions include: （一）买入或者卖出以外币计价的商品或者劳务； <westbank> (1)the purchase or sale of goods or services valuated in foreign currency; （二）借入或者借出外币资金； <westbank> (2)foreign currency funds that are borrowed or lent; and （三）其他以外币计价或者结算的交易。 <westbank> (3)other transactions which are valuated or settled in foreign currency. 第三条下列各项适用其他相关会计准则： <westbank> Article 3The following items shall be subjected to other relevant accounting standards: （一）与购建或生产符合资本化条件的资产相关的外币借款产生的汇兑差额，适用《企业会计准则第17号--借款费用》。 <westbank> (1)The balance of exchange arising from foreign currency borrowings for the purchase and construction or production of qualified assets shall be subject to the Accounting Standards for Business Enterprises No. 17 - Borrowing Costs; （二）外币项目的套期，适用《企业会计准则第24号--套期保值》。 <westbank> (2)The hedge of foreign currency items shall be subject to the Accounting Standards for Enterprise No. 24 - Hedging; and （三）现金流量表中的外币折算，适用《企业会计准则第31号--现金流量表》。 <westbank> (3)The translation of foreign currency in the cash flow statement shall be subject to the Accounting Standards for Business Enterprises No. 31- Cash Flow Statement. 第二章 记账本位币的确定 <westbank> Chapter II Determination of Functional Currency 第四条记账本位币，是指企业经营所处的主要经济环境中的货币。 <westbank> Article 4The "functional currency" refers to the currency of the primary economic environment in which the enterprise is operated. 企业通常应选择人民币作为记账本位币。业务收支以人民币以外的货币为主的企业，可以按照本准则第五条规定选定其中一种货币作为记账本位币。但是，编报的财务报表应当折算为人民币。 <westbank> An enterprise shall, in general, choose RMB as its functional currency. For an enterprise of which the incomes and expenses are mainly valuated in the currency other than RMB, it may choose a currency as its functional currency according to Article 5 of the present Standards. However, the financial statements shall be translated into the ones RMB. 第五条企业选定记账本位币，应当考虑下列因素： <westbank> Article 5When an enterprise chooses a functional currency, it shall take account of the following factors: （一）该货币主要影响商品和劳务的销售价格，通常以该货币进行商品和劳务的计价和结算； <westbank> (1)This currency mainly affects the selling prices of goods and services, and generally the goods and services are valuated and settled in this currency; （二）该货币主要影响商品和劳务所需人工、材料和其他费用，通常以该货币进行上述费用的计价和结算； <westbank> (2)This currency mainly affects the labor, materials and other costs for the goods and services, and generally the goods and services are valuated and settled in this currency; and （三）融资活动获得的货币以及保存从经营活动中收取款项所使用的货币。 <westbank> (3)The currency acquired in financing activities as well as the currency utilized to preserve the money charged in the business operation. 第六条企业选定境外经营的记账本位币，还应当考虑下列因素： <westbank> Article 6When an enterprise chooses the functional currency for its overseas business, it shall taking account of the following factors as well: （一）境外经营对其所从事的活动是否拥有很强的自主性； <westbank> (1)Whether or not the overseas businesses are quite independent from the activities in which it is engaged; （二）境外经营活动中与企业的交易是否在境外经营活动中占有较大比重； <westbank> (2)Whether or not the transactions with the enterprise in overseas business operations account for a relatively large proportion in oversea business operations; （三）境外经营活动产生的现金流量是否直接影响企业的现金流量、是否可以随时汇回； <westbank> (3)Whether or not the cash flow incurred in overseas business operations directly affect the cash flow of the enterprise, and whether or not the cash may be remitted back at any time; （四）境外经营活动产生的现金流量是否足以偿还其现有债务和可预期的债务。 <westbank> (4)Whether or not the cash flow incurred in overseas business operations is sufficient to settle its current liabilities and predictable liabilities. 第七条境外经营，是指企业在境外的子公司、合营企业、联营企业、分支机构。 <westbank> Article 7The "overseas business operation" refers to the enterprise' overseas subsidiary companies, joint ventures, associated enterprises and branches. 在境内的子公司、合营企业、联营企业、分支机构，采用不同于企业记账本位币的，也视同境外经营。 <westbank> Where the domestic subsidiary company, joint enterprise, associated enterprise or branch of an enterprise adopts a functional currency which is difference from that of the enterprise, it shall be deemed as overseas business. 第八条企业记账本位币一经确定，不得随意变更，除非企业经营所处的主要经济环境发生重大变化。 <westbank> Article 8Once the functional currency of an enterprise is determined, it shall not be modified at will, unless the main economic environment in which the enterprise is operated has greatly changed. 企业因经营所处的主要经济环境发生重大变化，确需变更记账本位币的，应当采用变更当日的即期汇率将所有项目折算为变更后的记账本位币。 <westbank> Where it is really necessary to modify the functional currency because the primary economic environment in which the enterprise is operated has greatly changed, the enterprise shall translate all items into the post-change functional currency at the spot exchange rate of the current date of the change. 第三章 外币交易的会计处理 <westbank> Chapter III Accounting Treatment for Foreign Currency Transactions 第九条企业对于发生的外币交易，应当将外币金额折算为记账本位币金额。 <westbank> Article 9As for a foreign currency transaction, the enterprise shall translate the amount in a foreign currency into amount in its functional currency. 第十条外币交易应当在初始确认时，采用交易发生日的即期汇率将外币金额折算为记账本位币金额；也可以采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算。 <westbank> Article 10At the time of initial recognition of a foreign currency transaction, the amount in the foreign currency shall be translated into the amount in the functional currency at the spot exchange rate of the transaction date, or at an exchange rate which is determined through a systematic and reasonable method and is approximate to the spot exchange rate of the transaction date. 第十一条企业在资产负债表日，应当按照下列规定对外币货币性项目和外币非货币性项目进行处理： <westbank> Article 11An enterprise shall, on the balance sheet date, treat the foreign currency monetary items and foreign currency non-monetary items in accordance with the following provisions: （一）外币货币性项目，采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额，计入当期损益。 <westbank> (1)The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date. The balance of exchange arising from the difference between the spot exchange rate on the balance sheet date and the spot exchange rate at the time of initial recognition or prior to the balance sheet date shall be recorded into the profits and losses at the current period. （二）以历史成本计量的外币非货币性项目，仍采用交易发生日的即期汇率折算，不改变其记账本位币金额。 <westbank> (2)The foreign currency non-monetary items measured at the historical cost shall still be translated at the spot exchange rate on the transaction date, of which the amount of functional currency shall not be changed. 货币性项目，是指企业持有的货币资金和将以固定或可确定的金额收取的资产或者偿付的负债。 <westbank> The "monetary item" shall refer to the money held by an enterprise and the assets and liabilities to be received or paid in fixed or determinable amounts of money. 非货币性项目，是指货币性项目以外的项目。 <westbank> The "non-monetary item" shall refer to the items other than the monetary ones. 第四章 外币财务报表的折算 <westbank> Chapter IV Translation of Foreign Currency Financial Statements 第十二条企业对境外经营的财务报表进行折算时，应当遵循下列规定： <westbank> Article 12When translating the financial statements on the overseas businesses, an enterprise shall comply with the following provisions: （一）资产负债表中的资产和负债项目，采用资产负债表日的即期汇率折算，所有者权益项目除“未分配利润”项目外，其他项目采用发生时的即期汇率折算。 <westbank> (1)The asset and liability items in the balance sheets shall be translated at a spot exchange rate on the balance sheet date. Among the owner's equity items, except the ones as "undistributed profits", others shall be translated at the spot exchange rate at the time when they are incurred. （二）利润表中的收入和费用项目，采用交易发生日的即期汇率折算；也可以采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算。 <westbank> (2)The income and expense items in the profit statements shall be translated at the spot exchange rate of the transaction date, or at a spot exchange rate which is determined through a systematic and reasonable method and is approximate to the spot exchange rate of the transaction date. 按照上述（一）、（二）折算产生的外币财务报表折算差额，在资产负债表中所有者权益项目下单独列示。 <westbank> The balance arisen from the translation of foreign currency financial statements in compliance with the aforesaid Items (1) and (2) shall be presented separately under the owner's equity item of the balance sheets. 比较财务报表的折算比照上述规定处理。 <westbank> The translation of comparable financial statements shall be subject to the aforesaid provisions. 第十三条企业对处于恶性通货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。 |
||
| 文章录入：soosun 责任编辑：soosun |
||
|
|
||
| 【发表评论】【加入收藏】【告诉好友】【打印此文】【关闭窗口】 | ||
| 最新热点 | 最新推荐 | 相关文章 | ||
| 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… |
| 网友评论：（只显示最新10条。评论内容只代表网友观点，与本站立场无关！） |
| |Sitemap地图 | 设为首页 | 加入收藏 | 联系站长 | 友情链接 | 版权申明 | 网站公告 | 管理登录 | | |||
|
