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中英对照法律资源--企业会计准则第19号--外币折算 |
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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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膨胀经济中的境外经营的财务报表，应当按照下列规定进行折算： <westbank> Article 13An enterprise shall translate the financial statements of overseas business as situated in a hyperinflationary economy in accordance with the following provisions: 对资产负债表项目运用一般物价指数予以重述，对利润表项目运用一般物价指数变动予以重述，再按照最近资产负债表日的即期汇率进行折算。 <westbank> It shall restate the balance sheet items by adopting the general price index, restate the items of the profit statement by adopting the changes of the general price index, and then translate them at the spot exchange rate on the recent balance sheet date. 在境外经营不再处于恶性通货膨胀经济中时，应当停止重述，按照停止之日的价格水平重述的财务报表进行折算。 <westbank> If an overseas business is no longer situated in the hyperinflationary economy, it shall stop the restatement, and shall translate the restated financial statements at the price of the cessation date. 第十四条企业在处置境外经营时，应当将资产负债表中所有者权益项目下列示的、与该境外经营相关的外币财务报表折算差额，自所有者权益项目转入处置当期损益； <westbank> Article 14When disposing an overseas business, an enterprise shall shift the balance, which is presented under the items of the owner's equities in the balance sheet and arises from the translation of foreign currency financial statements related to this oversea business, into the disposal profits and losses of the current period. 部分处置境外经营的，应当按处置的比例计算处置部分的外币财务报表折算差额，转入处置当期损益。 <westbank> If the overseas business is disposed of partially, the enterprise shall calculate the balance arising from the translation of foreign currency statements of the part of disposal based on the disposal rate and shall shift them into the profits and losses of the current period. 第十五条企业选定的记账本位币不是人民币的，应当按照本准则第十二条规定将其财务报表折算为人民币财务报表。 <westbank> Article 15Where an enterprise does not choose RMB as its functional currency, it shall translate its financial statements into RMB financial statements according to Article 12 of the present Standard. 第五章 披露 <westbank> Chapter V Disclosure 第十六条企业应当在附注中披露与外币折算有关的下列信息： <westbank> Article 16An enterprise shall, in its notes, disclose the following information related to the translation of foreign currencies: （一）企业及其境外经营选定的记账本位币及选定的原因，记账本位币发生变更的，说明变更理由。 <westbank> (1)The functional currency chosen by an enterprise and its overseas businesses and the reasons for such choice; if the functional currency is changed, the grounds for the change shall be given; （二）采用近似汇率的，近似汇率的确定方法。 <westbank> (2)If an approximate exchange rate is adopted, the method for the determination of the approximate exchange rate shall be given; （三）计入当期损益的汇兑差额。 <westbank> (3)The balance of exchange which shall be recorded into the profits and losses of the current period; and （四）处置境外经营对外币财务报表折算差额的影响。 <westbank> (4)The effects of disposal of any overseas business on the balance arising from the translation of foreign currency financial statements. |
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