 |
|
|||||||||||||||
| | 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10号--企业年金基金 |
||
|
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10号--企业年金基金 <westbank> Accounting Standard for Business Enterprises No. 10 - Enterprise Annuity Fund 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年金基金的确认、计量和财务报表列报，根据《企业会计准则--基本准则》，制定本准则。 <westbank> Article 1To standardize the confirmation and measurement of enterprise annuity fund and the presentation of financial statements, these Standards are formulated in accordance with the Accounting Standard for Business Enterprises - Basic Standards. 第二条企业年金基金，是指根据依法制定的企业年金计划筹集的资金及其投资运营收益形成的企业补充养老保险基金。 <westbank> Article 2The term "enterprise annuity fund" refers to fund raised by an enterprise in the light of the enterprise annuity plan and the supplementary endowment insurance fund raised by its operating income of investment. 第三条企业年金基金应当作为独立的会计主体进行确认、计量和列报。 <westbank> Article 3The enterprise annuity funds shall be confirmed, measured and presented as independent accounting subjects. 委托人、受托人、托管人、账户管理人、投资管理人和其他为企业年金基金管理提供服务的主体，应当将企业年金基金与其固有资产和其他资产严格区分，确保企业年金基金的安全。 <westbank> The entrusting party, entrusted party, trustee, account manager, investment manager and other subjects providing services for the management of enterprise annuity fund shall strictly distinguish the enterprise annuity fund and its fixed assets from other assets so as to ensure the safety of the enterprise annuity fund. 第二章 确认和计量 <westbank> Chapter II Confirmation and Measurement 第四条企业年金基金应当分别资产、负债、收入、费用和净资产进行确认和计量。 <westbank> Article 4The enterprise annuity fund shall be confirmed and measured respectively on the basis of assets, liabilities, incomes, expenses and net assets. 第五条企业年金基金缴费及其运营形成的各项资产包括：货币资金、应收证券清算款、应收利息、买入返售证券、其他应收款、债券投资、基金投资、股票投资、其他投资等。 <westbank> Article 5The assets formed by payments for the enterprise annuity fund and by the operation of the annuity fund shall include the monetary funds, settlement accounts receivable of securities, interests receivable, purchases of resale securities, other receivables, bond investments, fund investments, stock investments and other investments. 第六条企业年金基金在运营中根据国家规定的投资范围取得的国债、信用等级在投资级以上的金融债和企业债、可转换债、投资性保险产品、证券投资基金、股票等具有良好流动性的金融产品，其初始取得和后续估值应当以公允价值计量： <westbank> Article 6During the operation of the enterprise annuity fund, the initial acquisition values and subsequent values of the national debt gained under the State investment scope, the financial debentures and enterprise obligations with the credit rating at the investment grade or above, convertible obligations, investment insurance products, securities investment funds, stocks and other financial products with good liquidity shall be measured as the fair value: （一）初始取得投资时，应当以交易日支付的成交价款作为其公允价值。发生的交易费用直接计入当期损益。 <westbank> (1)The transaction price paid on the transaction date shall be measured as the fair value when an initially investment obtained. The transaction fee shall be directly recorded as profit or loss for the current period; and （二）估值日对投资进行估值时，应当以其公允价值调整原账面价值，公允价值与原账面价值的差额计入当期损益。 <westbank> (2)When estimating the value of an investment on the estimate day, the original carrying value of the investment shall be adjusted according to its fair value, and the difference between its fair value and its original carrying value shall be recorded as profit or loss for the current period. 投资公允价值的确定，适用《企业会计准则第22号--金融工具确认和计量》。 <westbank> The determination of the fair value of an investment shall be subject to the Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments. 第七条企业年金基金运营形成的各项负债包括：应付证券清算款、应付受益人待遇、应付受托人管理费、应付托管人管理费、应付投资管理人管理费、应交税金、卖出回购证券款、应付利息、应付佣金和其他应付款等。 <westbank> Article 7The liabilities formed during the operation of the enterprise annuity fund include the settlement accounts receivable of securities, beneficiaries' treatments payable, the management fees payable to the entrustee, the management fees payable to the custodian, the management fees payable to the investment manager, the taxes payable, the sale accounts of repurchased bonds, the interests payable, the commissions payable, and other accounts payables. 第八条企业年金基金运营形成的各项收入包括：存款利息收入、买入返售证券收入、公允价值变动收益、投资处置收益和其他收入。 <westbank> Article 8The incomes formed by the operations of the enterprise annuity fund include the interest incomes on deposits, interests, from the buying of resold bonds, gains on the changes in the fair value, incomes of investment disposal, and other incomes. 第九条收入应当按照下列规定确认和计量： <westbank> Article 9The incomes shall be confirmed and measured according to the following provisions: （一）存款利息收入，按照本金和适用的利率确定。 <westbank> (1)The interest incomes on deposits shall be determined according to the principal and applicable interest rate; （二）买入返售证券收入，在融券期限内按照买入返售证券价款和协议约定的利率确定。 <westbank> (2)The incomes from buying of resold bonds shall, within the time limit of securities loan, be determined according to the purchase price of the resold bonds, and the interest rate as stipulated in the agreement; （三）公允价值变动收益，在估值日按照当日投资公允价值与原账面价值（即上一估值日投资公允价值）的差额确定。 <westbank> (3)The gains on the changes in the fair value shall, on the estimate date, be determined according to the difference between the fair value of the investment on the current date and the original carrying value (namely the fair value of the investment on the previous estimate date); （四）投资处置收益，在交易日按照卖出投资所取得的价款与其账面价值的差额确定。 <westbank> (4)The incomes of investment disposal shall be determined according to the difference between the price obtained from the sale of investment, and the carrying value of the investment; and （五）风险准备金补亏等其他收入，按照实际发生的金额确定。 <westbank> (5)Other incomes such as risk reserves shall be determined according to the amount actually incurred. 第十条企业年金基金运营发生的各项费用包括：交易费用、受托人管理费、托管人管理费、投资管理人管理费、卖出回购证券支出和其他费用。 <westbank> Article 10The expenses incurred during the operation of the enterprise annuity fund include the transaction expenses, management fees of the entrusted party the trustee, and the investment manager, the disbursements for the sale of repurchased bonds, and other expenses. 第十一条费用应当按照下列规定确认和计量： <westbank> Article 11The expenses shall be confirmed and measured according to the provisions as follows: （一）交易费用，包括支付给代理机构、咨询机构、券商的手续费和佣金及其他必要支出，按照实际发生的金额确定。 <westbank> (1)The transaction expenses, including the commission charge, commissions and other necessary disbursements paid to the commissioned agents, consultation agents and broker, the amount of which shall be determined in accordance with the actually incurred amount; （二）受托人管理费、托管人管理费和投资管理人管理费，根据相关规定按实际计提的金额确定。 <westbank> (2)The management fees payable to the entrusted party, trustee, and investment manager shall be determined according to the actual amount of provisions; （三）卖出回购证券支出，在融资期限内按照卖出回购证券价款和协议约定的利率确定。 <westbank> (3)The disbursements for the sale of repurchased bonds shall, within the time limit for financing, be determined in accordance with the sales price of the repurchased bonds and the interest rate as stipulated in the agreement; （四）其他费用，按照实际发生的金额确定。 <westbank> (4)Other expenses shall be determined in accordance with the actually incurred amount. 第十二条企业年金基金的净资产，是指企业年金基金的资产减去负债后的余额。资产负债表日，应当将当期各项收入和费用结转至净资产。 <westbank> Article 12The net assets of the enterprise annuity fund refers to the balance of the assets of the enterprise annuity fund minus liabilities. The date of balance sheet shall carry forward the incomes and expenses of the current period into the net assets. 净资产应当分别企业和职工个人设置账户，根据企业年金计划按期将运营收益分配计入各账户。 <westbank> Different accounts shall be created for the net assets of an enterprise in view of the enterprise itself and the individual employees, and the distributed operating proceeds shall timely be recorded in each of the aforesaid accounts in accordance with the plan of the enterprise on annuity fund. 第十三条净资产应当按照下列规定确认和计量： <westbank> Article 13The net assets shall be confirmed and measured in accordance with the provisions as follows: （一）向企业和职工个人收取的缴费，按照收到的金额增加净资产。 <westbank> (1)For the payments collected from the enterprise and employees, the net assets shall be increased according to the amount received; （二）向受益人支付的待遇，按照应付的金额减少净资产。 <westbank> (2)For the treatments paid to the beneficiaries, the net assets shall be reduced in accordance with the amount payable; （三）因职工调入企业而发生的个人账户转入金额，增加净资产。 <westbank> (3)As the transfer-in amount of an individual account incurred due to an employee's transfer into the enterprise, the net assets shall be increased; and （四）因职工调离企业而发生的个人账户转出金额，减少净资产。 <westbank> (4)As the transfer-out amount of an individual account incurred due to an employee's transfer out of the enterprise, the net assets shall be reduced. 第三章 列报 <westbank> Chapter III Presentation 第十四条企业年金基金的财务报表包括资产负债表、净资产变动表和附注。 <westbank> Article 14The financial statements for the enterprise annuity fund include the balance sheets, net assets change statements and annotations. 第十五条资产负债表反映企业年金基金在某一特定日期的财务状况，应当按照资产、负债和净资产分类列示。 <westbank> Article 15The balance sheet shall reflect the financial status of the enterprise annuity fund on a specific date. It shall be presented and sorted by the assets, liabilities and net assets. 第十六条资产类项目至少应当列示下列信息： <westbank> Article 16The items of the assets shall at least present the information as follows: （一）货币资金； <westbank> (1)The monetar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 | | |||
|
