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中英对照法律资源--企业会计准则第2号--长期股权投资          【字体:
 

中英对照法律资源--企业会计准则第2号--长期股权投资

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2号--长期股权投资 <westbank> Accounting Standards for Enterprises No. 2 - Long-term Equity Investments
财会[2006]第3号 <westbank> Cai Kuai [2006] No.3
第一章 总则 <westbank> Chapter I General Provisions
第一条为了规范长期股权投资的确认、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 1In order to regulate the recognition and measurement of long-term equity investments, and disclosure of relevant information, these Standards are formulated in the light of the Accounting Standards for Enterprises - Basic Standards.
第二条下列各项适用其他相关会计准则: <westbank> Article 2Other relevant accounting standards shall apply to such items as follows:
(一)外币长期股权投资的折算,适用《企业会计准则第19号--外币折算》。 <westbank> (1)The Accounting Standards for Enterprises No. 19 - Foreign Currency Translation shall apply to the translation of long term equity investments in foreign currencies; and
(二)本准则未予规范的长期股权投资,适用《企业会计准则第22号--金融工具确认和计量》。 <westbank> (2)The Accounting Standards for Enterprises No. 22 - Recognition and measurement of Financial Instruments shall apply to the long term investments which haven't been dealt with by the present standards..
第二章 初始计量 <westbank> Chapter II Initial Measurement
第三条企业合并形成的长期股权投资,应当按照下列规定确定其初始投资成本: <westbank> Article 3The initial cost of the long-term equity investment formed in the merger of an enterprise shall be ascertained in accordance with the following provisions:
(一)同一控制下的企业合并,合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。 <westbank> (1)For the merger of enterprises under the same control, if the consideration of the merging enterprise is that it makes payment in cash, transfers non-cash assets or bear its debts, it shall, on the date of merger, regard the share of the book value of the owner's equity of the merged enterprise as the initial cost of the long-term equity investment.
长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,应当调整资本公积;资本公积不足冲减的,调整留存收益。 <westbank> The difference between the initial cost of the long-term equity investment and the payment in cash, non-cash assets transferred as well as the book value of the debts borne by the merging party shall offset against the capital reserve. If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted.
合并方以发行权益性证券作为合并对价的,应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。 <westbank> If the consideration of the merging enterprise is that it issues equity securities, it shall, on the date of merger, regard the share of the book value of the owner's equity of the merged enterprise as the initial cost of the long-term equity investment.
按照发行股份的面值总额作为股本,长期股权投资初始投资成本与所发行股份面值总额之间的差额,应当调整资本公积;资本公积不足冲减的,调整留存收益。 <westbank> The total face value of the stocks issued shall be regarded as the capital stock, while the difference between the initial cost of the long-term equity investment and total face value of the shares issued shall offset against the capital reserve. If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted.
(二)非同一控制下的企业合并,购买方在购买日应当按照《企业会计准则第20号--企业合并》确定的合并成本作为长期股权投资的初始投资成本。 <westbank> (2)For the merger under different control, the merging party shall, on the date of merger, regard the merger costs ascertained in accordance with the Accounting Standards for Enterprises No. 20 - Merger of Enterprises as the initial cost of the long-term equity investment.
第四条除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,应当按照下列规定确定其初始投资成本: <westbank> Article 4Besides the long-term equity investments formed by the merger of enterprises, the initial cost of a long-term equity investment obtained by other means shall be ascertained in accordance with the provisions as follows:
(一)以支付现金取得的长期股权投资,应当按照实际支付的购买价款作为初始投资成本。 <westbank> (1)The initial cost of a long-term equity investment obtained by making payment in cash shall be the purchase cost which is actually paid.
初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。 <westbank> The initial cost consists of the expenses directly relevant to the obtainment of the long-term equity investment, taxes and other necessary expenses.
(二)以发行权益性证券取得的长期股权投资,应当按照发行权益性证券的公允价值作为初始投资成本。 <westbank> (2)The initial cost of a long-term equity investment obtained on the basis of issuing equity securities shall be the fair value of the equity securities issued.
(三)投资者投入的长期股权投资,应当按照投资合同或协议约定的价值作为初始投资成本,但合同或协议约定价值不公允的除外。 <westbank> (3)The initial cost of a long-term equity investment of an investor shall be the value stipulated in the investment contract or agreement except the unfair value stipulated in the contract or agreement.
(四)通过非货币性资产交换取得的长期股权投资,其初始投资成本应当按照《企业会计准则第7号--非货币性资产交换》确定。 <westbank> (4)The initial cost of a long-term investment obtained by the exchange of non-monetary assets shall be ascertained in accordance with the Accounting Standards for Enterprises No. 7 - Exchange of Non-monetary Assets.
(五)通过债务重组取得的长期股权投资,其初始投资成本应当按照《企业会计准则第12号--债务重组》确定。 <westbank> (5)The initial cost of a long-term equity investment obtained by recombination of liabilities shall be ascertained in accordance with Accounting Standards for Enterprises No. 12 - Debt Restructuring.
第三章 后续计量 <westbank> Chapter III Subsequent Measurement
第五条下列长期股权投资应当按照本准则第七条规定,采用成本法核算: <westbank> Article 5The following long-term equity investments shall, in accordance with Article 7 of these Standards, be measured by employing the cost method:
(一)投资企业能够对被投资单位实施控制的长期股权投资。 <westbank> (1)A long-term equity investment of an investing enterprise that is able to control the invested enterprise.
控制,是指有权决定一个企业的财务和经营政策,并能据以从该企业的经营活动中获取利益。 <westbank> The term "control" refers to the power to determine the financial and operating polices of an enterprise and obtain benefits from its operating activities of the enterprise.
投资企业能够对被投资单位实施控制的,被投资单位为其子公司,投资企业应当将子公司纳入合并财务报表的合并范围。 <westbank> If the investing enterprise can control an invested entity, the invested entity as its subsidiary company shall be included in the consolidation range of the consolidated financial statements.
投资企业对子公司的长期股权投资,应当采用本准则规定的成本法核算,编制合并财务报表时按照权益法进行调整。 <westbank> For a long term equity investment on the subsidiary company of an investing enterprise, the investing enterprise shall accounted by employing the cost method as prescribed by these Standards, and shall make an adjustment by employing the equity method when it works out consolidated financial statements.
(二)投资企业对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资。 <westbank> (2)A long-term equity investmentofinvestment of the investing enterprise that does not do joint control or does not have significant influences on the invested entity,andentity, and has no offer in the active market and its fair value cannot be reliably measured.
共同控制,是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。 <westbank> The term "joint control" refers to the control over an economic activity in accordance with the contracts and agreements, which does not exist unless the investing parties of the economic activity with one an assent on sharing the control power over the relevant important financial and operating decisions.
投资企业与其他方对被投资单位实施共同控制的,被投资单位为其合营企业。 <westbank> Where an investing enterprise and other parties do joint control over an invested entity, the invested entity shall be their joint enterprise.
重大影响,是指对一个企业的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。 <westbank> The term "significant influences" refers to the power to participate in making decisions on the financial and operating policies of an enterprise, but not to control or do joint control together with other parties over the formulation of these policies.
投资企业能够对被投资单位施加重大影响的, 被投资单位为其联营企业。 <westbank> Where an investing enterprise is able to have significant influences on an invested entity, the invested entity shall be its associated entity.
第六条在确定能否对被投资单位实施控制或施加重大影响时,应当考虑投资企业和其他方持有的被投资单位当期可转换公司债券、当期可执行认股权证等潜在表决权因素。 <westbank> Article 6When ascertaining whether or not it is able to control or have significant influences on an invested entity, an enterprise shall take into consideration the invested enterprises' current convertible corporate bonds and current executable warrants held by the investing enterprise and other parties, as well as other potential factors concerning the voting rights.
第七条采用成本法核算的长期股权投资应当按照初始投资成本计价。 <westbank> Article 7The price of a long-term equity investment measured by employing the cost method shall be included at its initial investment cost.
追加或收回投资应当调整长期股权投资的成本。 <westbank> If there are additional investments or disinvestments, the cost of the long-term equity investment shall be adjusted.
被投资单位宣告分派的现金股利或利润,确认为当期投资收益。 <westbank> The dividends or profits declared to distribute by the invested entity shall be recognized as the current investment income.
投资企业确认投资收益,仅限于被投资单位接受投资后产生的累积净利润的分配额,所获得的利润或现金股利超过上述数额的部分作为初始投资成本的收回。 <westbank> The investment income recognized by the investing enterprise shall be limited to the amount received from the accumulative net profits that arise after the invested entity has accepted the investment. Where the amount of profits or cash dividends obtained by the investing entity exceeds the aforesaid amount, it shall be regarded as recovery of initial investment cost.
第八条投资企业对被投资单位具有共同控制或重大影响的长期股权投资,应当按照本准则第九条至第十三条规定,采用权益法核算。 <westbank> Article 8A long-term equity investment of the investing enterprise tha

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