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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 |
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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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t does joint control or significant influences over the invested entity shall, in accordance with Articles 9 through 13 of these Standards, be measured by employing the equity method. 第九条长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的，不调整长期股权投资的初始投资成本； <westbank> Article 9If the initial cost of a long-term equity investment is more than the investing enterprise' attributable share of the fair value of the invested entity's identifiable net assets for the investment, the initial cost of the long-term equity investment may not be adjusted. 长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的，其差额应当计入当期损益，同时调整长期股权投资的成本。 <westbank> If the initial cost of a long-term equity investment is less than the investing enterprise' attributable share of the fair value of the invested entity's identifiable net assets for the investment, the difference shall beincludedbe included in the current profits and losses and the cost of the long-term equity investment shall be adjusted simultaneously. 被投资单位可辨认净资产的公允价值，应当比照《企业会计准则第20号--企业合并》的有关规定确定。 <westbank> The fair value of the identifiable net assets of the invested entity shall be ascertained by referring to the relevant provisions of the Accounting Standards for Enterprises No. 20 - Merger of Enterprises. 第十条投资企业取得长期股权投资后，应当按照应享有或应分担的被投资单位实现的净损益的份额，确认投资损益并调整长期股权投资的账面价值。 <westbank> Article 10After an investing enterprise obtains a long-term equity investment, it shall, in accordance with the attributable share of the net profits or losses of the invested entity, recognize the investment profits or losses and adjust the book value of the long-term equity investment. 投资企业按照被投资单位宣告分派的利润或现金股利计算应分得的部分，相应减少长期股权投资的账面价值。 <westbank> The investing enterprise shall, in the light of the profits or cash dividends declared to distribute by the invested entity, calculate the proportion it shall obtain, and shall reduce the book value of the long-term equity investment correspondingly. 第十一条投资企业确认被投资单位发生的净亏损，应当以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限，投资企业负有承担额外损失义务的除外。 <westbank> Article 11An investing enterprise shall recognize the net losses of the invested enterprise until the book value of the long-term equity investment and other long-term rights and interests which substantially form the net investment made to the invested entity are reduced to zero, unless the investing enterprise has the obligation to undertake extra losses. 被投资单位以后实现净利润的，投资企业在其收益分享额弥补未确认的亏损分担额后，恢复确认收益分享额。 <westbank> If the invested entity realizes any net profits later, the investing enterprise shall, after the amount of its attributable share of profits offsets against its attributable share of the un-recognized losses, resume to recognize its attributable share of profits. 第十二条投资企业在确认应享有被投资单位净损益的份额时，应当以取得投资时被投资单位各项可辨认资产等的公允价值为基础，对被投资单位的净利润进行调整后确认。 <westbank> Article 12The investing enterprise shall, on the ground of the fair value of all identifiable assets of the invested entity when it obtains the investment, recognize the attributable share of the net profits and losses of the invested entity after it adjusts the net profits of the invested entity. 被投资单位采用的会计政策及会计期间与投资企业不一致的，应当按照投资企业的会计政策及会计期间对被投资单位的财务报表进行调整，并据以确认投资损益。 <westbank> If the accounting policies and accounting periods adopted by the invested entity are different from those adopted by the investing enterprise, an adjustment shall be made to the financial statements of the invested entity in accordance with the accounting policies and accounting periods of the investing enterprise and recognize the investment profits or losses. 第十三条投资企业对于被投资单位除净损益以外所有者权益的其他变动，应当调整长期股权投资的账面价值并计入所有者权益。 <westbank> Article 13Where any change is made to the owner's equity other than the net profits and losses of the invested entity, the book value of the long-term equity investment shall be adjusted and be included in the owner's equity. 第十四条投资企业因减少投资等原因对被投资单位不再具有共同控制或重大影响的，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，应当改按成本法核算，并以权益法下长期股权投资的账面价值作为按照成本法核算的初始投资成本。 <westbank> Article 14For a long-term equity investment for which there is no offer in the active market and of which the fair value cannot be reliably measured, if the investing enterprise has not joint control or significant influence over the invested entity any more as a result of the decrease of investment or other reasons, the cost method shall be employed in the measurement, and the book value of the long-term equity investment employing the equity method shall be regarded as the initial investment cost to be measured by employing the cost method. 因追加投资等原因能够对被投资单位实施共同控制或重大影响但不构成控制的，应当改按权益法核算，并以成本法下长期股权投资的账面价值或按照《企业会计准则第22号--金融工具确认和计量》确定的投资账面价值作为按照权益法核算的初始投资成本。 <westbank> If an enterprise is able to do joint control or significant influence, which does not constitute control, over the invested entity as a result of additional investment or other reasons, the equity method shall be employed in the measurement, and the book value of the long-term equity investment measured by employing the cost method or the book value of investment ascertained in accordance with the Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments shall be regarded as initial investment cost measured by employing the cost method. 第十五条按照本准则规定的成本法核算的、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，其减值应当按照《企业会计准则第22号--金融工具确认和计量》处理；其他按照本准则核算的长期股权投资，其减值应当按照《企业会计准则第8号--资产减值》处理。 <westbank> Article 15The impairment of a long-term equity investment which is measured by employing the cost method as prescribed in these Standards, for which there is no offer in the active market and of which the fair value cannot be reliably measured, its impairment shall be disposed in accordance with the Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments. The impairment of any other long-term equity investment measured in accordance with these Standards shall be disposed in accordance with the Accounting Standards for Enterprises No. 8 - Asset Impairment. 第十六条处置长期股权投资，其账面价值与实际取得价款的差额，应当计入当期损益。 <westbank> Article 16When disposing of a long-term equity investment, the difference between its book value and the actual purchase price shall be included in the current profits and losses. 采用权益法核算的长期股权投资，因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的，处置该项投资时应当将原计入所有者权益的部分按相应比例转入当期损益。 <westbank> If any change other than the net profits and losses of the invested entity occurs and is included in the owner's equity, the portion previously included in the owner's equity shall, when disposing of a long-term equity investment measured by employing the equity method, be transferred to the current profits and losses according to a certain proportion. 第四章 披露 <westbank> Chapter IV Disclosure 第十七条投资企业应当在附注中披露与长期股权投资有关的下列信息： <westbank> Article 17An investing enterprise shall, in the notes, disclose the information concerning long-term equity investments as follows: （一）子公司、合营企业和联营企业清单，包括企业名称、注册地、业务性质、投资企业的持股比例和表决权比例。 <westbank> (1)The name list of its subsidiary companies, joint ventures and associated enterprises, consisting of the names, registration places, and business nature, proportions of shares and proportions of voting rights of the investing enterprises; （二）合营企业和联营企业当期的主要财务信息，包括资产、负债、收入、费用等合计金额。 <westbank> (2)The main financial information of the joint ventures and associated enterprises, consisting of the aggregate amounts of assets, liabilities, incomes, expenses, etc.; （三）被投资单位向投资企业转移资金的能力受到严格限制的情况。 <westbank> (3)The information about the restriction of the invested entity' s capacity of transferring funds to the investing entity; （四）当期及累计未确认的投资损失金额。 <westbank> (4)The current period and accumulative amounts of unrecognized investment losses; and （五）与对子公司、合营企业及联营企业投资相关的或有负债。 <westbank> (5)The contingent liabilities or the investments in the subsidiary companies, joint ventures and associated enterprises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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