ACCA F3 第二課 監(jiān)管框架中英文翻譯

1、 ACCA F3 第二課 監(jiān)管框架 中英文翻譯The following factors that have shaped financial accounting can be identified.有形財務會計的以下因素可以識別。· National/local legislation·國家/地方立法· Accounting concepts and individual judgement·會計概念和個人判斷· Accounting standards·會計準則· Other international influen

2、ces·其他國際影響· Generally accepted accounting principles (GAAP)·一般公認會計原則（GAAP）· Fair presentation·公允表達National/local legislation國家/地方立法1.4 Accounting standards1.4會計準則Financial Reporting Standards (IFRSs).財務報告準則（IFRS）IFRSs are produced by the International Accounting Standards Bo

3、ard (IASB).國際財務報告準則由國際會計準則理事會（IASB）產生。Monitoring Board監(jiān)控板IFRS Foundation國際財務報告準則的基礎IFRS Advisory Council國際財務報告準則咨詢理事會IIFRS Interpretations Committeeiifrs解釋委員會Appoints任命Reports to報告Advises建議The IFRS Advisory Council (formerly called the Standards Advisory Council or SAC) is essentially a forum used b

4、y the IASB to consult with the outside world. It consults with national standard setters,academics, user groups and a host of other interested parties to advise the IASB on a range of issues, from the IASB's work programme for developing new IFRSs to giving practical advice on the implementation

5、 of particular standards.國際財務報告準則咨詢委員會（以前稱為準則咨詢委員會或囊）本質上是一個由IASB用來與外界咨詢論壇。它與國家標準的制定者、學者、用戶組和其他感興趣的各方在一系列問題上的國際會計準則委員會建議，從國際會計準則理事會的工作計劃，發(fā)展新的國際財務報告準則給特定標準的實施建議。The IFRS Advisory Council meets the IASB at least three times a year and puts forward the views of its members on current standard-setting pr

6、ojects.國際財務報告準則咨詢委員會和國際會計準則理事會每年至少三次并提出其成員對目前的標準制定項目的意見。2.1.2 IFRS Interpretations Committee2.1.2國際財務報告準則解釋委員會The IFRS Interpretations Committee (formerly called the International Financial Reporting Interpretations國際財務報告準則解釋委員會（原名國際財務報告詮釋Committee or IFRIC) was set up in March 2002 and provides gui

7、dance on specific practical issues in the interpretation of IFRSs. Note that despite the name change, interpretations issued by the IFRS委員會或詮釋）是在2002三月成立與國際財務報告準則的解釋提供了具體的實踐問題的指導。值得注意的是，盡管名稱的變化，由國際財務報告準則發(fā)布解釋IFRS 1 First-time adoption of International Financial Reporting StandardsIFRS 1首次采用國際財務報告準則IF

8、RS 2 Share-based paymentIFRS 2的股份支付IFRS 3* Business combinationsIFRS 3 *業(yè)務組合IFRS 4 Insurance contractsIFRS 4保險合同IFRS 5 Non-current assets held for sale and discontinued operationsIFRS 5持有待售非流動資產和終止經營IFRS 6 Exploration for the evaluation of mineral resourcesIFRS 6勘探礦產資源評價IFRS 7 Financial instruments:

9、 disclosuresIFRS 7金融工具：披露IFRS 8 Operating segmentsIFRS 8經營分部IFRS 9 Financial instrumentsIFRS 9金融工具IFRS 10* Consolidated financial statementsIFRS 10 *合并財務報表IFRS 11 Joint arrangementsIFRS 11的合作安排IFRS 12 Disclosure of interests in other entities國際財務報告準則在其他實體權益披露12IFRS 13 Fair value measurement13公允價值計量準

10、則IFRS 14 Regulatory deferral accountsIFRS 14遞延賬戶監(jiān)管IFRS 15 Revenue from contracts with customersIFRS 15的收入來自與客戶簽訂合同IAS 1* Presentation of financial statements財務報表的IAS 1 *演示IAS 2* InventoriesIAS 2×存貨IAS 7* Statement of cash flowsIAS 7×現金流量表IAS 8 Accounting policies, changes in accounting est

11、imates and errorsIAS 8會計政策、會計估計變更和差錯IAS 10* Events after the reporting periodIAS 10 *事件報告期后IAS 11 Construction contractsIAS 11施工合同IAS 12 Income taxes國際會計準則12號所得稅IAS 16* Property, plant and equipmentIAS 16×物業(yè)，廠房及設備IAS 17 LeasesIAS 17租賃IAS 18* RevenueIAS 18 *收入IAS 19 Employee benefitsIAS 19員工福利IA

12、S 20 Accounting for government grants and disclosure of government assistance國際會計準則20號政府補助會計和政府援助的披露IAS 21 The effects of changes in foreign exchange ratesIAS 21外幣匯率變動的影響IAS 23 Borrowing costsIAS 23借款費用IAS 24 Related party disclosures國際會計準則24號關聯方披露IAS 26 Accounting and reporting by retirement benefi

13、t plansIAS 26的退休福利計劃的會計和報告IAS 27* Separate financial statementsIAS 27×單獨財務報表IAS 28* Investments in associates and joint venturesIAS 28 *投資聯營企業(yè)和合營企業(yè)IAS 29 Financial reporting in hyperinflationary economiesIAS 29惡性通貨膨脹經濟中的財務報告IAS 32 Financial instruments: presentationIAS 32金融工具：演示IAS 33 Earnings

14、per shareIAS 33每股收益IAS 34 Interim financial reporting國際會計準則34號中期財務報告IAS 36 Impairment of assets國際會計準則36號資產減值IAS 37* Provisions, contingent liabilities and contingent assetsIAS 37規(guī)定，或有負債和或有資產IAS 38* Intangible assetsIAS 38 *無形資產IAS 39 Financial instruments: recognition and measurementIAS 39金融工具：確認和計量

15、IAS 40 Investment property國際會計準則40號投資性房地產IAS 41 AgricultureIAS 41農業(yè)3.3 Scope and application of IFRSs3.3范圍和應用準則3.3.1 Scope3.3.1范圍Any limitation of the applicability of a specific IFRS is made clear within that standard. IFRSs are not intended to be applied to immaterial items, nor are they retrospective. Each individual standard lays out its scope at the beginning of the standard.任何限制一個特定的國際財務報告準則的適用性作了明確的標準。國際財務報告準則并不適用于無形的物品，他們也不回顧。每一個人的標準在標準開始時就勾畫出它的范圍。3.3.2 Application3.3.2應用Within each individual country local regulations govern, to a greater or lesser degree, the issue o