企業(yè)會(huì)計(jì)準(zhǔn)則中英

1、企業(yè)會(huì)計(jì)準(zhǔn)則第 2 號(hào)長期股權(quán)投資Accounting Standards for Enterprises No.2 - Long-term Equity Investments第一章 總則Chapter I General Provisions第一條 為了規(guī)范長期股權(quán)投資的確認(rèn)、計(jì)量和相關(guān)信息的披露，根據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則，制定本準(zhǔn)則。 Article 1 In order to regulate the recognition and measurement of long-term equity investments, and disclosure of relevant infor

2、mation, these Standards are formulated in the light of the Accounting Standards for Enterprises Basic Standards.第二條 下列各項(xiàng)適用其他相關(guān)會(huì)計(jì)準(zhǔn)則： Article 2 Other relevant accounting standards shall apply to such items as follows:（一） 外幣長期股權(quán)投資的折算，適用企業(yè)會(huì)計(jì)準(zhǔn)則第 19 號(hào)外幣折算。(1) The Accounting Standards for Enterprises No. 1

3、9 - Foreign CurrencyTranslation shall apply to the translation of long term equity investments in foreign currencies;（二）本準(zhǔn)則未予規(guī)范的長期股權(quán)投資，適用企業(yè)會(huì)計(jì)準(zhǔn)則第 22 號(hào)金融工具確認(rèn)和計(jì)量。(2)The Accounting Standards for Enterprises No. 22 -Recognition and measurement of Financial Instruments shall apply to the long term investm

4、ents which haven't been dealt with by the present standards.第二章 初始計(jì)量Chapter II Initial Measurement第三條 企業(yè)合并形成的長期股權(quán)投資，應(yīng)當(dāng)按照下列規(guī)定確定其初始投資成本：Article 3 The initial cost of the long-term equity investment formed in the merger of an enterprise shall be ascertained in accordance with the following provisio

5、ns:（一） 同一控制下的企業(yè)合并，合并方以支付現(xiàn)金、轉(zhuǎn)讓非現(xiàn)金資產(chǎn)或承擔(dān)債務(wù)方式作為合并對(duì)價(jià)的，應(yīng)當(dāng)在合并日按照取得被合并方所有者權(quán)益賬面價(jià)值的份額作為長期股權(quán)投資的初始投資成本。長期股權(quán)投資初始投資成本與支付的現(xiàn)金、轉(zhuǎn)讓的非現(xiàn)金資產(chǎn)以及所承擔(dān)債務(wù)賬面價(jià)值之間的差額，應(yīng)當(dāng)調(diào)整資本公積；資本公積不足沖減的，調(diào)整留存收益。(1) For the merger of enterprises under the same control, if the consideration of the merging enterprise is that it makes payment in cash,

6、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. The difference between the initial cost of the long-term equity investment and t

7、he 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.合并方以發(fā)行權(quán)益性證券作為合并對(duì)價(jià)的，應(yīng)當(dāng)在合并日按照取得被合并方所有者權(quán)益賬面價(jià)值的份額作為長期股權(quán)投資的

8、初始投資成本。按照發(fā)行股份的面值總額作為股本，長期股權(quán)投資初始投資成本與所發(fā)行股份面值總額之間的差額，應(yīng)當(dāng)調(diào)整資本公積；資本公積不足沖減的，調(diào)整留存收益。 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

9、 of the long-term equity investment. 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 r

10、eserve is insufficient to dilute, the retained earnings shall be adjusted.（二） 非同一控制下的企業(yè)合并，購買方在購買日應(yīng)當(dāng)按照企業(yè)會(huì)計(jì)準(zhǔn)則第 20 號(hào)企業(yè)合并確定的合并成本作為長期股權(quán)投資的初始投資成本。(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 Accountin

11、g Standards for Enterprises No. 20 Merger of Enterprises as the initial cost of the long-term equity investment.第四條 除企業(yè)合并形成的長期股權(quán)投資以外，其他方式取得的長期股權(quán)投資，應(yīng)當(dāng)按照下列規(guī)定確定其初始投資成本： Article 4 Besides the long-term equity investments formed by the merger of enterprises, the initial cost of a long-term equity investm

12、ent obtained by other means shall be ascertained in accordance with the provisions as follows:（一）以支付現(xiàn)金取得的長期股權(quán)投資，應(yīng)當(dāng)按照實(shí)際支付的購買價(jià)款作為初始投資成本。初始投資成本包括與取得長期股權(quán)投資直接相關(guān)的費(fèi)用、稅金及其他必要支出。 (1) The initial cost of a long-term equity investment obtained by makingpayment in cash shall be the purchase cost which is actual

13、ly paid. The initial cost consists of the expenses directly relevant to the obtainment of the longterm equity investment, taxes and other necessary expenses. （二）以發(fā)行權(quán)益性證券取得的長期股權(quán)投資，應(yīng)當(dāng)按照發(fā)行權(quán)益性證券的公允價(jià)值作為初始投資成本。 (2) The initial cost of a long-term equity investment obtained on the basis of issuing equity s

14、ecurities shall be the fair value of the equity securities issued.（三）投資者投入的長期股權(quán)投資，應(yīng)當(dāng)按照投資合同或協(xié)議約定的價(jià)值作為初始投資成本，但合同或協(xié)議約定價(jià)值不公允的除外。 (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 i

15、n the contract or agreement.（四）通過非貨幣性資產(chǎn)交換取得的長期股權(quán)投資，其初始投資成本應(yīng)當(dāng)按照企業(yè)會(huì)計(jì)準(zhǔn)則第7 號(hào)非貨幣性資產(chǎn)交換確定。 (4) The initial cost of a long-term investment obtained by the exchange of nonmonetary assets shall be ascertained in accordance with the Accounting Standards for Enterprises No. 7 Exchange of Non-monetary Assets.（五）

16、通過債務(wù)重組取得的長期股權(quán)投資，其初始投資成本應(yīng)當(dāng)按照企業(yè)會(huì)計(jì)準(zhǔn)則第 12 號(hào)債務(wù)重組確定。 (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 后續(xù)計(jì)量Chapter III Subsequent Measurement第五條 下列長期股權(quán)投資應(yīng)

17、當(dāng)按照本準(zhǔn)則第七條規(guī)定，采用成本法核算：Article 5 The following long-term equity investments shall, in accordance with Article 7 of these Standards, be measured by employing the cost method:（一）投資企業(yè)能夠?qū)Ρ煌顿Y單位實(shí)施控制的長期股權(quán)投資?？刂疲侵赣袡?quán)決定一個(gè)企業(yè)的財(cái)務(wù)和經(jīng)營政策，并能據(jù)以從該企業(yè)的經(jīng)營活動(dòng)中獲取利益。投資企業(yè)能夠?qū)Ρ煌顿Y單位實(shí)施控制的，被投資單位為其子公司，投資企業(yè)應(yīng)當(dāng)將子公司納入合并財(cái)務(wù)報(bào)表的合并范圍。投資企業(yè)對(duì)子公司的

18、長期股權(quán)投資，應(yīng)當(dāng)采用本準(zhǔn)則規(guī)定的成本法核算，編制合并財(cái)務(wù)報(bào)表時(shí)按照權(quán)益法進(jìn)行調(diào)整。(1) A long-term equity investment of an investing enterprise that is able to control the invested enterprise. The term "control" refers to the power to determine the financial and operating polices of an enterprise and obtain benefits from its oper

19、ating activities of the enterprise. 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. For a long term equity investment on the subsidiary company of an inves

20、ting 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）投資企業(yè)對(duì)被投資單位不具有共同控制或重大影響，并且在活躍市場(chǎng)中沒有報(bào)價(jià)、公允價(jià)值不能可靠計(jì)量的長期股權(quán)投資。共同控制，是指按照

21、合同約定對(duì)某項(xiàng)經(jīng)濟(jì)活動(dòng)所共有的控制，僅在與該項(xiàng)經(jīng)濟(jì)活動(dòng)相關(guān)的重要財(cái)務(wù)和經(jīng)營決策需要分享控制權(quán)的投資方一致同意時(shí)存在。投資企業(yè)與其他方對(duì)被投資單位實(shí)施共同控制的，被投資單位為其合營企業(yè)。重大影響，是指對(duì)一個(gè)企業(yè)的財(cái)務(wù)和經(jīng)營政策有參與決策的權(quán)力，但并不能夠控制或者與其他方一起共同控制這些政策的制定。投資企業(yè)能夠?qū)Ρ煌顿Y單位施加重大影響的,被投資單位為其聯(lián)營企業(yè)。(2) A long-term equity investment of the investing enterprise that does not do joint control or does not have significan

22、t influences on the invested entity, and entity, and has no offer in the active market and its fair value cannot be reliably measured. 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 i

23、nvesting parties of the economic activity with one an assent on sharing the control power over the relevant important financial and operating decisions. Where an investing enterprise and other parties do joint control overan invested entity, the invested entity shall be their joint enterprise. The t

24、erm "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. Where an investing enterprise is able to

25、have significant influences on an invested entity, the invested entity shall be its associated entity.第六條 在確定能否對(duì)被投資單位實(shí)施控制或施加重大影響時(shí)，應(yīng)當(dāng)考慮投資企業(yè)和其他方持有的被投資單位當(dāng)期可轉(zhuǎn)換公司債券、當(dāng)期可執(zhí)行認(rèn)股權(quán)證等潛在表決權(quán)因素。Article 6 When ascertaining whether or not it is able to control or havesignificant influences on an invested entity, an e

26、nterprise 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.第七條 采用成本法核算的長期股權(quán)投資應(yīng)當(dāng)按照初始投資成本計(jì)價(jià)。追加或收回投資應(yīng)當(dāng)調(diào)整長期股權(quán)

27、投資的成本。被投資單位宣告分派的現(xiàn)金股利或利潤，確認(rèn)為當(dāng)期投資收益。投資企業(yè)確認(rèn)投資收益，僅限于被投資單位接受投資后產(chǎn)生的累積凈利潤的分配額，所獲得的利潤或現(xiàn)金股利超過上述數(shù)額的部分作為初始投資成本的收回。 Article 7 The price of a long-term equity investment measured by employing the cost method shall be included at its initial investment cost. If there are additional investments or disinvestments,

28、the cost of the long-term equity investment shall be adjusted. The dividends or profits declared to distribute by the invested entity shall be recognized as the current investment income. The investment income recognized by the investing enterprise shall be limited to the amount received from the ac

29、cumulative 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.第八條 投資企業(yè)對(duì)被投資單位具有共同控制或重大影響的長期股權(quán)投資，應(yīng)當(dāng)按照本準(zhǔn)則第九

30、條至第十三條規(guī)定，采用權(quán)益法核算。 Article 8 A long-term equity investment of the investing enterprise that 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.第九條 長期股權(quán)投資的初始投資成本大于投資時(shí)應(yīng)享有被投資

31、單位可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的，不調(diào)整長期股權(quán)投資的初始投資成本；長期股權(quán)投資的初始投資成本小于投資時(shí)應(yīng)享有被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的，其差額應(yīng)當(dāng)計(jì)入當(dāng)期損益，同時(shí)調(diào)整長期股權(quán)投資的成本。被投資單位可辨認(rèn)凈資產(chǎn)的公允價(jià)值，應(yīng)當(dāng)比照企業(yè)會(huì)計(jì)準(zhǔn)則第 20 號(hào)企業(yè)合并的有關(guān)規(guī)定確定。 Article 9 If the initial cost of a long-term equity investment is more than the investing enterprise' attributable share of the fair value of the inves

32、ted entity's identifiable net assets for the investment, the initial cost of the long-term equity investment may not be adjusted. 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 iden

33、tifiable net assets for the investment, the difference shall be included in the current profits and losses and the cost of the long-term equity investment shall be adjusted simultaneously. The fair value of the identifiable net assets of the invested entity shall be ascertained by referring to the r

34、elevant provisions of theAccounting Standards for Enterprises No. 20 Merger of Enterprises.第十條 投資企業(yè)取得長期股權(quán)投資后，應(yīng)當(dāng)按照應(yīng)享有或應(yīng)分擔(dān)的被投資單位實(shí)現(xiàn)的凈損益的份額，確認(rèn)投資損益并調(diào)整長期股權(quán)投資的賬面價(jià)值。投資企業(yè)按照被投資單位宣告分派的利潤或現(xiàn)金股利計(jì)算應(yīng)分得的部分，相應(yīng)減少長期股權(quán)投資的賬面價(jià)值。Article 10 After an investing enterprise obtains a long-term equity investment, it shall, in ac

35、cordance 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. The investing enterprise shall, in the light of the profits or cash dividends declared to distribute by t

36、he invested entity, calculate the proportion it shall obtain, and shall reduce the book value of the long-term equity investment correspondingly.第十一條 投資企業(yè)確認(rèn)被投資單位發(fā)生的凈虧損，應(yīng)當(dāng)以長期股權(quán)投資的賬面價(jià)值以及其他實(shí)質(zhì)上構(gòu)成對(duì)被投資單位凈投資的長期權(quán)益減記至零為限，投資企業(yè)負(fù)有承擔(dān)額外損失義務(wù)的除外。被投資單位以后實(shí)現(xiàn)凈利潤的，投資企業(yè)在其收益分享額彌補(bǔ)未確認(rèn)的虧損分擔(dān)額后，恢復(fù)確認(rèn)收益分享額。Article 11 An investin

37、g 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

38、 obligation to undertake extra losses. 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 unrecognizedlosses, resume to recognize its attributable share of profits.

39、第十二條 投資企業(yè)在確認(rèn)應(yīng)享有被投資單位凈損益的份額時(shí)，應(yīng)當(dāng)以取得投資時(shí)被投資單位各項(xiàng)可辨認(rèn)資產(chǎn)等的公允價(jià)值為基礎(chǔ)，對(duì)被投資單位的凈利潤進(jìn)行調(diào)整后確認(rèn)。被投資單位采用的會(huì)計(jì)政策及會(huì)計(jì)期間與投資企業(yè)不一致的，應(yīng)當(dāng)按照投資企業(yè)的會(huì)計(jì)政策及會(huì)計(jì)期間對(duì)被投資單位的財(cái)務(wù)報(bào)表進(jìn)行調(diào)整，并據(jù)以確認(rèn)投資損益。 Article 12 The investing enterprise shall, on the ground of the fair value of all identifiable assets of the invested entity when it obtains the investm

40、ent, recognize the attributable share of the net profits and losses of the invested entity after it adjusts the net profits of the invested entity. If the accounting policies and accounting periods adopted by the invested entity are different from those adopted by the investing enterprise, an adjust

41、ment 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.第十三條 投資企業(yè)對(duì)于被投資單位除凈損益以外所有者權(quán)益的其他變動(dòng)，應(yīng)當(dāng)調(diào)整長期股權(quán)投資的賬面價(jià)值并計(jì)入所有者權(quán)益。 Article 13 Where any change is

42、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.第十四條 投資企業(yè)因減少投資等原因?qū)Ρ煌顿Y單位不再具有共同控制或重大影響的，并且在活躍市場(chǎng)中沒有報(bào)價(jià)、公允價(jià)值不能可靠計(jì)量的長期股權(quán)投資，應(yīng)當(dāng)改按成本法核算，并以權(quán)益法下長期股權(quán)投資的賬面價(jià)值作

43、為按照成本法核算的初始投資成本。因追加投資等原因能夠?qū)Ρ煌顿Y單位實(shí)施共同控制或重大影響但不構(gòu)成控制的，應(yīng)當(dāng)改按權(quán)益法核算，并以成本法下長期股權(quán)投資的賬面價(jià)值或按照企業(yè)會(huì)計(jì)準(zhǔn)則第 22 號(hào)金融工具確認(rèn)和計(jì)量確定的投資賬面價(jià)值作為按照權(quán)益法核算的初始投資成本。Article 14 For 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 ente

44、rprise 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 regarde

45、d as the initial investment cost to be measured by employing the cost method. 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

46、in the measurement, and the book value of the long-term equity investment measured byemploying the cost method or the book value of investment ascertained inaccordance with the Accounting Standards for Enterprises No. 22 Recognition and Measurement of Financial Instruments shall be regarded as initi

47、al investment cost measured by employing the cost method.第十五條 按照本準(zhǔn)則規(guī)定的成本法核算的、在活躍市場(chǎng)中沒有報(bào)價(jià)、公允價(jià)值不能可靠計(jì)量的長期股權(quán)投資，其減值應(yīng)當(dāng)按照企業(yè)會(huì)計(jì)準(zhǔn)則第 22 號(hào)金融工具確認(rèn)和計(jì)量處理；其他按照本準(zhǔn)則核算的長期股權(quán)投資，其減值應(yīng)當(dāng)按照企業(yè)會(huì)計(jì)準(zhǔn)則第 8 號(hào)資產(chǎn)減值處理。Article 15 The impairment of a long-term equity investment which is measured by employing the cost method as prescribed i

48、n 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

49、 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. 第十六條 處置長期股權(quán)投資，其賬面價(jià)值與實(shí)際取得價(jià)款的差額，應(yīng)當(dāng)計(jì)入當(dāng)期損益。采用權(quán)益法核算的長期股權(quán)投資，因被投資單位除凈損益以外所有者權(quán)益的其他變動(dòng)而計(jì)入所有者權(quán)益的，處置該項(xiàng)投資時(shí)應(yīng)當(dāng)將原計(jì)入所有者權(quán)益的部分按相應(yīng)比例轉(zhuǎn)入當(dāng)期損益。

50、 Article 16 When 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. If any change other than the net profits and losses of the invested entity occurs and is included in the owner's e

51、quity, 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 Chapter IV Disclosure第十七條 投資企業(yè)應(yīng)當(dāng)在附注中披露與長期股權(quán)投資有關(guān)的

52、下列信息： Article 17 An investing enterprise shall, in the notes, disclose the information concerning long-term equity investments as follows: （一）子公司、合營企業(yè)和聯(lián)營企業(yè)清單，包括企業(yè)名稱、注冊(cè)地、業(yè)務(wù)性質(zhì)、投資企業(yè)的持股比例和表決權(quán)比例。 (1) The name list of its subsidiary companies, joint ventures and associated enterprises, consisting of the n

53、ames, registration places, and business nature, proportions of shares and proportions of voting rights of the investing enterprises; （二）合營企業(yè)和聯(lián)營企業(yè)當(dāng)期的主要財(cái)務(wù)信息，包括資產(chǎn)、負(fù)債、收入、費(fèi)用等合計(jì)金額。(2) The main financial information of the joint ventures and associatedenterprises, consisting of the aggregate amounts of ass

54、ets, liabilities, incomes, expenses, etc.;（三） 被投資單位向投資企業(yè)轉(zhuǎn)移資金的能力受到嚴(yán)格限制的情況。(3) The information about the restriction of the invested entity's capacity of transferring funds to the investing entity;（四）當(dāng)期及累計(jì)未確認(rèn)的投資損失金額。(4) The current period and accumulative amounts of unrecognized investment losses;

55、 and（五）與對(duì)子公司、合營企業(yè)及聯(lián)營企業(yè)投資相關(guān)的或有負(fù)債。(5) The contingent liabilities or the investments in the subsidiary companies, joint ventures and associated enterprises.企業(yè)會(huì)計(jì)準(zhǔn)則第 20 號(hào)企業(yè)合并Accounting Standards for Enterprises No.20 - Business Combinations第一章 總則 Chapter I General Provisions第一條 為了規(guī)范企業(yè)合并的確認(rèn)、計(jì)量和相關(guān)信息的披露，根據(jù)企

56、業(yè)會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則，制定本準(zhǔn)則。 Article 1 With a view to regulating the recognition and measurement of business combinations, and disclosure of relevant information, the present Standards are formulated according to the Accounting Standards for EnterprisesBasic Standards.第二條 企業(yè)合并，是指將兩個(gè)或者兩個(gè)以上單獨(dú)的企業(yè)合并形成一個(gè)報(bào)告主體的交易或事項(xiàng)。A

57、rticle 2 The term "business combinations" refers to a transaction or eventbringing together two or more separate enterprises into one reporting entity.企業(yè)合并分為同一控制下的企業(yè)合并和非同一控制下的企業(yè)合并。 Business combinations are classified into the business combinations underthe same control and the business co

58、mbinations not under the same control.第三條 涉及業(yè)務(wù)的合并比照本準(zhǔn)則規(guī)定處理。 Article 3 The business combinations regarding business operation shall be subject to the present Standard.第四條 本準(zhǔn)則不涉及下列企業(yè)合并： Article 4 The present Standards does not apply to the following businesscombinations:（一）兩方或者兩方以上形成合營企業(yè)的企業(yè)合并。(1) Any business combination in which two or more enterprises form a jointventure;（二）僅通過合同而不是所有權(quán)份額將兩個(gè)或者兩個(gè)以上單獨(dú)的企業(yè)合并形成一個(gè)報(bào)告主體的企業(yè)合并。 (2) Any business combination in which two or more separate enterprises are brought together into a reporting entity merely by