中美會計準(zhǔn)則比較

普華永道/cnPartII:AComparisonofPRCandUSGAAP第二部分：中國企業(yè)會計準(zhǔn)則與美國會計制度比較普華永道/cn.Similarities共同點.Differences不同點PwC普華永道Similarities共同點普華永道/cnBasicConceptsandQualitativeCharacteristics基本概念與性質(zhì)特征PRC中國企業(yè)會計制度USGAAP美國會計制度..Validity,Accuracy,CompletenessandTimeliness合法，準(zhǔn)確，完整，及時..Consistency一貫性..AccrualBasisofAccounting權(quán)責(zé)發(fā)生制..MatchingPrinciple配比原則..GoingConcernAssumption持續(xù)經(jīng)營假設(shè)..SimilartoPRCstandards與中國企業(yè)會計制度相似普華永道/cnCashandCashEquivalents現(xiàn)金與現(xiàn)金等價物PRC中國企業(yè)會計制度..Cashcomprisescashonhandanddemanddeposits.貨幣資金包括現(xiàn)金和銀行存款。..Cashequivalentsareshort-term,highlyliquidinvestmentsthatarereadilyconvertibletoknownamountsofcashandwhicharesubjecttoaninsignificantriskofchangesinvalue.現(xiàn)金等價物指持有的期限短、流動性強、易于轉(zhuǎn)換為已知金額的現(xiàn)金及價值變動風(fēng)險很小的投資。..SimilartoPRCaccountingstandards.與中國企業(yè)會計制度相似。USGAAP美國會計制度普華永道/cnAccountsReceivableandBadDebtProvision應(yīng)收帳款與壞帳準(zhǔn)備PRC中國企業(yè)會計制度..Carriedatoriginalinvoicedamountlessanestimatemadefordoubtfulreceivables.應(yīng)收帳款按實際發(fā)生額入帳，并對應(yīng)收帳款的回收可能性進行評估后計提壞帳準(zhǔn)備。..SimilartoPRCaccountingregulations.同中國企業(yè)會計制度相似。USGAAP美國會計制度普華永道/cnInventories存貨PRC中國企業(yè)會計制度..Carriedatlowerofcostandnetrealizablevalue.UseofFIFO,LIFO,weightedaveragemethod,movingweightedaveragemethodandspecificidentificationmethodtodeterminecost.存貨以成本與可變現(xiàn)凈值孰低法入帳，存貨成本以先進先出法，后進先出法，加權(quán)平均法，移動平均法或個別計價法確定。..SimilartoPRCaccountingregulations.Inaddition,theretailmethodisallowed.與中國企業(yè)會計制度相似，但也允許使用零售價法計算存貨成本，USGAAP美國會計制度普華永道/cn固定資產(chǎn)一現(xiàn)值PRC中國企業(yè)會計制度USGAAP美國會計制度..SimilartoPRCaccountingregulations.與中國企業(yè)會計制度相似。..Subsequentrevaluationsareprohibited.不允許按重新估計的價值入帳。..Tangiblefixedassetsarestatedatcostlessaccumulateddepreciation.固定資產(chǎn)以原值減去累計折舊后的凈值列示。..Subsequentrevaluationsaregenerallynotallowed.固定資產(chǎn)一般不允許按照重新估計的價值入帳。FixedAssets-CarryingValue普華永道/cn固定資產(chǎn)一折舊PRC中國企業(yè)會計制度..managementjudgement,enterprisescan企業(yè)根據(jù)固定資產(chǎn)的實際使用方式和性質(zhì)，環(huán)境及管理層的合理判斷確定固定資產(chǎn)的使用年限及殘值。..Depreciationcanbemadebasedonthestraight-linemethod,physicalusemethod,etc.折舊方法可選擇直線法、工作量法、年數(shù)總和法或雙倍余額遞減法。..SimilartoPRCaccountingregulations.與中國企業(yè)會計制度相似。USGAAP美國會計制度FixedAssets-DepreciationBasedonfacts,circumstancesanddeterminetheestimatedusefullivesandsalvagevalueoffixedassets.depreciationmethod,sum-of-the-years’digitmethod,double-decliningbalance普華永道/cnInvestmentProperty投資性資產(chǎn)PRC中國企業(yè)會計制度USGAAP美國會計制度..Notaddressedinexistingregulations.現(xiàn)行制度中未對此加以規(guī)定。..Therefore,allfixedassets,regardlessofintention,arecarriedatcostlessaccumulateddepreciation(subjecttoimpairmenttests).因此，所有的固定資產(chǎn)，無論使用目的，均按成本減去累計折舊后的凈值列示(包括減值準(zhǔn)備)。..Treatedasotherpropertiesandshouldbesubjecttodepreciationandimpairmenttests.視為其他資產(chǎn)，計提折舊和減值準(zhǔn)備O普華永道/cnInterimFinancialReporting中期財務(wù)報告PRC中國企業(yè)會計制度..Notmandatorytoprepareinterimfinancialstatementsbutmustusestandardifdoprepare.中期財務(wù)報告不是必須編報，但如編報須符合中期財務(wù)報告標(biāo)準(zhǔn)。..Basisshouldbeconsistentwithfullyearstatementsandmustincludecomparatives.中期財務(wù)報告編制需與全年財務(wù)報告基礎(chǔ)保持一致，同時應(yīng)當(dāng)提供比較會計報表。..SimilartoPRCaccountingstandards;與中國企業(yè)會計制度相似。..Cancontaincondensedfinancialinformationbutmustincludecomparatives.可以包括簡化的財務(wù)信息但必須包括比較會計信息。USGAAP美國會計制度普華永道/cnChangesinAccountingPolicies,EstimatesandCorrectionofErrors會計政策、會計估計變更和會計差錯更正PRC中國企業(yè)會計制度..Changeinaccountingpolicies-retroactive/prospectivetreatment,dependingonthespecificstandard;會計政策變更一根據(jù)具體標(biāo)準(zhǔn)決定采用追溯調(diào)整法或未來適用法。..Changeinaccountingestimate-prospectivetreatment;會計估計變更一未來使用法。..CorrectionofErrors-retroactivetreatment.會計差錯更正一追溯調(diào)整法。..SimilartoPRCaccountingregulations.與中國企業(yè)會計制度相似。USGAAP美國會計制度普華永道/cnEventsOccurringAftertheBalanceSheetDate資產(chǎn)負債表日后事項PRC中國企業(yè)會計制度..Adjustingandnon-adjustingeventsaredistinguished.區(qū)分調(diào)整事項與非調(diào)整事項。..Proposeddividendsordividendsdeclaredsubsequenttothebalancesheetdatesaredeductedfromequityasofthebalancesheetdate,asanadjustingevent.作為期后調(diào)整事項，股利分配方案或在資產(chǎn)負債表日后宣告發(fā)放股利應(yīng)調(diào)減資產(chǎn)負債表日的所有者權(quán)益0..SimilartoPRCaccountingregulations.與中國企業(yè)會計制度相似。USGAAP美國會計制度PwC普華永道Differences不同點普華永道/cnAccountingYear,ReportingCurrencyandLanguage會計年度，記帳本位幣及報表語種PRC中國企業(yè)會計制度..AccountingYear=CalendarYear會計年度=公歷年度..AnotherCurrency+Chinese記帳本位幣=人民幣或其他貨幣加人民幣折算。..ReportingLanguage=ChineseorAnotherLanguage+Chinese報表語種=中文或其他語種加中文..AccountingYear=DeterminedbyCompany會計年度=有企業(yè)自行決定..ReportingCurrency=DeterminedbasedonCountry記帳本位幣=報表公布的國家貨幣..ReportingLanguage=English/DeterminedbasedonCountry報表語種=英文或報表公布國家的語言USGAAP美國會計制度ReportingCurrency=Rmbor普華永道/cnReportingTime-line報表公布的期限PRC中國企業(yè)會計制度..Within20daysofthesubsequent在本期報表之后的月份或季度的前20天內(nèi)，需將資產(chǎn)負債表和利潤表上呈有關(guān)部門。..Within4monthsofthesubsequent在本會計年度之后的四個月內(nèi)，審計報告及本年度財務(wù)報表需上呈有關(guān)部門。..10K).報表公布期限根據(jù)不同的證券交易所的規(guī)定確定。通常中期及年度財務(wù)報表需按要求歸檔.USGAAP美國會計制度month/quarter,balancesheetsandincomestatementsshouldbesubmittedtotherelevantauthorities;year,anauditreporttogetherwiththeannualfinancialstatementsshouldbesubmittedtotherelevantauthorities.Basedontherequirementsofdifferentstockexchanges,normally,interimandannualfinancialstatementsarerequiredtobefiled(forpublicentities45daysfor10Qand90daysfor普華永道/cnInvestments投資PRC中國企業(yè)會計制度USGAAP美國會計制度..Disclosuresofmarketvalueoflistedinvestmentsarerequiredonly.僅要求對上市企業(yè)的投資的市價做披露0..normallyaccountedforusingtheequitymethod.However,inter-companybalancesshouldnotbeeliminated.Profitremain.合資比例為50%：50%的企業(yè)，通常按照權(quán)益法核算。但內(nèi)部往來賬項不得抵消，年底存貨的利潤率應(yīng)保留。..financialliability(recognizedandvalue.企業(yè)對各類金融資產(chǎn)及金融負債(確認的和未確認的)均應(yīng)披露其公允價值。..Jointventuresshouldbeaccounted賬項可抵消。50%:50%jointventures,theyaremargininyearendinventoryshouldForeachclassoffinancialassetandunrecognized),anenterpriseshoulddiscloseinformationabouttheirfairforusingtheequitymethodandintercompanybalancesshouldbeeliminated.合資企業(yè)應(yīng)使用權(quán)益法核算，內(nèi)部往來普華永道/cnFinancialInstruments金融工具PRC中國企業(yè)會計制度USGAAP美國會計制度..投資分為：..Currentinvestments短期投資;..Long-terminvestments長期投資..長期股權(quán)投資..Long-termdebtinvestments.長期債權(quán)投資..只有短期投資要求按照成本市價孰低法入帳。..Hedgeaccountingisnotaddressed.套期保值會計處理未做規(guī)定。..sheet.所有的金融資產(chǎn)和負債，包括金融衍生物，都應(yīng)在資產(chǎn)負債表上確認。..:首次確認后下列事項也應(yīng)在報表中披露：..trading(fairvalue);交易(公允價值)..可供銷售(公允價值及在權(quán)益中未確認的收益和損失)..持有至到期(已攤銷成本)Investmentsarecategorizedas:Long-termequityinvestments;Onlycurrentinvestmentsarerequiredtobecarriedatthelowerofcostormarket.Allfinancialassetsandliabilities,includingallderivatives,shouldberecognizedonthebalanceSubsequenttoinitialrecognition,theyshouldberecognizedasavailable-for-sale(fairvalueandunrealizedgainsandlossesrecordedinequity);held-to-maturity(amortizedcost);普華永道/cnThreshold固定資產(chǎn)一資本化標(biāo)準(zhǔn)PRC中國企業(yè)會計制度..AccordingtoASBE(applicabletoestimatedusefullivesofmorethan12yearscanbecapitalized.根據(jù)企業(yè)會計制度（從2002年1月1日起對外商投資企業(yè)同樣適用）規(guī)定，對于使用年限超過1年的生產(chǎn)設(shè)備應(yīng)確認為固定資產(chǎn)。其他價值在2,000元以上使用年限在2年以上的非生產(chǎn)設(shè)備應(yīng)確認為固定資產(chǎn)。..Enterpriseshavethediscretiontodetermineathresholdabovewhichexpendituresarecapitalized.企業(yè)可自行決定支出資本化的標(biāo)準(zhǔn)。..Fixedassetsarethosetangibleassetsthatareexpectedtobeusedduringmorethanoneperiod.固定資產(chǎn)是指預(yù)計使用期限超過一個會計期間的有形資產(chǎn)。USGAAP美國會計制度FixedAssets-CapitalizationFIEseffective1January2002）,productionequipmentthathaveyearshouldbecapitalized.Inaddition,othernon-productionequipmentaboveRmb2,000withusefullivesofmorethan普華永道/cn租賃一承租人的會計處理PRC中國企業(yè)會計制度..以租賃資產(chǎn)的帳面價值與最低租賃付款額現(xiàn)值中的較低者入帳。..undiscountedamountofminimumleasepaymentsifthatundiscountedamountisnotmorethan30%oftotalassets.如果貼現(xiàn)金額不足總資產(chǎn)的30%，也可按照未貼現(xiàn)的最低租賃付款額入帳。..Measuredatthelowerofthecarryingamountoftheassetorthepresentvalueoftheminimumleasepayments.以租賃資產(chǎn)的現(xiàn)值與最低租賃付款額中的較低者入帳。USGAAP美國會計制度Leases-LesseeAccountingRecordatthelowerofthecarryingamountoftheassetinthebooksofthelessorandthepresentvalueoftheminimumleasepayments.Itmayalsobemeasuredatthe普華永道/cnBorrowingCosts借款費用PRC中國企業(yè)會計制度..Borrowingcostsonprojectspecificborrowingsbecapitalizedaspartofthecostofacquiringorconstructingatangiblefixedasset.為購建固定資產(chǎn)而專門借入的款項所發(fā)生的借款費用允許予以資本化0..Borrowingcosts(specificorindirect)relatingtotheacquisition,constructionorproductionofaqualifyingassetmustbecapitalized.為購建、生產(chǎn)某項資產(chǎn)而發(fā)生的借款費用(專門的或間接的)都必須予以資本化。USGAAP美國會計制度普華永道/cnPre-operatingcosts開辦費PRC中國企業(yè)會計制度USGAAP美國會計制度..Allexpendituresincurredpriortoanenterpriseenteringcommercialproduction/operationqualifyas“preoperatingcosts”.企業(yè)投入商業(yè)生產(chǎn)或運行前發(fā)生的所有支出全部記入“開辦費”。..expensedinthemonthwhentheenterpriseenterscommercialproduction/operation.開辦費記入“長期待攤費用”予以資本化，并在企業(yè)進入商業(yè)生產(chǎn)或運行當(dāng)月記入當(dāng)期費用。fromthatusedinthePRC.Start-upcostsconsistofestablishmentcostssuchaslegalandsecretarialcostsincurredinestablishingalegalentityorexpenditurestoopenanewfacilityorbusiness;開辦費的概念同中國的不同。開辦費包括企業(yè)成立的費用，如法律實體或新企業(yè)成立時發(fā)生的法律咨詢及其他服務(wù)費用。..Start-upcostsaregenerallyexpensed開辦費在發(fā)生當(dāng)期即記入費用。Pre-operatingcostsarecapitalizedas“l(fā)ong-termdeferredassets”andThedefinitionofstart-upcostsisdifferentwhenincurred.普華永道/cnConstructionContracts建造合同PRC中國企業(yè)會計制度..Thepercentageofcompletionmethodistheonlyallowableformofcontractrevenuerecognitionmethod.完工百分比法是合同收入確定的唯一方法。..Thepercentageofcompletionorthecompletedcontractmethodmaybeused.Oncedecidedaspecificmethod,itshouldbeappliedconsistently.完工百分比法與合同完工法均可選用。方法一經(jīng)確定，須保持一致。USGAAP美國會計制度普華永道/cnandDevelopmentCosts無形資產(chǎn)一研發(fā)成本PRC中國企業(yè)會計制度..incurred.所有的研發(fā)成本均應(yīng)在發(fā)生時記入當(dāng)期費用。amortizedrelatingtoaself-createdintangibleareregistrationfeesandlegal自行開發(fā)并按法律程序申請取得的無形資產(chǎn)，如專利權(quán)等，按依法取得時發(fā)生的實際成本。??研究支出應(yīng)在發(fā)生當(dāng)期記入費用。??Anintangibleassetarisingfromcertaincriteriaaremet.無形資產(chǎn)研發(fā)費用如符合一定的標(biāo)準(zhǔn)可予以資本化。..Specialrecognitioncriteriaexistforsoftwaredevelopmentcosts.對軟件開發(fā)成本的確定有專門的確認標(biāo)準(zhǔn)。USGAAP美國會計制度IntangibleAssets-ResearchAllresearchanddevelopmentcostsshouldberecognizedasanexpenseasTheonlycoststhatarecapitalizedandcostsincurredtoobtainalegalrighttotheasset,suchasapatent.的注冊費、律師費等費用作為無形資產(chǎn)Expendituresonresearchshouldberecognizedasanexpensewhenincurred.developmentshouldberecognizedif普華永道/cnlong-livedassets無形資產(chǎn)一其他長期資產(chǎn)PRC中國企業(yè)會計制度..Allintangibleassetsshouldbeamortisedevenlyoveritsexpectedusefullifestartinginthemonthinwhichitisobtained.所有的無形資產(chǎn)從取得當(dāng)月起在預(yù)計使用年限內(nèi)平均攤銷。..Forlong-livedintangibleassetsthataredeemedtohaveinfinitelives,theyarenotamortized.對被認為長期有效的無形資產(chǎn)不需攤銷。..However,theyshouldbereviewedforimpairmentatleastannually.但這些資產(chǎn)至少每年應(yīng)檢查一次，是否應(yīng)記提減值準(zhǔn)備。USGAAP美國會計制度IntangibleAssets-Other普華永道/cn所有者權(quán)益一庫藏股PRC中國企業(yè)會計制度..PRCenterprisesarenotyetallowedtobuybackitsownshares.中國企業(yè)目前不允許回購自身的股票。..Treasurysharesshouldbepresentedonthebalancesheetasadeductionfromequity.庫藏股作為所有者權(quán)益的減項在資產(chǎn)負債表上列示。..Nogainorlossshouldberecognizedintheincomestatementonthesale,issuance,orcancellationoftreasuryshares.對庫藏股的銷售，發(fā)行或取消在利潤表上均不確認損益。USGAAP美國會計制度Equity-TreasuryShares普華永道/cnContingencies一或有事項PRC中國企業(yè)會計制度..SimilartoUSGAAP.與美國會計制度類似。..DiscountingisgenerallynotallowedunderPRCaccountingregulations.在中國會計準(zhǔn)則下，一般不允許折現(xiàn)。..以下情況應(yīng)計提準(zhǔn)備：..企業(yè)由于過去發(fā)生的事件而擁有現(xiàn)實義務(wù)。..obligation;為履行義務(wù)可能造成資源的外流。資源外流可以可靠的估計。..Whentheeffectoftimevalueofmoneyismaterial,the當(dāng)某筆資金的時效性對價值影響較大，計提準(zhǔn)備時應(yīng)減去該影響數(shù)。USGAAP美國會計制度Aprovisionshouldberecognizedwhen:anenterprisehasapresentobligationasaresultofapastevent;probableoutflowofresourcestosettletheareliableestimatecanbemade.amountofprovisionshouldbediscounted.普華永道/cnRevenue收入PRC中國企業(yè)會計制度USGAAP美國會計制度..Revenueisrecognizedwhenrisksandrewardshavebeentransferred,andtherevenue(andassociatedcosts)canbemeasuredreliably.收入確認的標(biāo)準(zhǔn)是商品主要的風(fēng)險與報酬已經(jīng)轉(zhuǎn)移給買方，企業(yè)沒有保留與所有權(quán)有關(guān)的繼續(xù)管理權(quán)，也沒有對已售出商品實行控制，相關(guān)的收入和成本能夠可靠地計量。..VerystringentrulesexistunderSAB101,including:SAB101對此有嚴格地規(guī)定：..assured;可收回性可以合理保證。..商品已發(fā)出。..arrangementexists有力的證據(jù)證明此項交易存在。..Fixed/determinableprice價格固定或可確定。ceases“control”onthegoodssold,CollectibilityisreasonableDeliveryhasoccurredPersuasiveevidenceofan普華永道/cnEmployeeBenefits員工福利PRC中國企業(yè)會計制度USGAAP美國會計制度..Notaddressedinexistingregulations.在現(xiàn)行制度下未做規(guī)定。..Employeestockoptionplansarealsonotaddressed.職工優(yōu)先認股權(quán)計劃也未做規(guī)定。..Inpractice,employeebenefitexpenseswillonlyberecognizedasincurred.實際上，員工福利只有在發(fā)生時才予以確認。..企業(yè)應(yīng)將員工為企業(yè)提供服務(wù)而在未來應(yīng)獲得的福利確認為負債。..DetailedrulesstipulatingtheandESOP.對所定義的福利分配計劃及雇員股票擁有計劃的會計處理和披露方法有明確的規(guī)定。Anenterpriseshouldrecognizealiabilitywhenanemployeehasprovidedserviceinexchangeforemployeebenefitstobepaidinthefuture.accountinganddisclosuresfordefinedbenefitanddefinedcontributionplans普華永道/cnNon-monetaryTransactions非貨幣性交易PRC中國企業(yè)會計制度..Nodistinctionismadebetweenexchangeofsimilarordissimilarassets,excepttotheextentwhenbootisinvolved.Profitorlossisgenerallynotrecognized.除非在交易中涉及現(xiàn)金，不區(qū)分同類資產(chǎn)間與不同類資產(chǎn)間的置換。損益一般不確認。..Exchangeofsimilarassets=nogainsorlossesshouldberecognized.同類資產(chǎn)置換=損益不確認。..Exchangeofdissimilarassets=gainsandlossesarerecognizedbasedonfairvalueofgoodsreceivedlessanyboottransferred.不同類資產(chǎn)的置換=根據(jù)收到商品的公允價值減去發(fā)出商品的帳面價值及所涉及的現(xiàn)金后的凈值確認損X益OUSGAAP美國會計制度普華永道/cnCashFlowStatements現(xiàn)金流量表PRC中國企業(yè)會計制度..Thedirectmethodtogetherwithasupportingnotereconcilingoperatingresulttocashflowsarisingfromoperationsistheonlypermittedmethod.目前中國只允許使用直接法編制現(xiàn)金流量表，同時用補充資料將凈利潤調(diào)節(jié)為經(jīng)營活動的現(xiàn)金流量。..either:企業(yè)應(yīng)使用現(xiàn)金流量來反應(yīng)經(jīng)營活動，編制方法可選用：..thedirectmethod直接法；..ortheindirectmethod或間接法...Ifthedirectmethodisused,thena如果使用直接法，則應(yīng)同時將凈利潤調(diào)節(jié)為經(jīng)營活動的現(xiàn)金流量。USGAAP美國會計制度Anenterpriseshouldreportcashflowsfromoperatingactivitiesusingreconciliationofnetincomeandoperatingcashflowmustbepresented.普華永道/cnRelatedPartyRelationshipsandTransactions關(guān)聯(lián)方關(guān)系及其交易PRC中國企業(yè)會計制度..Detaileddisclosuresconcerningtherequired.關(guān)聯(lián)方關(guān)系的披露比美國會計制度嚴格，對關(guān)聯(lián)方的法人身份有具體的披露要求。partytransactions.新的企業(yè)會計制度對關(guān)聯(lián)交易的公允性進一步做出了解釋。..havebeentransactionsbetweentherelatedparties.無論關(guān)聯(lián)方之間是否存在交易，關(guān)聯(lián)方關(guān)系必須披露。..Thenatureandtypeofrelatedparty關(guān)聯(lián)交易的性質(zhì)及種類須披露。USGAAP美國會計制度ThedisclosureofcontrolrelationshipismorestringentthanUSGAAP.corporateidentityofrelatedpartiesareThenewABSEfurtherrequiresexplanationofthefairnessofanyrelatedRelatedpartyrelationshipsmustbedisclosedirrespectiveofwhethertheretransactionsshouldbedisclosed.普華永道/cnBusinessCombination-Pooling（企業(yè)合并-匯總）PRC中國企業(yè)會計制度..Silentontheissue.暫無規(guī)定。..Poolingisprohibited.Thepurchasemethodmustbeusedtoaccountforallbusinessacquisitions.禁止簡單匯總方式的合并。購買方法必須能夠反應(yīng)所有的商業(yè)獲得。USGAAP美國會計制度普華永道/cnBusinessCombination-Goodwill企業(yè)合并一商譽PRC中國企業(yè)會計制度USGAAP美國會計制度..anyexcessofthecostoftheacquisitionoverthe如果被合并企業(yè)保持其獨立法人資格，則超過被合并企業(yè)凈資產(chǎn)帳面價值（而非公允價值）的合并費用應(yīng)記入“股權(quán)投資差額”。該股權(quán)投資差額應(yīng)按照合同規(guī)定的投資年限或在不超過10年的時間內(nèi)攤銷。如果被合并企業(yè)失去獨立法人資格，則超過被合并企業(yè)凈資產(chǎn)公允價值的合并費用應(yīng)確認為“商譽”。??asset.任何超過合并方可確認資產(chǎn)和負債的公允價值的兼并成本在合并交易進行當(dāng)日應(yīng)確認為商譽并記入資產(chǎn)。??除非確認商譽不永久有效，否則不得攤銷，但每年應(yīng)對是否做減值準(zhǔn)備作出判斷，Iftheacquireeretainsitsstatusasalegalperson,thenacquiree’snetassetsbookvalue(notfairvalue)wouldbe“equityinvestmentdifference”.Thisdifferenceshouldbeamortizedovertheinvestmentperiodasstipulatedintheinvestmentcontractoraperiodnotexceeding10years.Iftheacquireedoesnotcontinuetobealegalperson,thenanyexcessofthecostoftheacquisitionovertheacquiree’snetassetsfairvaluewouldberecognizedas“goodwill”.Anyexcessofthecostoftheacquisitionovertheacquirer’sinterestinthefairvalueoftheidentifiableassetsandliabilitiesasatthedateoftheexchangetransactionshouldbedescribedasgoodwillandrecognizedasanUnlessgoodwillisnotdeterminedtohaveaninfinitelive,itshouldnotbeamortizedbutsubjecttoannualimpairmenttests.普華永道/cnBusinessCombination-ProvisionsforTerminationandExitCosts企業(yè)合并一企業(yè)重組成本PRC中國企業(yè)會計制度USGAAP美國會計制度..Silentontheissue.暫無規(guī)定。..Provisionsforterminationandexitcostsmayberecognized.Thecriteriarequiresthattheacquirercreatearestructuringplanatorbeforethedateofacquisition.為商業(yè)合并重組的成本所提之準(zhǔn)備可以確認，但合并方須在合并之前或合并當(dāng)日提出重組方案。普華永道/cnOwnership%合并會計報表-控制和擁有表決權(quán)資本的比例PRC中國企業(yè)會計制度USGAAP美國會計制度..Consolidatedfinancialstatementsarerequirediftheinvestor’sinvestmentrepresentsmorethan50%oftheinvestee’stotalcapitaloriftheinvestorcancontroltheinvestee.當(dāng)投資方擁有被投資企業(yè)半數(shù)以上表決權(quán)資本或能夠控制被投資企業(yè)時，投資方應(yīng)該編制合并會計報表。..Subsidiariesareconsolidatedbasedon“control”.投資方編制合并報表的范圍應(yīng)該基于是否能夠?qū)Ρ煌顿Y方實施“控制”。Consolidation-Controlvs.普華永道/cnfromConsolidation合并會計報表一不納入合并會計報表內(nèi)的子公司PRC中國企業(yè)會計制度..ASBEprohibitsconsolidationofsubsidiariesoperatinginlinesofbusinessotherthanthatofitsconsolidatedparent.公司的生產(chǎn)經(jīng)營活動缺乏一體性時，不得將該子公司納入合并范圍。..consolidation.同樣，準(zhǔn)備近期售出的子公司也不應(yīng)該納入合并范圍。..Asubsidiaryshouldbeexcludedfromconsolidationwhen:在如下情況時，子公司不應(yīng)該納入合并范圍：..controlisintendedtobetemporary;對子公司的控制只是暫時性的；..itoperatesunderseverelongabilitytotransferfundstotheparent.在受到長期的管制，導(dǎo)致子公司向母公司的資金調(diào)度受到限制0USGAAP美國會計制度Consolidation-Exclusion中國企業(yè)會計制度規(guī)定，當(dāng)母公司和子Also,ifsubsidiaryisintendedtobeforsalemayalsobeexcludedfromtermrestrictionswhichimpairits普華永道/cnPurposeEntities合并會計報表一特殊性質(zhì)的機構(gòu)PRC中國企業(yè)會計制度..Silentontheissue.暫無規(guī)定。..SPEsareconsolidatedwhenthesubstanceoftherelationshipbetweenanenterpriseandtheSPEindicatesthattheSPEiscontrolledbytheenterprise.如果投資方和某特殊性質(zhì)的機構(gòu)之間的關(guān)系確為控制關(guān)系時，應(yīng)將該特殊性質(zhì)的機構(gòu)納入合并范圍。USGAAP美國會計制度Consolidation-Special普華永道/cnChangesinForeignExchangeLosses匯率的變動一匯兌損失的資本化PRC中國企業(yè)會計制度..暫無規(guī)定..amountofarelatedassetonlyifthoseandifitwasimpracticaltohedgethem企業(yè)購買資產(chǎn)產(chǎn)生負債，只有在有確切證據(jù)證明這些負債不能被支付并且不能在貶值之前進行套期保值，才能將該匯兌損失進行資本化。USGAAP美國會計制度Rates-CapitalizationofExchangeSilentontheissue.Foreignexchangelossesonliabilitiesshouldbeincludedinthecarryingliabilitiescouldnothavebeensettledpriortotheoccurrenceoftheseveredevaluationordepreciationofthereportingcurrency.普華永道/cnForeignCurrencyTranslations外幣折算PRC中國企業(yè)會計制度..Translatetransactionsatrate1stdayofthemonthinwhichthe外幣折算應(yīng)該使用外幣業(yè)務(wù)發(fā)生時中國人民銀行公布的匯率，或者采用該外幣業(yè)務(wù)發(fā)生當(dāng)期期初的市場匯率。苴..他的規(guī)定與美國會計制度類似。..Translatetransactionsatrateondateoftransaction;采用業(yè)務(wù)發(fā)生時的市場匯率；..Monetaryassets/liabilitiesatbalancesheetrate;貨幣性資產(chǎn)/負債采用資產(chǎn)負債表日的市場利率；rate;非貨幣性項目采用歷史匯率；..匯兌差額計入權(quán)益。USGAAP美國會計制度stipulatedbythePeople’sBankofChina(PBOC)rateondateoftransactionortransactionstookplaceontheissue;OthercriteriasimilartoUSGAAP.NonmonetaryitemsatthehistoricalDifferencetakentoequity.普華永道/cnFinancialReportinginHyperinflationaryEconomies通貨膨脹期間的財務(wù)報告PRC中國企業(yè)會計制度..Silentontheissue.暫無規(guī)定。..Thefinancialstatementsofaforeignentitythatreportsinthecurrencyofahyperinflationaryeconomyshouldbestatedintermsofthemeasuringunitcurrentatthebalancesheetdate.以處于通貨膨脹時期的幣種作為報表的本位幣時，應(yīng)該提供該幣種在資產(chǎn)負債表日的折算匯率。USGAAP美國會計制度普華永道/cnImpairment減值PRC中國企業(yè)會計制度..Impairmenttestsshouldbecarriedoutannuallyregardlessofwhethertherearetriggereventsornot.無論有無特殊的引發(fā)事件，減值測試均應(yīng)該每年進行。..Seebusinesscombinationonimpairmentofgoodwillandotherlong-livedassets.見企業(yè)合并中對于商譽和其他長期資產(chǎn)的減值的規(guī)定..Impairmenttestsonotherassetsshouldbecarriedoutifth