企业会计准则第合并财务报表中英对照

Accounting Standard for Business Enterprises No. 33 - Consolidated financial

statements

企业会计准则第33号——合并财务报表

Chapter I General Provisions

第一章总则

Article 1: These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the preparation and presentation of consolidated financial statements.

第一条为了规范合并财务报表的编制和列报，根据《企业会计准则——基本准则》，制定本准则。

Article 2: ‘consolidated financial statements’ are structural reports ab out the financial status, business performances and cash flows of the enterprise group formulated by parent companies and subsidiary companies.

第二条合并财务报表，是指反映母公司和其全部子公司形成的企业集团整体财务状况、经营成果和现金流量的财务报表。

Parent company means the company has one or more subsidiary companies (or main body).

母公司，是指有一个或一个以上子公司的企业（或主体，下同）。

Subsidiary companies mean which are controlled by their parent company.

子公司，是指被母公司控制的企业。

Article 3: The consolidated financial statements shall at least comprise the following parts:

第三条合并财务报表至少应当包括下列组成部分：

(1) The consolidated balance sheet;

（一）合并资产负债表；

(2) The consolidated profit statement;

（二）合并利润表；

(3) The consolidated cash flow statement;

（三）合并现金流量表；

(4) The consolidated statement of changes in the owner’s equities (or shareholder’s equities, the

same below); and

（四）合并所有者权益（或股东权益，下同）变动表；

(5) The notes.

（五）附注。

Article 4: parent company should prepare consolidated financial statements.

第四条母公司应当编制合并财务报表。

Article 5: foreign currency financial statement translation shall be subject to the Accounting Standard for Business Enterprises No.19- Foreign Currency Translation and the Accounting Standards for Enterprises No. 31 - Cash Flow Statements.

第五条外币财务报表折算，适用《企业会计准则第19号——外币折算》和《企业会计准则第31号——现金流量表》。

Chapter II Consolidated Scope

第二章合并范围

Article 6: the scope of consolidated financial statements shall be confirmed base on the control.

第六条合并财务报表的合并范围应当以控制为基础予以确定。

Control means an enterprise can decide the financial and manage policy of another enterprise and have authority to earn the benefit from another enterprise.

控制，是指一个企业能够决定另一个企业的财务和经营政策，并能据以从另一个企业的经营活动中获取利益的权力。

Article 7: parent enterprises have more than half of voting rights of invested enterprises directly or by subsidiaries. Parent enterprises are able to control the invested company, so the invested company shall be determined its subsidiary within the consolidated scope. However, except for the invested company which can’t be proved to without controlled by parent enterprise.

第七条母公司直接或通过子公司间接拥有被投资单位半数以上的表决权，表明母公司能够控制被投资单位，应当将该被投资单位认定为子公司，纳入合并财务报表的合并范围。但是，有证据表明母公司不能控制被投资单位的除外。

Article 8: parent enterprises having less than half of voting rights of invested enterprises, which meet one of the following conditions, shall be deemed that parent enterprise can control invested enterprises. The invested company shall be determined its subsidiary within the consolidated scope. However, except for the invested company which can’t be proved to without controlled by