会计准则-外文翻译
金融英语词汇辅导：会计准则中英对照
1. 企业会计准则————————-基本准则 （Accounting Standard for Business Enterprises - Basic Standard） 2. 企业会计准则第1 号————————-存货 （Accounting Standard for Business Enterprises No. 1 - Inventories） 3. 企业会计准则第2 号————————-长期股权投资 （Accounting Standard for Business Enterprises No. 2 - Long-term equity investments） 4. 企业会计准则第3 号————————-投资性房地产 （Accounting Standard for Business Enterprises No. 3 - Investment properties） 5. 企业会计准则第4 号————————-固定资产 （Accounting Standard for Business Enterprises No. 4 - Fixed assets） 6. 企业会计准则第5 号————————-⽣物资产 （Accounting Standard for Business Enterprises No. 5 - Biological assets） 7. 企业会计准则第6 号————————-⽆形资产 （Accounting Standard for Business Enterprises No. 6 - Intangible assets） 8. 企业会计准则第7 号————————-⾮货币性资产：） （Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets） 9. 企业会计准则第8 号————————-资产减值 （Accounting Standard for Business Enterprises No. 8 - Impairment of assets） 10. 企业会计准则第9 号————————-职⼯薪酬 （Accounting Standard for Business Enterprises No. 9 – Employee compensation ） 11. 企业会计准则第10 号————————企业年⾦基⾦ （Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund） 12. 企业会计准则第11 号————————股份⽀付 （Accounting Standard for Business Enterprises No. 11 - Share-based payment） 13. 企业会计准则第12 号————————债务重组 （Accounting Standard for Business Enterprises No. 12 - Debt restructurings） 14. 企业会计准则第13 号————————或有事项 （Accounting Standard for Business Enterprises No. 13 - Contingencies） 15. 企业会计准则第14 号————————收⼊ （Accounting Standard for Business Enterprises No. 14 - Revenue） 16. 企业会计准则第15 号————————建造合同 （Accounting Standard for Business Enterprises No. 15 - Construction contracts） 17. 企业会计准则第16 号————————政府补助 （Accounting Standard for Business Enterprises No. 16 - Government grants） 18. 企业会计准则第17 号————————借款费⽤ （Accounting Standard for Business Enterprises No. 17 - Borrowing costs） 19. 企业会计准则第18 号————————所得税 （Accounting Standard for Business Enterprises No. 18 - Income taxes）。
企业会计准则基本准则英文版-WORD版
Accounting Standards for Business EnterprisesBasic StandardChapter 1 General ProvisionsArticle 1In accordance with the accounting Law of The People’s Republic of China and other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to ensure the quality of accounting information.Article 2This Standard shall apply to enterprises (including companies) established within The People’s Republic of China.Article 3Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.Article 4An enterprise shall prepare financial reports. The objective of financial reports is to provide accounting information about the financial position, operating result and cash flows, etc. of the enterprises to the users of the financial reports, in order to show results of management’s stewardship, and assist users of financial reports to make economic decision.Users of financial reports include investors, creditors, government and its relevant departments as well as the public.Article 5An enterprise shall recognize, measure and report transactions or events that the enterprise itself have occurred.Article 6In performing recognition, measurement and reporting for accounting purposes, an enterprise shall be assumed to be a going concern.Article 7An enterprise shall close the accounts and prepare financial reports for each separate accounting period.Accounting period is divided into annual periods (yearly) and interim periods. An interim period is a reporting period shorter than a full accounting year.Article 8Accounting measurement shall be based on unit of currency.Article 9Recognition, measurement and reporting for accounting purpose shall be on an accrual basis.Article 10An enterprise shall determine the accounting elements based on the economic characteristics of transactions or events. Accounting elements include assets, liabilities, owner’s equity, revenue, expenses and profit.Article 11An enterprise shall apply the double method (i.e. debit and credit) for bookkeeping purposes.Chapter 2 Qualitative Requirements of Accounting InformationArticle 12An enterprise shall recognize, measure, report for accounting purposes transactions or events that have actually occurred, to faithfully represent the accounting elements which satisfy recognition and measurement requirements and other relevant information, and ensure the accounting information is true, reliable and complete.Article 13Accounting information provided by enterprise shall be relevant to the needs of the users of financial reports in making economic decisions, by helping them evaluate or forecast the past, present or future events of the enterprise.Article 14Accounting information provided by an enterprise shall be clear and explicable, so that it is readily understandable and useable to the users of financial reports.Article 15Accounting information provided by enterprises shall be comparable.An enterprise shall adopt consistent accounting policies for same or similar transactions or events that occurred in different periods and shall not change the policies arbitrarily. If a change is required or needed, details of the change shall be explained in the notes.Different enterprises shall adopt prescribed accounting policies to account for same similar transactions or events to ensure accounting information is comparable and prepared on a consistent basis.Article 16An enterprise shall recognize, measure and report transactions or events based on their substance, and notmerely based on their legal form.Article 17Accounting information provided by an enterprise shall reflect all transactions or events that relate to its financial position, operating results and cash flows.Article 18An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses.Article 19An enterprise shall recognize, measure and report transactions and events occurred in a timely manner and shall neither bring forward no defer the accounting.Chapter 3 AssetsArticle 20An asset is resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.Last transactions and events mentioned in preceding paragraph include acquisition, production, construction or other transactions or events. Transactions or events expected to occur in the future do not give rise to assets.Owned or controlled by an enterprise is the right to enjoy he ownership of a particular resource or, although the enterprise may not have the ownership of a particular resource, it can control the resource.Expected to generate economic benefits to the enterprise is the potential to bring inflows of cash and cash equivalents, directly or indirectly, to the enterprise.Article 21A resource that satisfies the definition of an asset set out in Article 20 in this standard shall be recognized as an asset when both of the following conditions are met.(a) it is probable that the economic benefits associated with that resource will flow to the enterprise; and(b) the cost or value of that resource can be measured reliably.Article 22An item that satisfies the definition and recognition criteria of an asset shall be included in the balance sheet. An item that satisfies the definition of an asset but fails to meet the recognition criteria shall not be included in the balance sheet.Chapter 4 LiabilitiesArticle 23A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise.A present obligation is duty committed by the enterprise under current circumstance. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.Article 24An obligation that satisfies the definition of a liability set out in Article 23 in the standard shall be recognized as a liability when both of the following conditions are met:(a)it is probable there will be an outflow of economic benefits associated with that obligation from the enterprise;and(b)the amount of the outflow of economic benefit in the future can be measured reliably.Article 25An item that satisfies the definition and recognition criteria of a liability shall be included in the balance sheet. An item that satisfies the definition of a liability but fails to meet the recognition criteria shall not be included in the balance sheet.Chapter 5 Owner’s EquityArticle 26Owner’s equity is the residual interest in the assets of an enterprise after deducting all its liabilities.Owner’s equity of a company is also known as shareholders’s equity.Article 27Owner’s equity comprises capital contributed by owners, gains and losses directly recognized in owner’s equity, retains earning etc.Gains and losses directly recognized in owner’s equity are those gains and losses that shall not be recognized in profit or loss of the current period but will result in changes (increases or decreases) in owner’s equity, other than those relating to contributions from, or appropriations of profit to equity participants.Gains are inflows of economic benefits that do not arise in the course of ordinary activities resulting in increases in owner’s equity, other than those relating to contributions from owners.Losses are outflows of economic benefits that do not arise in the course of ordinary activities resulting in decreasesThe amount of owner’s equity is determined by the measurement of assets and liabilities.Article 29An item of owner’s equity shall be included in the balance sheet.Chapter 6 RevenueArticle 30Revenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from owners.Article 31Revenue is recognized only when it is probable that economic benefit will flow to the enterprise, which will result in an increase in assets or decrease in liabilities and the amount of inflow of economic benefits can be measured reliably.Article 32An item that satisfied the definition and recognition criteria of revenue shall be included in the income statement.Chapter 7 ExpenseArticle 33Expense is the gross outflow of economic benefits resulted from the course of ordinary activities that result in decrease in owner’s equity, other than those relating to appropriations of profits to owners.Article 34Expense are recognized only when it is probable there will be outflow of economic benefit from the enterprise which result in a reduction of its assets or an increase in liabilities and the amount of the outflow of economic benefits can be measured reliably.Article 35Directly attributable costs, such as product costs, labour costs, etc. incurred by an enterprise in the process of production of goods or rendering of services shall be recognized as cost of goods sold or services provided and are charged to profit or loss in the period in which the revenue generated from the related products or services areWhere an expenditure incurred does not generate economic benefits, or where the economic benefits derived from an expenditure do not satisfy, or cease to satisfy the recognition criteria of an asset, the expenditure shall be expensed when incurred and included in profit or loss of the current period.Transactions or events occurred which to the assumption of a liability without recognition of an asset shall be expensed when incurred and included in profit or loss of the current period.Article 36An item that satisfies the definition and recognition criteria of expense shall be included in the income statement.Chapter 8 ProfitArticle 37Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit of the current period, etc.Article 38Gains and losses directly recognized in profit of the current period are those gains and losses that shall be recognized in profit and losses directly which result in change (increases or decreases ) to owner’s equity, other than those relating to contributions from , or appropriations of profit to , owners.Article 39The amount of profit is determined by the measurement of the amount of revenue and expenses, gains and losses directly recognized in profit or loss in the current period.Article 40An item of profit shall be included in the income statement.Chapter 9 Accounting MeasurementArticle 41In recording accounting elements that meet the recognition criteria in the accounting books and records and presenting them in the accounting statements and the notes (hereinafter together as “financial statements”), an enterprise shall measure the accounting elements in accordance with the prescribed accounting measurement bases.Article 42Accounting measurement bases mainly comprise:a)Historical cost: Assets are recorded at the amount of cash or cash equivalents paid or the fair value ofthe consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.b)Replacement cost: Assets are carried at the amount of cash or cash equivalents that have to be paid if asame or similar asset was acquired currently. Liabilities are carried at the amount of cash or cash equivalents would be currently required to settle the obligation.c)Net realizable value: Assets are carried at the amount of cash or cash equivalents that could be obtainedby selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling cost and related tax payments.d)Present value: Assets are carried at the present discounted value of the future net cash inflows that theitem is expected to generate from its continuing use and ultimate disposal. Liabilities are carried at present discount value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period.e)Fair value: Assets and liabilities are carried at the amount of which an asset could be exchanged, or aliability settled, between knowledgeable, willing parties in an arm’s length transaction.Article 43An enterprise shall generally adopt historical cost as the measurement basis for accounting elements. If the accounting elements are measured at replacement cost, net realizable value, present value or fair value, the enterprise shall ensure such amount can be obtained and reliably measured.Chapter 10 Financial ReportArticle 44A financial report is a document published by an enterprise to provide accounting information to reflect its financial position on a specific date and its operating result and cash flows for a particular accounting period, etc.A financial report includes accounting statement and notes and other information or data that shall be disclosed in financial reports. Accounting statements shall at least comprise a balance sheet, an income statement and a cash flow statement.A small enterprise need not include a cash flow statement when it prepares financial statement.Article 45A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.Article 46An income statement is an accounting statement that reflects the operating result of an enterprise for a certain accounting period.Article 47A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period.Article 48Notes to the accounting statement are further explanations of items presented in the accounting statement, and explanations of items not presented in the accounting statements, etc.Chapter 11 Supplementary ProvisionsArticle 49The Ministry of Finance is responsible for the interpretation of this Standard.Article 50This standard becomes effective as from 1 January 2007.。
企业会计准则中英对照
企业会计准则——基本准则Accounting Standard for Business Enterprises:Basic Standard第一章总则Chapter 1 General Provisions第一条为了规范企业会计确认、计量和报告行为，保证会计信息质量，根据《中华人民共和国会计法》和其他有关法律、行政法规，制定本准则。
Article 1 In accordance with The Accounting Law of the People’ s Republichinaof andC other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposesand to ensure the quality of accounting information.第二条本准则适用于在中华人民共和国境内设立的企业(包括公司，下同)。
Article 2 This Standard shall apply to enterprises (including companies) established within the People’s Republic of China.第三条企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。
Article 3Accounting Standards for Business Enterprises include the Basic Standard andSpecific Standards. Specific Standards shall be formulated in accordance with this Standard.第四条企业应当编制财务会计报告(又称财务报告，下同)。
企业会计准则中英对照
企业会计准则中英对照Enterprise Accounting StandardsThe EAS framework consists of a general standard that provides basic guidelines for accounting practices, and specific standards that cover various aspects of financial reporting. The specific standards include topics such as revenue recognition, inventory valuation, fixed asset accounting, and lease accounting, among others.EAS的框架包括一个通用准则，为会计实践提供基本指南，以及涵盖财务报告各个方面的具体准则。
具体准则包括收入确认、库存计价、固定资产会计和租赁会计等课题。
EAS的一个关键原则是权责发生制会计，要求企业在收入实现时记录收入，在费用发生时记录费用，而不受现金收付的时间的影响。
这一原则确保财务报表能够及时准确地反映企业的经济活动。
In addition to the accrual basis of accounting, the EAS also emphasizes the importance of fair value measurement. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Enterprises are requiredto measure certain financial instruments at fair value to provide users of financial statements with more relevant and reliable information.除了权责发生制会计，EAS还强调公允价值计量的重要性。
会计准则外文文献翻译-财务会计专业
会计准那么外文文献及翻译-财务会计专业(含：英文原文及中文译文)文献出处：Buschhüter M, Striegel A. IAS 37 – Provisions, Contingent Liabilities and Contingent Assets[M]// Kommentar Internationale Rechnungslegung IFRS. Gabler, 2021:955-974.英文原文Accounting Standard (AS) 37Contingent Liabilities and Contingent AssetsBuschhüter M, Striegel AThis International Accounting Standard was approved by the IASC Board in July 1998 and became effective for financial statements covering periods beginning on or after 1 July 1999.Introduction1. IAS 37 prescribes the accounting and disclosure for all provisions, contingent liabilities and contingent assets, except:(a) those resulting from financial instruments that are carried at fair value;(b) those resulting from executory contracts, except where the contract is onerous. Executory contracts are contracts under which neither party has performed any of its obligations or both parties have partially performed their obligations to an equal extent;(c) those arising in insurance enterprises from contracts with policyholders;(d) those covered by another International Accounting Standard. Provisions2. The Standard defines provisions as liabilities of uncertain timing or amount. A provision should be recognised when, and only when:(a) an enterprise has a present obligation (legal or constructive) as a result of a past event; (b) it is probable (i.e. more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation;(c) a reliable estimate can be made of the amount of the obligation. The Standard notes that it is only in extremely rare cases that a reliable estimate will not be possible.3. The Standard defines a constructive obligation as an obligation that derives from an enterprise's actions where:(a) by an established pattern of past practice, published policies or a sufficiently specific current statement, the enterprise has indicated to other parties that it will accept certain responsibilities; (b) as a result, the enterprise has created a valid expectation on the part of those other parties that it will discharge those responsibilities.4. In rare cases, for example in a law suit, it may not be clear whether an enterprise has a present obligation. In these cases, a past event is deemed to give rise to a present obligation if, taking account of all available evidence, it is more likely than not that a present obligation exists at thebalance sheet date. An enterprise recognises a provision for that present obligation if the other recognition criteria described above are met. If it is more likely than not that no present obligation exists, the enterprise discloses a contingent liability, unless the possibility of an outflow of resources embodying economic benefits is remote.5. The amount recognized as a provision should be the best estimate of the expenditu required to settle the present obligation at the balance sheet date, in other words, the amount that an enterprise would rationally pay to settle the obligation at the balance sheet date or to transfer it to a third party at that time.6. The Standard requires that an enterprise should, in measuring a provision: (a) take risks and uncertainties into account. However, uncertainty does not justify the creation of excessive provisions or a deliberate overstatement of liabilities;(b) discount the provisions, where the effect of the time value of money is material, using a pre-tax discount rate (or rates) that reflect(s) current market assessments of the time value of money and those risks specific to the liability that have not been reflected in the best estimate of the expenditure. Where discounting is used, the increase in the provision due to the passage of time is recognised as an interest expense;(c) take future events, such as changes in the law and technological changes, into account where there is sufficient objective evidence thatthey will occur; and(d) not take gains from the expected disposal of assets into account, even if the expected disposal is closely linked to the event giving rise to the provision.7. An enterprise may expect reimbursement of some or all of the expenditure required to settle a provision (for example, through insurance contracts, indemnity clauses or suppliers' warranties). An enterprise should:(a) recognise a reimbursement when, and only when, it is virtually certain that reimbursement will be received if the enterprise settles the obligation. The amount recognised for the reimbursement should not exceed the amount of the provision; and(b) recognise the reimbursement as a separate asset. In the income statement, the expense relating to a provision may be presented net of the amount recognised for a reimbursement. 8. Provisions should be reviewed at each balance sheet date and adjusted reflect thecurrent best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provisioshould be reversed.9. A provision should be used only for expenditures for which the provision was originally recognised.Provisions - Specific Applications10. The Standard explains how the general recognition and measurement requirements for provisions should be applied in three specific cases: future operating losses; onerous contracts; and restructurings. Contingent Liabilities11. An enterprise should not recognise a contingent liability. , unless the12. A contingent liability is disclosed, as required by paragraph 86possibility of an outflow of resources embodying economic benefits is remote.13. Where an enterprise is jointly and severally liable for an obligation, the part of tobligation that is expected to be met by other parties is treated as a contingentThe enterprise recognises a provision for the part of the obligation for which an outflow of resources embodying economic benefits is probable, except in the extremely rare circumstances where no reliable estimate can be made.14. Contingent liabilities may develop in a way not initially expected. Therefore, theare assessed continually to determine whether an outflow of resources embodying probable. If it becomes probable that an outflow of economic benefits has become future economic benefits will be required for an item previously dealt with as a contingent liability, a provision is recognised in the financial statements of the period in which the change in probability occurs (except in the extremely rare circumstances where no reliable estimate can be made).Contingent Assets15. An enterprise should not recognise a contingent asset.16. Contingent assets usually arise from unplanned or other unexpected events that give rise to the possibility of an inflow of economic benefits to the enterprise. An example is a claim that an enterprise is pursuing through legal processes, where the outcome is uncertain. 17. Contingent assets are not recognised in financial statements since this may result in the recognition of income that may never be realised. However, when the realisation of income is virtually certain, then the related asset is not a contingent asset and its recognition is appropriate. 18. A contingent asset is disclosed, as required by paragraph 89 economic benefits is probable.19. Contingent assets are assessed continually to ensure that developments are appropriately reflected in the financial statements. If it has become virtually certain that an inflow of economic benefits will arise, the asset and the related income are recognised in the financial statements of the period in which the change occurs. If an inflow of economic benefits has become probable, an enterprise discloses the contingent asset.Measurement20. The amount recognised as a provision should be the best estimate of the expenditure required to settle the present obligation at the balance sheet date.21. The best estimate of the expenditure required to settle the present obligation is the amount that an enterprise would rationally pay to settle the obligation at the balance sheet date or to transfer it to a third party at that time. It will often be impossible or prohibitively expensive to settle or transfer an obligation at the balance sheet date. However, the estimate of the amount that an enterprise would rationally pay to settle or transfer the obligation gives the best estimate of the expenditure required to settle the present obligation at the balance sheet date. 22. The estimates of outcome and financial effect are determined by the judgement of the management of the enterprise, supplemented by experience of similar transactions and, in some cases, reports from independent experts. The evidence considered23. Uncertainties surrounding the amount to be recognised as a provision are dealt with by various means according to the circumstances. Where the provision being measured involves a large population of items, the obligation is estimated by weighting all possible outcomes by their associated probabilities. The name for thistatistical method of estimation is 'expected value'. The provision will therefore be different depending on whether the probability of a loss of a given amount is, for example, 60 per cent or 90 per cent. Where there is a continuous range of possible outcomes, and each point in that range is as likely as any other, the mid-point of thrange is used. 24. Where a single obligation is beingmeasured, the individual most likely outcome may be the best estimate of the liability. However, even in such a case, the enterprise considers other possible outcomes. Where other possible outcomes are either mostly higher or mostly lower than the most likely outcome, the best estimate will be a higher or lower amount. For example, if an enterprise has to rectify a serious fault in a major plant that it has constructed for a customer, the individual most likely outcome may be for the repair to succeed at the first attempt at a cost of1,000, but a provision for a larger amount is made if there is a significant chance that further attempts will be necessary.25. The provision is measured before tax, as the tax consequences of the provision, , Income Taxes. and changes in it, are dealt with under IAS 12,Income Taxes.Risks and Uncertainties26. The risks and uncertainties that inevitably surround many events and the best estimate of a circumstances should be taken into account in reachin the best estmeate of a provision.27. Risk describes variability of outcome. A risk adjustment may increase the amount at which a liability is measured. Caution is needed in making judgements under conditions of uncertainty, so that income or assets are not overstated and expenses or liabilities are not understated. However, uncertainty does not justify the creation of excessive provisions or adeliberate overstatement of liabilities. For example, if the projected costs of a particularly adverse outcome are estimated on a prudent basis, that outcome is not then deliberately treated as more probable than is realistically the case. Care is needed to avoid duplicating adjustments for risk and uncertainty with consequent overstatement of a provision. Present Value28. Where the effect of the time value of money is material, the amount ofa provision should be the present value of the expenditures expected to be required to settle the obligation.29. The discount rate (or rates) should be a pre-tax rate (or rates) that reflect(s) current market assessments of the time value of money and the risks specific to the liability. The discount rate(s) should not reflect risks for which future cash flow estimates have been adjusted. Future Events 30. Future events that may affect the amount required to settle an obligation should be reflected in the amount of a provision where there is sufficient objective evidence that they will occur.31. Expected future events may be particularly important in measuring provisions. For example, an enterprise may believe that the cost of cleaning up a site at the end of its life will be reduced by future changes in technology. The amount recognised reflects a reasonable expectation of technically qualified, objective observers, taking account of all available evidence as to the technology that will be available at the time of theclean-up. Thus it is appropriate to include, for example, expected cost reductions associated with increased experience in applying existing technology or the expected cost of applying existing technology to a larger or more complex clean-up operation than has previously been carried out. However, an enterprise does not anticipate the new technology for cleaning up unless it is supported by development of a completel sufficient objective evidence.32. The effect of possible new legislation is taken into consideration in measuring an existing obligation when sufficient objective evidence exists that the legislation is virtually certain to beenacted. The variety of circumstances that arise in practice makes it impossible to specify a single event that will provide sufficient, objective evidence in every case. Evidence is required both of what legislation will demand and of whether it is virtually certain to be enacted and implemented in due course. In many cases sufficient objective evidence will not exist until the new legislation is enacted.Expected Disposal of Assets33. Gains from the expected disposal of assets should not be taken into account in measuring a provision.34. Gains on the expected disposal of assets are not taken into account in measuring a provision, even if the expected disposal is closely linked to the event giving rise to the provision. Instead, an enterprise recognisesgains on expected disposals of assets at the time specified by the International Accounting Standard dealing with the assets concerned. Reimbursements35. Where some or all of the expenditure required to settle a provision is expected to be reimbursed by another party, the reimbursement should be recognised when, and only when, it is virtually certain that reimbursement will be received if the enterprise settles the obligation. The reimbursement should be treated as a separate asset. The amount recognised for the reimbursement should not exceed the amount of the provision.36. In the income statement, the expense relating to a provision may be presented net of the amount recognised for a reimbursement.37. Sometimes, an enterprise is able to look to another party to pay part or all of the expenditure required to settle a provision (for example, through insurance contracts, indemnity clauses or suppliers' warranties). The other party may either reimburse amounts paid by the enterprise or pay the amounts directly.38. In most cases the enterprise will remain liable for the whole of the amount in question so that the enterprise would have to settle the full amount if the third party failed to pay for any reason. In this situation, a provision is recognised for the full amount of the liability, and a separate asset for the expected reimbursement is recognised when it is virtuallycertain that reimbursement will be received if the enterprise settles the liability.39. In some cases, the enterprise will not be liable for the costs in question if the third party fails to pay. In such a case the enterprise has no liability for those costs and they are not included in the provision.40. As noted in paragraph 29,severally liable is a contingent liability to the extent that it is expected that the obligation will be settled by the other parties.Changes in Provisions41. Provisions should be reviewed at each balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision should be reversed.42. Where discounting is used, the carrying amount of a provision increases in each period to reflect the passage of time. This increase is recognised as borrowing cost.Use of Provisions43. A provision should be used only for expenditures for which the provision was originally recognised.44. Only expenditures that relate to the original provision are set against it. Setting expenditures against a provision that was originally recognised for another purpose would conceal the impact of two different events.Future Operating Losses45. Provisions should not be recognised for future operating losses.46. Future operating losses do not meet the definition of a liability in paragraph 10.the general recognition criteria set out for provisions in paragraph 1447. An expectation of future operating losses is an indication that certain assets of the operation may be impaired. An enterprise tests these assets for impairment under IAS 36, Impairment of Assets.Onerous Contracts48. If an enterprise has a contract that is onerous, the present obligation under the contract should be recognised and measured as a provision. 49. Many contracts (for example, some routine purchase orders) can be cancelled without paying compensation to the other party, and therefore there is no obligation. Other contracts establish both rights and obligations for each of the contracting parties. Where events make such a contract onerous, the contract falls within the scope of this Standard and a liability exists which is recognised. Executory contracts that are not onerous fall outside the scope of this Standard. 50. This Standard defines an onerous contract as a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs under a contract reflect the least net cost of exiting from the contract, which is the lower ofthe cost of fulfilling it and any compensation or penalties arising from failure to fulfil it.51. Before a separate provision for an onerous contract is established, an enterprise recognises any impairment loss that has occurred on assets dedicated to that contract(see IAS 36, Impairment of Assets). Restructuring52. The following are examples of events that may fall under the definition of restructuring: (a) sale or termination of a line of business; (b) the closure of business locations in a country or region or the relocation of business activities from one country or region to another; (c) changes in management structure, for example, eliminating a layer of management; (d) fundamental reorganisations that have a material effect on the nature and focus of the enterprise's operations.53. A provision for restructuring costs is recognised only when the general recognition are met. Paragraphs 72-83 set out how criteria for provisions set out in paragraph 14the general recognition criteria apply to restructurings.54. A constructive obligation to restructure arises only when an enterprise:(a) has a detailed formal plan for the restructuring identifying at least: (i) the business or part of a business concerned;(ii) the principal locations affected;(iii) the location, function, and approximate number of employees whowill be compensated for terminating their services;(iv) the expenditures that will be undertaken;(v) when the plan will be implemented;(b) has raised a valid expectation in those affected that it will carry out the restructuring by starting to implement that plan or announcing its main features to those affected by it. . Evidence that an enterprise has started to implement a restructuring plan would be provided, 55for example, by dismantling plant or selling assets or by the public announcement of the main features of the plan. A public announcement of a detailed plan to restructure constitutes a constructive obligation to restructure only if it is made in such a way and in sufficient detail (i.e. setting out the main features of the plan) that it gives rise to valid expectations in other parties such as customers, suppliers and employees (or their representatives) that the enterprise will carry out the restructuring.56. For a plan to be sufficient to give rise to a constructive obligation when communicated to those affected by it, its implementation needs to be planned to begin as soon as possible and to be completed in a timeframe that makes significant changes to the plan unlikely. If it is expected that there will be a long delay before the restructuring begins or that the restructuring will take an unreasonably long time, it is unlikely that the plan will raise a valid expectation on the part of others that theenterprise is at present committed to restructuring, because the timeframe allows opportunities for the enterprise to change its plans.57. A management or board decision to restructure taken before the balance sheet date does not give rise to a constructive obligation at the balance sheet date unless the enterprise has, before the balance sheet date:(a) started to implement the restructuring plan;(b) announced the main features of the restructuring plan to those affected by it in a sufficiently specific manner to raise a valid expectation in them that the enterprise will carry out the restructuring. In some cases, an enterprise starts to implement a restructuring plan, or announces its main features to those affected, only after the balance sheet date. Disclosure may be , Events After the Balance Sheet Date, if the restructuring is of required under IAS 10 such importance that its non-disclosure would affect the ability of the users of the financial statements to make proper evaluations and decisions.58. Although a constructive obligation is not created solely by a management decision, an obligation may result from other earlier events together with such a decision. For example, negotiations with employee representatives for termination payments, or with purchasers for the sale of an operation, may have been concluded subject only to board approval. Once that approval has been obtained and communicated to the other parties, the enterprise has a constructive obligation to restructure, if theconditions of paragraph 72 are met.. 59. In some countries, the ultimate authority is vested in a board whose membership gement (e.g. employees) includes representatives of interests other than those of managment.or notification to such representatives may be necessary before the board decision is taken. Because a decision by such a board involves communication to these representatives, it may result in a constructive obligation to restructure.60. No obligation arises for the sale of an operation until the enterprise is committed to the sale, i.e. there is a binding sale agreement.61. Even when an enterprise has taken a decision to sell an operation and announced that decision publicly, it cannot be committed to the sale until a purchaser has been identified and there is a binding sale agreement. Until there is a binding sale agreement, the enterprise will be able to change its mind and indeed will have to take another course of action if a purchaser cannot be found on acceptable terms. When the sale of an operation is envisaged as part of a restructuring, the assets of the operation , Impairment of Assets. When a sale is only are reviewed for impairme-ent under IAS 36part of a restructuring, a constructive obligation can arise for the other parts of the restructuring before a binding sale agreement exists.62. A restructuring provision should include only the direct expenditures arising form the restrict-uring,which are those that are both:(a) necessarily entailed by the restructuring; and(b) not associated with the ongoing activities of the enterprise.63. A restructuring provision does not include such costs as:(a) retraining or relocating continuing staff;(b) marketing; or(c) investment in new systems and distribution networks.These expenditures relate to the future conduct of the business and are not liabilities for restructuring at the balance sheet date. Such expenditures are recognised on the same basis as if they arose independently of a restructuring.64. Identifiable future operating losses up to the date of a restructuring are not included in a provision, unless they relate to an onerous contract as defined in paragraph 10. , gains on the expected disposal of assets are not taken65. As required by paragraph 51into account in measuring a restructuring provision, even if the sale of assets is envisaged as part of the restructuring.Disclosure66. For each class of provision, an enterprise should disclose:(a) the carrying amount at the beginning and end of the period;(b) additional provisions made in the period, including increases toexisting provisions; (c) amounts used (i.e. incurred and charged against the provision) during the period; (d) unused amounts reversed during the period; and(e) the increase during the period in the discounted amount arising from the passage of time and the effect of any change in the discount rate. Comparative information is not required67. An enterprise should disclose the following for each class of provision:(a) a brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits;(b) an indication of the uncertainties about the amount or timing of those outflows. Where necessary to provide adequate information, an enterprise should disclose the major assumptions made concerning future events, as addressed in paragraph 48(c) the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.68. Unless the possibility of any outflow in settlement is remote, an enterprise should disclose for each class of contingent liability at the balance sheet date a brief description of the nature of the contingent liability and, where practicable:;(a) an estimate of its financial effect, measured under paragraphs 36(b) an indication of the uncertainties relating to the amount or timing of any outflow; (c) the possibility of any reimbursement.69. In determining which provisions or contingent liabilities may be aggregated to form a class, it is necessary to consider whether the nature of the items is sufficiently similar for a single statement about them to fulfil the requirements of paragraphs 85(a)and (b) and 86(a) and (b). Thus, it may be appropriate to treat as a single class of provision amounts relating to warranties of different products, but it would not be appropriate to treat as a single class amounts relating to normal warranties and amounts that are subject to legal proceedings.70. Where a provision and a contingent liability arise from the same set of -86 in a circumstances, an enterprise makes the disclosures required by paragraphs 84 that shows the link between the provision and the contingent liability.71. Where an inflow of economic benefits is probable, an enterprise should disclose a brief description of the nature of the contingent assets at the balance sheet date, and, where practicable, an estimate of their financial effect, measured using the principles set out for provisions in paragraphs 3672. It is important that disclosures for contingent assets avoid giving misleading ndications of the likelihood of income arising.73 In extremely rare cases, disclosure of some or all of the information required by paragraphs 84-89 can be expected to prejudice seriously the position of the enterprise a dispute with other parties on the subject matterof the provision, contingent or contingent asset. In such cases, an enterprise need not disclose the information, but should disclose the general nature of the dispute, together with the fact that, and reason why, the information has not been disclosed. Transitional Provisions74. The effect of adopting this Standard on its effective date (or earlier) should be reported as an adjustment to the opening balance of retained earnings for the period in which the Standard is first adopted. Enterprises are encouraged, but not required, to adjust the opening balance of retained earnings for the earliest period presented and to restate comparative information. If comparative information is not restated, this fact should be disclosed. , Net Profit or Loss for the75. The Standard requires a different treatment from IAS 8requires Period, Fundamental Errors and Changes in Accounting Policies. IAS 8comparative information to be restated (benchmark treatment) or additional pro forma comparative information on a restated basis to be disclosed (allowed alternative reatment) unless it is impracticable to do so.。
企业会计准则中英对照
企业会计准则——基本准则Accounting Standard for Business Enterprises:Basic Standard第一章总则Chapter 1 General Provisions第一条为了规范企业会计确认、计量和报告行为，保证会计信息质量，根据《中华人民共和国会计法》和其他有关法律、行政法规，制定本准则。
hina and Article 1 In accordance with The Accounting Law of the People’s Republic of C other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to ensure the quality of accounting information.第二条本准则适用于在中华人民共和国境内设立的企业(包括公司，下同)。
Article 2 This Standard shall apply to enterprises (including companies) established within the People’s Republic of China.第三条企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。
Article 3 Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.第四条企业应当编制财务会计报告(又称财务报告，下同)。
企业会计准则英文版
．企业会计准则——基本准则(英文版)Accounting Standard for Business Enterprises:Basic StandardContentsThe People's Republic of ChinaAccounting Standard for Business Enterprises:Basic StandardChapter I General ProvisionsArticle 1. In accordance with "The Accounting Law of the People's Republic of China", this Standard is formulated to meet the needs of developing a socialist market economy in our country, to standardize accounting practice and to ensure the quality of accounting information.Article 2. This Standard is applicable to all enterprises established within the territory of the People's Republic of China. Chinese enterprises established outside the territory of the People's Republic of China (hereinafter referred to as "enterprises abroad") are required to prepare and disclose their financial reports to appropriate domestic regulatory authorities in accordance with this Standard.Article 3. Accounting systems of enterprises are required to comply with this Standard.Article 4. An enterprise shao9ill accurately account for all its transactions actually taken place in order to provide reports of reliable quality on the economic and financial activities of the enterprise itself.Article 5. Accounting and financial reports should proceed on the basis that the enterprise is a continuing entity and will remain in operation into the foreseeable future.Article 6. An enterprise shall account for its transactions and prepare its financial statements in distinct accounting periods. Accounting periods may be a fiscal year, a quarter, or a month, commencing on first days thereof according to the Gregorian calendar.Article 7. The Renminbi is the bookkeeping base currency of an enterprise. A Foreign currency may be used as the bookkeeping base currency for enterprises which conduct transactions mainly in foreign currency. However, in preparing financial statements, foreign currency transactions are to be converted into Renminbi. This latter requirement app1ies to enterprises abroad when reporting financial and economic results to concerned domestic organizations.Article 8. The debit and credit double entry bookkeeping technique is to be used for recording all accounting transactions.Article 9. Accounting records and financia1 reports are to be compiled using the Chinese language. Minority or foreign languages may be used concurrently with the Chinese 1anguage by enterprises in autonomous areas of minority nationalities, or by enterprises with foreign investment, and by foreign enterprises.Chapter Ⅱ General PrinciplesArticle l0. The accounting records and financial reports must be based on financial and economic transactions as they actually take place, in order to objectively reflect the financial position and operating results of an enterprise.Article 11. Accounting information must be designed to meet the requirements of national macro-economy control, the needs of all concerned external users to understand an enterprise's financial position and operating results, and the needs of management of enterprises to strengthen their financial management and administration.Article 12. Accounting records and financial statements shall be prepared according to stipulated accounting methods, and accounting information of enterprises must be comparable and convenient to be analyzed.Article 13. Accounting methods used shall be consistent from one period to the other and shall not be arbitrarily changed. Changes and reasons for changes, if necessary, and their impact on an enterprise's financial position and operating results, shall be reported in notes to the financial statements.Article 14. Accounting and financial reports preparation must be conducted in a timely manner.Article 15. Accounting records and financial reports shall be prepared in a clear, concise manner to facilitate understanding, examination and use.Article 16. The accrual basis of accounting is to be adopted.Article 17. Revenue shall be matched with related costs and expenses in accounting.Article 18. Princip1e of prudence should be followed in reasonably determining the possible loss and expense.Article l9. The values of all assets are to be recorded at historical costs at the time of acquisition. The amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except when State laws or regulations require specific treatment or adjustments.Article 20. A clear distinction shall be drawn between revenue expenditures and capital expenditures. Expenditure shall be regarded as revenue expenditure where the benefit to the enterprise is only related to the current fiscal year; and as capital expenditure where the benefits to the enterprise last for several fiscal years.Article 21. Financial reports must reflect comprehensively the financial position and operating results of an enterprise. Transactions relating to major economic activities are to be identified, appropriately classified, and accounted for, and separately reported in financial statements.Chapter Ⅲ AssetsArticle 22. Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, rights as a creditor to others, and other rights. Article 23. For accounting treatment, assets are normally divided into current assets, long-terminvestments, fixed assets, intangible assets, deferred assets and other assets.Article 24. Current assets refer to those assets which will be realized or consumed within one year of their acquisition, or within an operating cycle longer than a year. They include cash, cash deposits, short-term investments, accounts receivable, prepayments, and inventories, etc..Article 25. Cash and all kinds of deposits shall be accounted for according to the actual amount of receipt and payment.Article 26. Short-term investments refer to various of marketable securities, which can be realized at any time and will be held less than a year, as well as other investment with a life of no longer than a year. Marketable securities shall be accounted for according to historical cost as obtained.Income received or receivable from marketable securities in current period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as current profit or loss. Marketable securities shall be shown in book balance in accounting statement.Article 27. Receivables and prepayments include: notes receivable, accounts receivable, other receivables, accounts prepaid and prepaid expenses, etc..Receivables and prepayments shall be accounted for according to actual amount.Provision for bad debts may be set up on accounts receivable. The provision for bad debts shall be shown as a deduction item of accounts receivable in the financial statement.All receivables and prepayments shall be cleared and collected on time, and shall be checked with related parties periodically. Any accounts receivable, proved to be definitely uncollectible according to state regulations, shall be recognised as bad debts and written off against provision for bad debts or charged to current profit or loss, if such provision is not set up.Prepaid expenses shall be amortized according to period benefiting, and the balance shall be shown separately in accounting statement.Article 28. Inventories refer to merchandise, finished goods, semifinished goods, goods in process, and all kinds of materials, fuels, containers, low-va1ue and perishable articles and so on that stocked for the purpose of sale, production or consumption during the production operational process.All inventories shal1 be accounted for at historical cost as obtained. Those enterprises keeping books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost (or norm cost) into historical cost periodically.When inventories issuing, enterprises may account them under the following methods: first-in first-out, weighted average, moving average, specific identification, last-in first-out, etc..All inventories shall be taken stock periodically. If any overage, shortage and out-of-date, deterioration and damage that need to be scrapped shall be disposed within the year and accounted into current profit or loss.All the inventories shall be disclosed at historical cost in accounting statement.Article 29. Long-term investment refers to the investment impossible or not intended to be realized within a year, including shares investment, bonds investment and other investments.In accordance with different situation, shares investment and other investments shall be accounted for by cost method or equity method respectively.Bonds investment shall be accounted for according to actual amount paid. The interest accrued contained in the actually paid amount shall be accounted for separately.Where bonds are acquired at a premium or discount, the difference between the cost and the face value of the bonds shall be amortized over the periods to maturity of the bonds.Interest accrued during the period of bonds investment and the difference between the amount of principal and interest received on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss.Shares investment, bonds investment and other investments shall be shown separately in accounting statements at book balance.Bonds investment matured within a year shall be shown in the accounting statements separately under the caption of current assets.Article 30. Fixed assets refer to the assets whose useful life is over one year, unit va1ue is above the prescribed criteria and where original physical form remains during the process of utilization, including building and structures, machinery and equipment, transportation equipment, tools and implement, etc..Fixed assets sha1l be accounted for at historical cost as obtained. Interest of loan and other related expenses for acquiring fixed assets, and the exchange difference from conversion of foreign currency loan, if incurred before the assets not having been put into operation or after been put into operation but before the final account for completed project is made, shall be accounted as fixed assets value; if incurred after that, shall be accounted for as current profit or loss.Fixed assets coming from donations shall be accounted through evaluation with reference to market price, wear and tear degree or determined the value with relevant evidence provided by contributors. Expenses incurred on receiving those donated fixed assets, shall be accounted for as the fixed assets value.Fixed assets financed by leasing shall be accounted with reference of the way fixed assets are accounted and shall be explained in notes to the accounting statements.Depreciation on the fixed assets shall be accounted according to state regulations. On the basis of the original cost, estimated residual value, the useful life of the fixed assets or estimated working capacity, depreciation on the fixed assets shall be accounted for on the straight line method or the working capacity (or output) method. If approved or conforming to relevant regulations, accelerated depreciation method may be adopted.Fixed assets' original value, accumulated depreciation and its net value shall be shown separately in accounting statement.The actual expenditures incurred in the purpose of acquiring or technical reforming the fixed assets before available to the users, shall be shown separately as construction in progress in accounting statement.The fixed assets must be taken inventory periodically. The net profit or loss incurred in discard and disposal, and also overage, shortage of fixed assets shall be accounted as current profit and loss.企业会计准则——基本准则(英文版)二Article 31. Intangible assets refer to assets that will be used by an enterprise for a long term without material state, including patents, nonpatented technology, trademark, copyrights, right to use sites, and goodwil1, etc..Intangible assets obtained through purchase shal1 be accounted for at actual cost. Intangible assets received from investors shall be accounted for at the assessed value recognised or the amount specified in the contract. Self-developed intangible assets shall be accounted at actual cost in the development process.All intangible assets shall be averagely amortized periodically over the period benefitted from such expenditures and be shown with unamortized balance in accounting statement.Article 32. Deferred assets refer to all the expenses that could not be accounted as current profit or loss tota1ly but should be periodically amortized in future years, including organization expenses, expenditures incurred in major repair and improvement of the rented in fixed assets etc..The expenses incurred in an enterprise during its preparation period shall he accounted for as organization expenses except those accounted into related property or material value. The organization expense shall be averagely amortized in a certain period of years after the operation starts.Expenditures incurred on major repair and improvement of the rented in fixed assets shall be averagely amortized by years in the period of leasing.All deferred assets shall be shown separately in accounting statements by its ba1ance not yet amortized.Article 33. Other assets refer to the long-term assets except all items mentioned above.Chapter Ⅳ LiabilitiesArticle 34. A liability is debt borne by an enterprise, measurable by money va1ue, which will be paid to a creditor using assets, or services.Article 35. Liabilities are generally classified into current liabilities and long-term liabilities.Article 36. Current liabilities refer to the debts which should be paid off within a year or an operating cycle 1onger than a year, including short-term loans payable, notes payable, accounts payab1e, advances from customers, accrued payro1l, taxes payable, profits payab1e, dividends payable, other payables,provision for expenses, etc..All current liabilities shall be accounted for at actual amount incurred. Liabilities incurred but the amount needed to be estimated shall be accounted for at a reasonable estimate, and then adjusted after actual amount was given.Balance of current liabilities shall be shown by item in accounting statements.Article 37. Long-term liabilities refer to the debts which will be redeemed after a year or an operating cycle longer than a year, including long-term loans payable, bonds payable, long-term accounts payable, etc..Long-term loans payable include the loans borrowed from f1nancial institutions and other units. It shall beaccounted independently according to the different characters of the loan and at the amount actually incurred.Bonds shall be accounted for at par value. When bonds are issued in premium or discount, the difference between the amount actually obtained and the par value shall be accounted independently, and be written off periodically by increasing or decreasing interest expenses of every period until bonds mature.Long-term accounts payable include accounts payable for importing equipments, accounts payable for fixed assets financed by leasing. Long-term accounts payable shall be accounted at actual amounts.Long-term liabilities shall be shown by item of long-term loans, bonds payable, long-term accounts payable in accounting statements.Long-term liabilities to be matured and payable within a year sha11 be shown as a separate item under the caption of current liabilities.Chapter V Owners' EquityArticle 38. Owners' equity refers to the interest of the investors remaining in the net assets of an enterprise, including capital of the enterprise invested in by investors, capital reserve, surplus reserve, and undistributed profit retained in the enterprise etc..Article 39. Invested Capital is the capital fund actually invested in the enterprise by its investors, whether it be in form of cash, physical goods or other assets for the operation of the enterprise. Invested Capital shall be accounted for at the amount actually invested.Amount of shares issued by a corporation shall be accounted for as capital stock at the face value of the shares issued.Specia1 appropriation allocated by the government to an enterprise sha1l be accounted for as government investment unless otherwise provided.Article 40. Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc..Article 41. Surplus reserve refers to the reserve fund set up from profit according to relevant governmentregulations.Surplus reserve shall be accounted for at the amount actually set up.Article 42. Undistributed profit refers to the profit reserved for future distribution or not distributed yet.Article 43. Invested capital, capital reserve, surplus reserve and undistributed profit shall be shown by items in accounting statement. Deficit not yet made up, if any, shal1 be shown as a deduction item of owners' equity.Chapter Ⅵ RevenueArticle 44. Revenue refers to the financial inflows to an enterprise as a result of the sale of goods and services, and other business activities of the enterprise, including basic operating revenue and other operating revenue.Article 45. Enterprises shall rationally recognise revenue and account for the revenue on time.Enterprises generally recognise revenue when merchandise shipped, service provided as well as money collected or rights collecting money obtained.Revenue of long-term project contract (including labor service) shall be reasonably recognised, in general, according to the completed progress method or the completed contract method.Article 46. Return of sales, sa1es allowances and sales discount sha1l be accounted for as deduction item of operating revenue.Chapter Ⅶ ExpensesArticle 47. Expenses refer to the outlays incurred by an enterprise in the course of production and operation.Article 48. Expenses directly incurred by an enterprise in production and service provision, including direct labor, direct materials, purchase price of commodities and other direct expenses shal1 be charged direct1y into the cost of production or operation; indirect expenses incurred in production and provision of service by an enterprise is to be allocated into the cost of production and operation, according to certain criteria of allocation.Article 49. General and administrative-expenses incurred by enterprise's administrative sectors for organizing and managing production and operation, financial expenses, purchase expenses on commodities purchased for sale, and sales expenses for selling commodities and providing service, shal1 be direct1y accounted for as periodic expense in the current profit and loss.Article 50. The expenses paid in current period but attributable to the current and future periods shall be distributed and accounted for in current and future periods. The expenses attributable to the current period but not yet paid in current period sha1l be recognised as accrued expenses and charged to cost of the current period.Article 51. Enterprises shall generally calculate products cost every month.Costing methods shall be decided by the enterprise itself according to the characteristics of its production and operation, type of production management and requirements of cost management. Once it is decided, no change can be made arbitrarily.Article 52. Enterprises shall calculate expenses and costs on actual amounts incurred. Those adopting the norm costing, or planned costing in accounting for dai1y calculation shall reasonably calculate the cost variances, and adjust them into historical cost at the end of the month while preparing accounting statements.Article 53. Enterprises shall convert the cost of commodities sold and service provided into operating cost accurately and timely, then account current profit and loss together with periodic expenses. Chapter Ⅷ Profit and LossArticle 54. Profit is the operating results of an enterprise in an accounting period, including operating profit, net investment profit and net non-operating income.Operating profit is the balance of operating revenue after deducting operating cost, periodic expenses and all turnover taxes, surtax and fees.Net investment profit is the balance of income on externa1 investment after deducting investment loss.Net non-operating income is the balance of non-operating income after deducting non-operating expenses. Non-operating income and expenses have no direct relating with the production operations of an enterprise.Article 55. Loss incurred by an enterprise shall be made up according to the stipulated procedure.Article 56. Items that constitute the profits and the distribution of profits shal1 be shown separate1y in the financial statement. A distribution of profit plan which is not yet approved at time of publication of a financial statement is to be identified in notes to the financial statement.Chapter Ⅸ Financial ReportsArticle 57. Financial reports are the written documents summarizing and reflecting the financial position and operating results of an enterprise, including a balance sheet, an income statement, a statement of changes in financial position (or a cash flow statement ) together with supporting schedules, notes to the financial statements, and explanatory statements on financial condition.Article 58. A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.Items of the balance sheet should be grouped according to the categories of assets, liabilities and owners' equity, and shall be shown item by item.Article 59. An income statement is an accounting statement that reflects the operating results of an enterprise within an accounting period, as well as their distribution.Items of the income statement should be arranged according to the formation and distribution of profit, and shall be shown item by item.Items of profit distribution part of the income statement may be shown separately in a statement of profit distribution.Article 60. A statement of changes in financial position is an accounting statement that reflects comprehensively the sources and application of working capital and its changes during an accounting period.Items of the statement of changes in financial position are divided into two groups: sources of working capital and application of working capital. The difference between the total sources and total applications is the net increase (or decrease ) of the working capital. Sources of working capital are subdivided into profit sources and other sources; applications of working capital are also subdivided into: profit distribution and other applications, all shall be shown item by item.An enterprise may also prepare a cash flow statement to reflect the changes in its financial position.A cash flow statement is an accounting statement that reflects the condition of cash receipts and cash disbursements of an enterprise during a certain accounting period.Article 61. Financial statements should include comparative financial information for the corresponding previous accounting period, When so required, if the classification and contents of statement items of the previous accounting period are different from that of the current period, such items should be adjusted in conformity with that of the current period.Article 62. Accounting statements should be prepared from the records of account books, completely recorded and correctly checked and other relative information. It is required that they must be true and correct in figures, complete in contents and issued on time.Article 63. Consolidated financia1 statements sha1l be prepared by the enterprise (acts as a parent company ) which owns 50% or more of the total capital of the enterprise it invested (acts as subsidiary ) or otherwise owns the right of control over the invested enterprise. Financial statements of an invested enterprise of special line of business not suitable for consolidation, may not be consolidated, but should be submitted together with the consolidated financial statements of the parent company.Article 64. Notes to the financial statements are explanatory to related items in the financial statement of the enterprise concerned so as to meet the needs to understand the contents of the statements. This should include mainly:(a) the accounting methods adopted for the current and previous accounting periods;(b) changes in accounting treatments between the current and prior periods, inc1uding the reasons for, and impact on the financial performance and status of the enterprise of such changes;(c) description of unusual items;(d) detailed information relating to major items listed in the accounting statements; and(e) any other explanations necessary to provide users with a clear view and understanding of the financial statements.Chapter X Supplementary ProvisionsArticle 65. The exp1anation of this Standard is the charge of the Ministry of F1nance.Article 66.This Standard will be effective as from 1 July,1993.。
会计中英文词汇对照
会计中英文词汇对照下面是会计中英文词汇对照，根据2024年新准则：1. 会计准则 - Accounting standards2. 资产 - Assets3. 负债 - Liabilities4. 所有者权益 - Shareholders' equity5. 营业收入 - Revenue6. 营业成本 - Cost of sales7. 营业利润 - Operating profit8. 销售费用 - Selling expenses9. 管理费用 - Administrative expenses10. 营业外收入 - Non-operating revenue11. 营业外支出 - Non-operating expenses12. 税前利润 - Profit before tax14. 净利润 - Net profit15. 商品 - Merchandise16. 存货 - Inventory17. 应收账款 - Accounts receivable18. 应付账款 - Accounts payable19. 预付账款 - Prepaid expenses20. 银行贷款 - Bank loans21. 长期负债 - Long-term liabilities22. 现金流量表 - Statement of cash flows23. 折旧 - Depreciation24. 坏账准备 - Allowance for doubtful accounts25. 无形资产 - Intangible assets26. 预留 - Provision27. 经营性租赁 - Operating lease28. 融资租赁 - Finance lease29. 需要修订的会计估计和错过调整 - Accounting estimates and corrections of errors to be revised30. 非常见项目 - Exceptional items。
企业会计准则基本准则英文版-版精品文档6页
Accounting Standards for Business EnterprisesBasic StandardChapter 1 General ProvisionsArticle 1In accordance with the accounting Law of The People’s Republic of China and other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to ensure the quality of accounting information.Article 2This Standard shall apply to enterprises (including companies) established within The People’s Republic of China.Article 3Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.Article 4An enterprise shall prepare financial reports. The objective of financial reports is to provide accounting information about the financial position, operating result and cash flows, etc. of the enterprises to the users of the financial reports, in order to show results of management’s stewardship, and assist users of financial reports to make economic decision.Users of financial reports include investors, creditors, government and its relevant departments as well as the public.Article 5An enterprise shall recognize, measure and report transactions or events that the enterprise itself have occurred.Article 6In performing recognition, measurement and reporting for accounting purposes, an enterprise shall be assumed to be a going concern.Article 7An enterprise shall close the accounts and prepare financial reports for each separate accounting period.Accounting period is divided into annual periods (yearly) and interim periods. An interim period is a reporting period shorter than a full accounting year.Article 8Accounting measurement shall be based on unit of currency.Article 9Recognition, measurement and reporting for accounting purpose shall be on an accrual basis.Article 10An enterprise shall determine the accounting elements based on the economic characteristics of transactions or events. Accounting elements include assets, liabilities, owner’s equity, revenue, expenses and profit.Article 11An enterprise shall apply the double method (i.e. debit and credit) for bookkeeping purposes.Chapter 2 Qualitative Requirements of Accounting InformationArticle 12An enterprise shall recognize, measure, report for accounting purposes transactions or events that have actually occurred, to faithfully represent the accounting elements which satisfy recognition and measurementrequirements and other relevant information, and ensure the accounting information is true, reliable and complete. Article 13Accounting information provided by enterprise shall be relevant to the needs of the users of financial reports in making economic decisions, by helping them evaluate or forecast the past, present or future events of the enterprise.Article 14Accounting information provided by an enterprise shall be clear and explicable, so that it is readily understandable and useable to the users of financial reports.Article 15Accounting information provided by enterprises shall be comparable.An enterprise shall adopt consistent accounting policies for same or similar transactions or events that occurred in different periods and shall not change the policies arbitrarily. If a change is required or needed, details of the change shall be explained in the notes.Different enterprises shall adopt prescribed accounting policies to account for same similar transactions or events to ensure accounting information is comparable and prepared on a consistent basis.Article 16An enterprise shall recognize, measure and report transactions or events based on their substance, and not merely based on their legal form.Article 17Accounting information provided by an enterprise shall reflect all transactions or events that relate to its financial position, operating results and cash flows.Article 18An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses.Article 19An enterprise shall recognize, measure and report transactions and events occurred in a timely manner and shall neither bring forward no defer the accounting.Chapter 3 AssetsArticle 20An asset is resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.Last transactions and events mentioned in preceding paragraph include acquisition, production, construction or other transactions or events. Transactions or events expected to occur in the future do not give rise to assets.Owned or controlled by an enterprise is the right to enjoy he ownership of a particular resource or, although the enterprise may not have the ownership of a particular resource, it can control the resource.Expected to generate economic benefits to the enterprise is the potential to bring inflows of cash and cash equivalents, directly or indirectly, to the enterprise.Article 21A resource that satisfies the definition of an asset set out in Article 20 in this standard shall be recognized as an asset when both of the following conditions are met.(a) it is probable that the economic benefits associated with that resource will flow to the enterprise; and(b) the cost or value of that resource can be measured reliably.Article 22An item that satisfies the definition and recognition criteria of an asset shall be included in the balance sheet.An item that satisfies the definition of an asset but fails to meet the recognition criteria shall not be included in the balance sheet.Chapter 4 LiabilitiesArticle 23A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise.A present obligation is duty committed by the enterprise under current circumstance. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.Article 24An obligation that satisfies the definition of a liability set out in Article 23 in the standard shall be recognized as a liability when both of the following conditions are met:(a)it is probable there will be an outflow of economic benefits associated with that obligation from the enterprise;and(b)the amount of the outflow of economic benefit in the future can be measured reliably.Article 25An item that satisfies the definition and recognition criteria of a liability shall be included in the balance sheet. An item that satisfies the definition of a liability but fails to meet the recognition criteria shall not be included in the balance sheet.Chapter 5 Owner’s EquityArticle 26Owner’s equity is the residual interest in the assets of an enterprise after deducting all its liabilities.Owner’s equity of a company is also known as shareholders’s equity.Article 27Owner’s equity comprises capital contributed by owners, gains and losses directly recognized in owner’s equity, retains earning etc.Gains and losses directly recognized in owner’s equity are those gains and losses that shall not be recognized in profit or loss of the current period but will result in changes (increases or decreases) in owner’s equity, other than those relating to contributions from, or appropriations of profit to equity participants.Gains are inflows of economic benefits that do not arise in the course of ordinary activities resulting in increases in owner’s equity, other than those relating to contributions from owners.Losses are outflows of economic benefits that do not arise in the course of ordinary activities resulting in decreasesArticle 28The amount of owner’s equity is determined by the measurement of assets and liabilities.Article 29An item of owner’s equity shall be included in the balance sheet.Chapter 6 RevenueArticle 30Revenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from owners.Article 31Revenue is recognized only when it is probable that economic benefit will flow to the enterprise, which will result in an increase in assets or decrease in liabilities and the amount of inflow of economic benefits can bemeasured reliably.Article 32An item that satisfied the definition and recognition criteria of revenue shall be included in the income statement.Chapter 7 ExpenseArticle 33Expense is the gross outflow of economic benefits resulted from the course of ordinary activities that result in decrease in owner’s equity, other than those relating to appropriations of profits to owners.Article 34Expense are recognized only when it is probable there will be outflow of economic benefit from the enterprise which result in a reduction of its assets or an increase in liabilities and the amount of the outflow of economic benefits can be measured reliably.Article 35Directly attributable costs, such as product costs, labour costs, etc. incurred by an enterprise in the process of production of goods or rendering of services shall be recognized as cost of goods sold or services provided and are charged to profit or loss in the period in which the revenue generated from the related products or services are recognized.Where an expenditure incurred does not generate economic benefits, or where the economic benefits derived from an expenditure do not satisfy, or cease to satisfy the recognition criteria of an asset, the expenditure shall be expensed when incurred and included in profit or loss of the current period.Transactions or events occurred which to the assumption of a liability without recognition of an asset shall be expensed when incurred and included in profit or loss of the current period.Article 36An item that satisfies the definition and recognition criteria of expense shall be included in the income statement.Chapter 8 ProfitArticle 37Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit of the current period, etc. Article 38Gains and losses directly recognized in profit of the current period are those gains and losses that shall be recognized in profit and losses directly which result in change (increases or decreases ) to owner’s equity, other than those relating to contributions from , or appropriations of profit to , owners.Article 39The amount of profit is determined by the measurement of the amount of revenue and expenses, gains and losses directly recognized in profit or loss in the current period.Article 40An item of profit shall be included in the income statement.Chapter 9 Accounting MeasurementArticle 41In recording accounting elements that meet the recognition criteria in the accounting books and records and presenting them in the accounting statements and the notes (hereinafter together as “financial statements”), an enterprise shall measure the accounting elements in accordance with the prescribed accounting measurement bases.Accounting measurement bases mainly comprise:a)Historical cost: Assets are recorded at the amount of cash or cash equivalents paid or the fair value ofthe consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.b)Replacement cost: Assets are carried at the amount of cash or cash equivalents that have to be paid if asame or similar asset was acquired currently. Liabilities are carried at the amount of cash or cash equivalents would be currently required to settle the obligation.c)Net realizable value: Assets are carried at the amount of cash or cash equivalents that could be obtainedby selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling cost and related tax payments.d)Present value: Assets are carried at the present discounted value of the future net cash inflows that theitem is expected to generate from its continuing use and ultimate disposal. Liabilities are carried at present discount value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period.e)Fair value: Assets and liabilities are carried at the amount of which an asset could be exchanged, or aliability settled, between knowledgeable, willing parties in an arm’s length transaction.Article 43An enterprise shall generally adopt historical cost as the measurement basis for accounting elements. If the accounting elements are measured at replacement cost, net realizable value, present value or fair value, the enterprise shall ensure such amount can be obtained and reliably measured.Chapter 10 Financial ReportArticle 44A financial report is a document published by an enterprise to provide accounting information to reflect its financial position on a specific date and its operating result and cash flows for a particular accounting period, etc.A financial report includes accounting statement and notes and other information or data that shall be disclosed in financial reports. Accounting statements shall at least comprise a balance sheet, an income statement and a cash flow statement.A small enterprise need not include a cash flow statement when it prepares financial statement.Article 45A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.Article 46An income statement is an accounting statement that reflects the operating result of an enterprise for a certain accounting period.Article 47A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period.Article 48Notes to the accounting statement are further explanations of items presented in the accounting statement, and explanations of items not presented in the accounting statements, etc.Chapter 11 Supplementary ProvisionsThe Ministry of Finance is responsible for the interpretation of this Standard. Article 50This standard becomes effective as from 1 January 2019.。
(完整版)企业会计准则中英版
企业会计准则第2 号——长期股权投资Accounting Standards for Enterprises No.2 - Long-term Equity Investments第一章总则Chapter I General Provisions第一条为了规范长期股权投资的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。
Article 1 In order to regulate the recognition and measurement of long-term equity investments, and disclosure of relevant information, theseStandards are formulated in the light of the Accounting Standards for Enterprises – Basic Standards.第二条下列各项适用其他相关会计准则：Article 2 Other relevant accounting standards shall apply to such items as follows:（一）外币长期股权投资的折算，适用《企业会计准则第19 号——外币折算》。
(1) The Accounting Standards for Enterprises No. 19 - Foreign CurrencyTranslation shall apply to the translation of long term equity investments in foreign currencies;（二）本准则未予规范的长期股权投资，适用《企业会计准则第22 号——金融工具确认和计量》。
(2)The Accounting Standards for Enterprises No. 22 -Recognition andmeasurement of Financial Instruments shall apply to the long terminvestments which haven't been dealt with by the present standards.第二章初始计量Chapter II Initial Measurement第三条企业合并形成的长期股权投资，应当按照下列规定确定其初始投资成本：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 provisions:（一）同一控制下的企业合并，合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的，应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。
新会计准则-外文翻译
附录外文资料：On February 15, 2006, the Ministry of Finance issued 1 item of basic accounting standards and 38 specific guidelines, the new set of accounting standards system. Standards issued, the community gave wide attention, the securities industry, business circles, academic circles gave height the opinion, think this is the second in 1993 accounting reform after another is of great significance to the accounting reform, marking China's convergence with international financial reporting standards of enterprise accounting standards system formally established, to improve the China's socialist market economic system, improve the level of opening up and accelerate China's integration into the global economy has important significance.Also expressed their concerns and worries, mainly reflected in the following aspects: a fair value is difficult to "fair", and is very likely to become the profit manipulation tools; two is the enterprise may to adjust earnings manipulation debt restructuring, debt restructuring will once again become the darling of the securities market; three is the new standard published may induce "fair" phenomenon, which may lead to the end of 2006 enterprises will impairment assault back, at the same time accounts receivable impairment will still give listing Corporation profit adjustment leaves lots of space. These concerns whether it can become a reality? The new standards will become the corporate profits manipulation of the tool? Here we have to this a few worry about one to launch the analysis:A moderate, fair value applicationThe history of our country is a listing Corporation with the fair value of profit manipulation. Fair value appeared in 1998 in "debt recombines", "non monetary transactions" specific accounting standards, after the actual operation in many companies the abuse of fair value and profit manipulation in 2001 revised guidelines by the restriction of the use of. The new criterion system in financial tool, real estate investment, not the combination under common control, debt restructuring and non-monetary transactions etc. are carefully adopted the fair value accounting standards, thus becoming the one large window. Past episodes of "story" will repeat itself? To this one problem we analyzed from the following aspects:First of all, the fair value of the assets can be achieved by using fair value valuationis the international accounting standards, the United States and most market economic countries accounting standards in general practice. International already crossed the "want" present value and fair value debate stage, and mainly in "how to use" stage; International did not because of "Enron event" appear and delay the study and adopt present value and the fair value of the process. From the beginning of 1975, 30 years, FASB on the fair value measurement system research has not stopped, the fair value in the accounting standards in the United States are used more and more widely. As of 2004, at the end of 12, FASB has released a total of 153 financial accounting standards, fair value accounting standards and related 60 (forever, 2005).Fair value has a profound theoretical basis for the ten, it accords with the economic income concept, the comprehensive income concept, cash flow and market price of accounting assumption, accounting goal, modern relevance and reliability of quality characteristics of accounting elements, essential characteristics, future basic accounting, value and value concept, measurement values and net surplus theory and financial statements of the primitive logic (Xie Sifone, 2005).The use of fair value can effectively enhance the relevance of accounting information for investors, creditors, and other stakeholders to provide more help to the information for decision making. Take the investment real estate, book 20000000 yuan, if the city price rises to $200000000 accounting should reflect 200000000 yuan, such information is really true and useful. If still persist in the statements that the 20000000 yuan, accounting treatment is simple, but this information does not help the decision-making of investors, even misleading. Any reform will not give up eating for fear of choking, accounting reform is no exception. In line with international standards is the direction, is to represent the general trend, this point is in the affirmative.Secondly, suitable for the application of the fair value of the "soil" preliminary already form. Fair value is the product of the market economy. In 2003 the Central Committee made on perfecting the socialist market economic system a number of issues, symbolizes that our country market economy already from start-up to improve, the market economy status of China has been established. The securities market of our country after ten years of development and perfection, to strengthen corporate governance, improve operational transparency, clear violations, establishing listing Corporation integrated supervision system has made great progress. China Securities Regulatory Commission promoting the share-trading reform pilot, listing and financing program, has issued a number of regulations, strengthen the listingCorporation information disclosure and fraud and strength; the Ministry of finance to increase the quality of accounting information and the CPA audit quality inspection; listing Corporation governance level rises further, CPA, assets assessment division, independent directors such as rational economic choice for listing Corporation irregularities built several "firewall"; the majority of investors in the analysis of accounting information to judge, effective screening capacity is enhanced, the effectiveness of the securities market gradually improve. In addition, after joining the WTO, large amount of foreign capital into China, financial derivatives trading activity, produce a number, different features of derivative financial instruments, such as futures (Futures), option (Options), forward contract (Forwards Contract), swap (Swaps) etc.. As the derivative financial instruments no initial net investment is required, or very few requirements of net investment, the historical cost of its incapable of action, only the fair value to carry on the accurate recognition and measurement..FASl33 stated: fair value measurement of financial instruments is the best measurement attribute, the derivative financial instruments, fair value measurement attribute is the only. Potential of time shift, which contributes to the application of the fair value of the environment is preliminary already implementation. We must adopt the development strategy view ", not" once bitten, twice shy of ten years".In third, the fair value of the criteria in the new application is more cautious, does not lead to abuse. Compared with international financial reporting standards: China accounting standards system in determining the scope of the application of fair value, the more fully consider China's national conditions, the improvement was prudent. The use of fair value must satisfy certain conditions, in the basic guidelines in section forty-third clearly pointed out that the replacement cost, net realizable value of, present value, fair value, should be to ensure that the identified elements of accounting amounts can be obtained and the reliable measurement. In relation to specific standards, the use of fair value measurement, has clearly defined constraints. For example, in real estate investment criteria specified by the fair value measurement model, the following conditions shall be met simultaneously: one is the investment property real estate located in active trading market of real estate; two is the enterprise can from the real estate trading market on the same or similar real estate market prices and other information, thus the investment real estate to make a reasonable estimate of fair value.Visible in the investing real estate standards, ban contains more hypothetical valuation techniques used, only in a certain reliability on the basis that the use of fair value, and not all of the investment real estate can be applied the fair value. So as long as the strictly in accordance with the standards, fair value will really be fair.For instance in non monetary transactions for the use of fair value, the new standards in exchange of non-monetary assets, fair value and change the carrying value of the assets included in the current profits and losses of the difference between the two conditions, namely the exchange must be commercial in nature, and a change of assets or the fair value of the assets surrendered can be measured reliably. Commercial essence refers to, must be changed in the future cash flow of the assets at risk, time and amount of assets surrendered and were significantly different, or substitution of assets and the assets surrendered the present value of estimated future cash flows are different, and the difference between the assets and the change of the fair value of the assets is more significant than the. The new guidelines are also provided to determine whether is commercial in nature, an enterprise shall pay attention to whether or not the transacting parties are related party relationship. Related party relationship may lead to the occurrence of non monetary assets exchange is not commercial in nature. These preconditions, will effectively restricted to non monetary assets exchange way of earnings manipulation behavior. From these rules, we can see that, the application of fair value is strictly restricted conditions, the fair value is not allowed to abuse.The new standards require that the fair value to "reliable" and not "just, fair value estimate" is no longer the eraser ruler. The author thinks, fair value to be profit manipulation tools need to also have three elements: the listing Corporation management deliberate fraud, accounting audit staff lose occupation moral and securities market regulatory failure. In fact with the three elements, any system can effectively play a protective role, therefore, establishing and perfecting accounting standards supporting management system is urgent.Two, the debt restructuring reform from the bottomThe new debt restructuring guidelines stipulated in debt restructuring gains can be included in the current profits and losses. As a debtor's listing Corporation, the new debt restructuring guidelines means that, once the creditor concessions, listingCorporation acquired interests will be directly included in the current income, into a profit report. Debt restructuring is likely to increase profits, improve earnings per share. But this approach achieved with the international convergence of financial reporting standards, reflects the essence of transaction debt restructuring, debt restructuring gains is after all the creditors rather than owners concessions, the past will not pass the profit and loss statement directly included in the capital reserve, it is under the special background of a matter of expediency, now be included in the profit and loss, is not "white" the "black", but the reform from the bottom. The new guidelines on the definition of debt restructuring, made clear only in "the debtor's financial difficulties." the premise condition, can get debt concession confirmed as debt restructuring gains. This condition will be restricted to a certain extent, the new guidelines on abuse, prevent inappropriate acknowledgement of debt reorganization gains.Some people think that some affiliates can also through a remit a debt, a high performance to price manipulation, insider trading, is still small shareholders suffered losses. In fact, this fear is a bit much. This is because, first, for *ST and ST company, fantasy on debt restructuring benefit, reaching for the stars is futile. Because the 2004 amendment of the Shanghai and Shenzhen Stock Exchange rules, one is freed, after deducting non-recurring profits and losses, net profit is positive. Debt restructuring to listing Corporation profits, in actual accountant operation, will be included in operating income, which belongs to the non-recurring profit and loss, thus can in St, the stars are deducted from; second, has experienced more than 10 years of stock market investors' groundless talk, analysis and judgment ability and self protection consciousness had very big rise, debt restructuring guidelines requiring companies to disclose the fair value of the methods and basis for the ascertainment, investors can easily recognize the debt restructuring packaging profits, in order to make a rational choice .Investors blindly follow Zhuang, slaughter age has gone for ever.In three, the impairment of Chinese characteristicsNew guidelines for asset impairment provisions, asset impairment loss is confirmed, in the later period may not be back. It is based on the real situation of our country, last ditch of major change, it is with international accounting standards, with substantial differences in the. New guidelines for asset impairment will effectively curb the useimpairment as a "secret reserve" adjusting profit situation. Guidelines for the implementation, use impairment adjusting profit space will become more and more small, the provision of manual adjustment of profits will be more and more difficult. Some people write civil point out new guidelines for asset impairment induced by releasing will "go" phenomenon, cause some "hidden profits" of the industry and Related Companies, possible impairment in 2006 will be ready to strike back, "crow change Phoenix" may reproduce. We analyze, first of all, if the listing Corporation snatches in the new guidelines before the implementation of the 2006 year rushs impairment, we must first examine whether such actions are the reasonable basis, namely the original has provision for the impairment of an asset value now is really picks up, and if so, to adjust the asset value will make the accounting information more real, related; secondly, in 2006 large red back impairment must make appropriate evidence of the original provision for the impairment of appropriateness, otherwise the previous provision is the abuse of accounting estimation results, should be in accordance with the accounting error handling, a reversal of impairment cannot be used as the 2006 annual profit. Moreover, the financial sector has been aware of this problem, and takes positive and effective measures, prevent the assault to adjust profit listing Corporation. In addition, some time ago the market that new guidelines will make A shares listing Corporation in 2006 to increase net profit 20000000000 Yuan hearsay, the survey is author's subjective, concerned media specially clarification.Others receivables and other four impairment expressed worry, think accounts receivable (especially the "shareholders of account") will become the "eight project" of the main means of profit manipulation. In fact, in the new guidelines, receivables is as financial assets, and the depreciation detailed provisions, requires that there must be "objective evidence" of impairment to provision for impairment, such evidence includes the debtor serious financial difficulties, is likely to fail or other financial restructuring. Can be said that the criterion is more and more perfect, then the "this year that cannot take back full provision, next year 'efforts' and back", this "to practice deception" approach, which itself has violated rules, to pass the CPA audit and hid from investors eye, I'm afraid some difficulty.Through the above analysis, we can see some people on the new criterion a few concerns, many in reality does not exist, or is in the process of the reform of the price to be paid for, and far from their imagination so serious. But these concerns alsoremind standards departments in the formulation of standards to the full attention of guidelines for the technical and economic consequences, in the setting of the new guidelines in the process, give full consideration to guideline implementation may arise in the course of the various problems, and further make a specific interpretation and explanation, improving guidelines operation, improve accounting information quality.Also need to point out in particular, accounting standards is a production of accounting information of the specification, it is to solve the problem of "how to do". On the accounting standards of the malicious misuse of guidelines for the implementation of the "people", from the perspective of the listing Corporation is the ecological problems, to strengthen supervision, occupation moral construction, improve the ability of investors screening accounting information system engineering to solve, cannot be attributed to the guidelines themselves. And the new accounting and auditing standards system come on stage; it is to promote the improvement of listing Corporation governance ecology effective measure. Say from this meaning, we are not going to worry about me, but "criteria for the beat and breathe out".Note: ① according to the "Shanghai Stock Exchange Listing Rules (2004 Revision)" provisions, *ST indicated the presence of terminating the listing of special processing and ST risk for other special treatment.Main referencesMinistry of finance. In 2006 accounting standards for business enterprises. Economic Science PressYu Monishing. The 2005 fair value in the United States of America's application research. Financial theory, 9Xie Stiffen, wearing Zili.2005 present value and fair value accounting: financial reform is the important premise of twenty-first Century. Theory and practice of Finance and economics, 9中文资料：2006年2月15日，财政部发布了包括1项基本准则和38项具体准则在内的新的一整套企业会计准则体系。
会计经验：新会计准则中英对照
新会计准则中英对照1.企业会计准则-基本准则（AccountingStandardforBusinessEnterprises-BasicStandard）2.企业会计准则第1号-存货（AccountingStandardforBusinessEnterprisesNo.1-Inventories）3.企业会计准则第2号-长期股权投资（AccountingStandardforBusinessEnterprisesNo.2-Long-termequityinvestme nts）4.企业会计准则第3号-投资性房地产（AccountingStandardforBusinessEnterprisesNo.3-Investmentproperties）5.企业会计准则第4号-固定资产（AccountingStandardforBusinessEnterprisesNo.4-Fixedassets）6.企业会计准则第5号-生物资产（AccountingStandardforBusinessEnterprisesNo.5-Biologicalassets）7.企业会计准则第6号-无形资产（AccountingStandardforBusinessEnterprisesNo.6-Intangibleassets）8.企业会计准则第7号-非货币性资产：）（AccountingStandardforBusinessEnterprisesNo.7-Exchangeofnon-monetarya ssets）9.企业会计准则第8号-资产减值（AccountingStandardforBusinessEnterprisesNo.8-Impairmentofassets）10.企业会计准则第9号-职工薪酬（AccountingStandardforBusinessEnterprisesNo.9–Employeecompensat ion）11.企业会计准则第10号企业年金基金（AccountingStandardforBusinessEnterprisesNo.10-Enterpriseannuityfund）12.企业会计准则第11号股份支付（AccountingStandardforBusinessEnterprisesNo.11-Share-basedpayment）13.企业会计准则第12号债务重组（AccountingStandardforBusinessEnterprisesNo.12-Debtrestructurings）14.企业会计准则第13号或有事项（AccountingStandardforBusinessEnterprisesNo.13-Contingencies）15.企业会计准则第14号收入（AccountingStandardforBusinessEnterprisesNo.14-Revenue）16.企业会计准则第15号建造合同（AccountingStandardforBusinessEnterprisesNo.15-Constructioncontracts）17.企业会计准则第16号政府补助（AccountingStandardforBusinessEnterprisesNo.16-Governmentgrants）18.企业会计准则第17号借款费用（AccountingStandardforBusinessEnterprisesNo.17-Borrowingcosts）19.企业会计准则第18号所得税（AccountingStandardforBusinessEnterprisesNo.18-Incometaxes）小编寄语：会计学是一个细节致命的学科，以前总是觉得只要大概知道意思就可以了，但这样是很难达到学习要求的。
外文翻译--会计准则：它们的经济和社会后果
本科毕业论文（设计）外文翻译外文题目 Accounting Standards: Their Economic and SocialConsequences 外文出处Accounting Horizons Vol.4. Issue .3,2009 外文作者 BROWN VICTOR H原文：Accounting Standards: Their Economic and Social ConsequencesFASB think the accounting standards have the potential consequences--economic, social andpolitical. Among those involved and interested in the standard setting process--preparers, users,auditors, and others--there is widespread agreement about three points. The first is that standardsof financial accounting and reporting are needed, as is some mechanism for setting these standards.The FASB is the private sector group presently charged with that responsibility. The second is thatchanging accounting standards will have consequential effects of some sort. Indeed, the veryprocess of changing accounting standards stems from the belief that financial informationprepared in accordance with these standards can make a difference in the decisions reached bythose using the information. Third, most accept the notion that cost/benefit considerations shouldenter into setting accounting standards. Changes should be made only when expected benefitsexceed anticipated costs.Beyond these three points, however, there is little agreement to be found. Accountingproposals typically encounter a diversity of response both within and among constituentgroups--concerning both what the economic consequences of a proposal will be and how theseconsequences should be factored into the proposal finally adopted.COSTS AND BENEFITSAmong the consequences of changing accounting standards are economic benefits andeconomic costs. The FASB must constantly be aware of both. This is because one of the preceptsthat the FASB follows in conducting its activities is to promulgate standards only when theexpected benefits exceed perceived costs. Fully applying this precept implies, at least notionally,the ability to identify all benefits and costs and to put a dollar value on them. Additionally, dollarbenefits and costs would be identified in terms of what segments of society would be affected bythem. In this way, judgments on standards could be made in light of knowledge about both theaggregate societal cost or benefit of adopting the standards and about the manner in which thecosts and benefits would be shared--the wealth distributional effects. While notionally desirable,the ability to specify and quantify costs and benefits fully does not exist. In an operational sense,the Board cannot make cost/benefit determinations with any degree of precision. This is becauseboth costs and benefits are very difficult to identify and even more difficult to measure.The FASB has stated that the principal objective or purpose of external general purposefinancial reports is to provide information that is useful to present and prospective investors and creditors and other users in making rational investment, credit, and similar decisions. In this view, the benefits of a changed accounting standard result from the increased decision usefulness of the information produced. Decision usefulness is from the primary perspective of present and prospective investors and creditors. Consistent with this view, economic benefits and costs can be assessed from two principal perspectives., One is that of the preparer--the enterprise responsible for issuing the financial statements. The other is that of the users of the information contained in the financial reports present and prospective investors and creditors.ECONOMIC COSTSThe most apparent and most readily identifiable costs of a required accounting change are of an out-of-pocket variety. They initially impact the issuers of financial statements and include:1、Costs of collecting, processing and understanding information required by the new standard;2、Costs of audit; and costs of disseminating information to those who must receive it.3、Users also incur costs when standards are changed. These include: costs of analyzing, understanding, and interpreting new information; and costs of processing excessive information and of rejecting information that is redundant--the diagnosis of redundancy is not without cost.In addition, out-of-pocket costs are incurred by a number of parties in developing a changed standard. All of those participating in the standard setting process in researching, developing, debating and promulgating new standards and in commenting on proposed standards incur out-of-pocket costs.For this reason, when a new standard is proposed, particularly when it would increase recorded expenses and recorded liabilities, or would increase the volatility of reported earnings, vigorous opposition to the proposal is often expressed by affected enterprises fearing an adverse impact on capital cost and availability. Many such comments have been made in connection with the current FASB proposal to require accruing the cost of other postretirement benefits. Similar comments were heard when the FASB was considering a proposal to require earlier accounting recognition by utilities of the cost of disallowances by public utility regulators and another proposal to require deferred recognition of loan fee income by savings and loan associations.Another type of economic cost results from ways in which management may respond to a modified external reporting standard. A concern often arises when a standard designed to serve external uses is deemed by management to be inappropriate for measuring internal performance. This can mean that a required standard will have a result which is dysfunctional in terms of management's objectives. If an accounting practice designed for external reporting is adopted for internal purposes, the business may be run on a measurement system not designed to further management objectives or long term corporate profitability. If, on the other hand, separate measurement systems are used for internal and external reporting, the effect can be disorienting. Means must be designed to reconcile the two measures. At a minimum, this is costly.A similar economic cost may arise if there are cases where accounting standards cause management to behave in uneconomic ways simply to achieve more stability or short run improvement in reported results, or the appearance of greater financial strength. Examples frequently mentioned are uneconomic hedges in foreign exchange markets solely to reduce the volatility of reported earnings, off-balance sheet financing transactions where a more expensive financing alternative is chosen because it does not have to be reported as a liability, and decisions regarding the level of research costs to be incurred which are based on the desire to report aparticular earnings figure rather than on the long run economic benefit to a firm.Another potential economic cost to financial statement preparers arises from adverse competitive effects resulting from required additional disclosures. This has been most frequently cited in relation to business segment disclosures, but it has broader implications as well. ECONOMIC BENEFITSSince external financial reports are principally intended for use by present and prospective investors and creditors, the primary benefits of changing accounting standards stem from the enhanced utility of the resulting information to serve these users. While benefits may be qualitatively described in this fashion, identifying and measuring these benefits is a daunting task. Economic benefits resulting from accounting changes are very rarely, if ever, of a measurable, out-of-pocket variety. Accounting standards are essential to the efficient functioning of the economy because decisions about allocating capital--the capital markets-- depend heavily on credible, concise, understandable and widely disclosed financial information. But the benefits resulting from improved standards are difficult to trace. They are of a behavioral, rather than an out-ofpocket, type. Their incidence is diffuse and they accrue broadly to users and preparers of external financial reports. They include:1、Improved credibility of financial reports in general resulting in public confidence in financial markets and more efficient allocation of capital resources;2、Increased credibility of the individual entity's external financial statements, with resulting improved accessibility to capital markets, possibly at lower capital costs;3、The increased utility the user gains from improved accounting information, including the ability to make better selections from among various investment options; and a spur to management efficiency as a result of accountability to shareholders, lenders and others who can make more informed evaluations.So it is that economic benefits are characterized as serving purposes such as fairness, comparability, the public interest, and other purposes difficult to identify in particular and even more difficult to try to quantify. While diffuse and hard to identify and quantify, these qualities occupy an important place among the characteristics of a competitive economy with free capital markets.ECONOMIC CONSEQUENCESAt least three factors give rise to these additional concerns about economic and social consequences. First, some consequences represent the aggregate derivative economic or societal impact of actions directly taken by preparers in response to changed accounting standards. Thus, for example, it has been argued that a required change from a cash to an accrual basis in accounting for postretirement health care costs will cause enterprises to curtail their retiree health care plans so as to avoid higher recorded expenses and liabilities. Aggregate employer actions in this direction, it is argued, would have adverse economic and societal consequences. Many employees would find themselves without adequate health care coverage, perhaps forcing governmental action to compensate in some fashion. As another example, in 1976 and 1977, when the FASB was considering new accounting standards for oil and gas producing activities, a number of companies opined that they would cut back their exploration programs--in some cases by up to 50 percent--if the companies were forced to change from the full cost to the successful efforts method of accounting. This, it was argued, would be an unacceptable national economic and social result, coming as it would at a time of increasing U.S. dependence on imported energysources. One might question the wisdom of curtailing exploration expenditures because underlying cash flows and economics would be unaffected by the accounting method employed. Nevertheless, it was argued strenuously that some firms attached such importance to the pattern and level of reported earnings that the firms would program their activities to avoid adverse effects on reported earnings.Assessing these derivative kinds of consequences is very difficult, calling for initially predicting the nature and extent of enterprise behavioral changes in response to changed methods of reporting financial results. Subsequent judgments would then be required of the macroeconomic impact of this modified enterprise behavior.A second factor giving rise to economic consequence concerns is that the information contained in financial statements is used by a wide variety of parties in addition to present and prospective investors and creditors and for a wide variety of purposes beyond just making investment and lending decisions. Data in external financial statements are widely used to define contracting relationships between the enterprise and other parties. For example, many profit sharing and other compensation arrangements are based on profits as determined for financial reporting purposes. Debt covenants, working capital maintenance agreements, and similar arrangements with capital suppliers often make reference to information as prepared for financial statement purposes. Changing accounting standards can change these contractual relationships in unanticipated ways, either frustrating the initial intent of the contracting parties or necessitating subsequent changes in contract terms.Financial statement data are often used by regulatory bodies in the discharge of regulatory objectives. In such instances, changing accounting standards will have an economic consequence--it will change regulatory relationships. Concerns are frequently heard that a proposed accounting change will have an effect that is perceived as unfavorable by either the regulator or the regulated enterprise. Thus, for example, financial institution capital requirements may be based on GAAP accounting information. A required accounting change, causing a reduction is reported capital, may place certain enterprises in violation of regulatory capital requirements.Cost reimbursements from governmental bodies may be based on data as compiled for financial reporting purposes. And in some instances, taxes may be assessed on income as measured for external financial reporting purposes. In such cases, financial reporting changes can have direct cash flow consequences.Financial statements are used by many parties, including customers, employees, and the public at large, to form opinions about enterprise financial health and performance Thus, customers may use financial statement data to assess the financial stability of their sources of supply. In formulating wage demands, organized employees may use financial statements to assess employer ability to pay. And the general public may form opinions about companies and industries based on information in published financial reports. For example, public opinion favoring increased price regulation or increased taxation can arise when increasing health care costs are juxtaposed against seemingly high pharmaceutical company earnings, or when, as happened in the decade of the 1970s, dramatic increases in oil industry profits were reported in a period of energy shortage.From: BROWN VICTOR H,《Accounting Horizons》2009.译文：会计准则：它们的经济和社会后果美国会计准则委员会认为会计准则具有潜在的经济、社会和政治后果。
新会计准则英文版
新会计准则英文版新企业会计准则中英对照（仅供B组小伙伴参考）1.存货 Inventory2.长期股权投资 Long-term Equity Investment3.投资性房地产 Investment Real Estate4.固定资产 Fixed Assets5.生物资产 Biological Assets6.无形资产 Intangible Assets7.非货币性资产交换 Exchange of Non-monetary Assets8.资产减值 Assets Impairment9.职工薪酬 Wages and Salaries of Employees10.企业年金基金 Enterprise Annuity Fund11.股份支付 Share-based Payments12.债务重组 Debt Restructuring13.或有事项 Contingencies14.收入 Revenues15.建造合同 Construction Contracts16.政府补助 Government Grants17.借款费用 Borrowing Costs18.所得税 Income T ax19.外币折算 Foreign Currency Translation20.企业合并 Business Combination21.租赁 Leases22.金融工具确认和计量Recognition and Measurement of Financial Instrument23.金融资产转移 Transfer of Financial Assets24.套期保值 Hedging25.原保险合同 Direct Insurance Contracts26.再保险合同 Reinsurance Contracts27.石油天然气开采 Exploitation of Petroleum and Natural Gas28.会计政策、会计估计变更和差错更正 Changes in Accounting Policies andEstimates and Corrections of Errors29.资产负债表日后事项 Events after the Balance Sheet Date30.财务报表列报 Financial Statement Presentation31.现金流量表 Cash Flow Statement32.中期财务报告 Interim Financial Reporting33.合并财务报表 Consolidate Financial Statement34.每股收益 Earning Per Share/EPS35.分部报告 Segment Reporting36.关联方披露 Disclosure of Related Parties37.金融工具列报 Presentation of Financial Instruments38.首次执行企业会计准则Initial Adoption of Accounting Standard for Enterprises。
外文翻译--国际会计准则第36号-资产减值
外文翻译--国际会计准则第36号-资产减值本科毕业论文（设计）外文翻译外文题目 International Accounting Standard 36外文出处 International Accounting Standard原文：International Accounting Standard 36 Impairment of AssetsObjective1. The objective of this Standard is to prescribe the procedures that an entity applies to ensure that its assets are carried at no more than their recoverable amount. An asset is carried at more than its recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset. If this is the case, the asset is described as impaired and the Standard requires the entity to recognise an impairment loss. The Standard also specifies when an entity should reverse an impairment loss and prescribes disclosures.Scope2. This Standard shall be applied in accounting for the impairment of all assets, other than:a inventories see IAS 2 Inventories ;b assets arising from construction contracts see IAS 11 Construction Contracts ;c deferred tax assets see IAS 12 Income Taxes ;d assets arising from employee benefits see IAS 19 Employee Benefits ;e financial assets that are within the scope of IAS 32 Financial Instruments.f investment property that is measured at fair value see IAS 40 Investment Property ;g biological assets related to agricultural activity that are measured at fair value less costs to sell see IAS 41 Agriculture ;h deferred acquisition costs, and intangible assets, arising from an insurer’s contractual r ights under insurance contracts within the scope of IFRS 4 Insurance Contracts; andi non-current assets or disposal groups classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.3. This Standard does not apply to inventories, assets arising from construction contracts, deferred tax assets, assets arising from employee benefits, or assets classified as held for sale or included in a disposal group that is classified as held for sale, because existing IFRSs applicable to these assets contain requirements for recognising andmeasuring these assets.4. This Standard applies to financial assets classified as:a subsidiaries, as defined in IAS 27 Consolidated and Separate Financial Statements;b associates, as defined in IAS 28 Investments in Associates; andc joint ventures, as defined in IAS 31 Interests in Joint Ventures.For impairment of other financial assets, refer to IAS 39.5. This Standard does not apply to financial assets within the scope of IFRS 9, investment property measured at fair value in accordance with IAS 40, or biological assets related to agricultural activity measured at fair value less costs to sell in accordance with IAS 41. However, this Standard applies to assets that are carried at revalued amount ie fair value in accordance with other IFRSs, such as the revaluation model in IAS 16 Property, Plant and Equipment. Identifying whether a revalued asset may be impaired depends on the basis used to determine fair value:a if the asset’s fair value is its market value, the only difference between the asset’s fair value and its fair value less costs to sell is the direct incremental costs to dispose of the asset:i if the disposal costs are negligible, the recoverable amount of the revalued asset is necessarily close to, or greater than, its revalued amount ie fair value . In this case, after the revaluation requirements have been applied, it is unlikely that the revalued asset is impaired andrecoverable amount need not be estimated.ii if the disposal costs are not negligible, the fair value less costs to sell of the revalued asset is necessarily less than its fair value. Therefore, the revalued asset will be impaired if its value in use is less than its revalued amount ie fair value . In this case, after the revaluation requirements have been applied, an entity applies this Standard to determine whether the asset may be impaired.b if the asset s fair value is determined on a basis other than its market value,its revalued amount ie fair value may be greater or lower than its recoverable amount. Hence, after the revaluation requirements have been applied, an entity applies this Standard to determine whether the asset may be impaired.Definitions6. The following terms are used in this Standard with the meanings specified:Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation amortisation and accumulated impairment losses thereon.A cash-generating unit is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.Corporate assets are assets other than goodwill that contribute tothe future cash flows of both the cash-generating unit under review and other cash-generating units.Costs of disposal are incremental costs directly attributable to the disposal of an asset or cash-generating unit, excluding finance costs and income tax expense.Depreciable amount is the cost of an asset, or other amount substituted for cost in the financial statements, less its residual value.Depreciation Amortisation is the systematic allocation of the depreciable amount of an asset over its useful life.Fair value less costs to sell is the amount obtainable from the sale of an asset or cash-generating unit in an arm’s length transaction between knowledgeable, willing parties, less the costs of disposal.An impairment loss is the amount by which the carrying amount of an asset or a cash-generating unit exceeds its recoverable amount.The recoverable amount of an asset or a cash-generating unit is the higher of its fair value less costs to sell and its value in use.Useful life is either:a the period of time over which an asset is expected to be used by the entity; orb the number of production or similar units expected to be obtained from the asset by the entity.Value in use is the present value of the future cash flows expectedto be derived from an asset or cash-generating unit.Identifying an asset that may be impaired7. Paragraphs 8 17 specify when recoverable amount shall be determined. These requirements use the term ‘an asset’ but apply equally to an individual asset or a cash-generating unit. The remainder of this Standard is structured as follows:a paragraphs 18 57 set out the requirements for measuring recoverable amount. These requirements also use the term ‘an asset’ but apply equally to an individual asset and a cash-generating unit.b paragraphs 58 108 set out the requirements for recognising and measuring impairment losses. Recognition and measurement of impairment losses for individual assets other than goodwill are dealt with in paragraphs 58 64.Paragraphs 65 108 deal with the recognition and measurement of impairment losses for cash-generating units and goodwill.In the case of an intangible asset, the term ‘amortisation’ is generally used instead of ‘depreciation’. The two terms have the same meaning.c paragraphs 109 116 set out the requirements for reversing an impairment loss recognised in prior periods for an asset or a cash-generating unit. Again, these requirements use the term ‘an asset’ but apply equally to an individual asset or a cash-generating unit.Additional requirements for an individual asset are set out in paragraphs 117 121, for a cash-generating unit in paragraphs 122 and 123, and for goodwill in paragraphs 124 and 125.d paragraphs 126 133 specify the information to be disclosed about impairment losses and reversals of impairment losses for assets and cash-generating units. Paragraphs 134 137 specify additional disclosure requirements for cash-generating units to which goodwill or intangible assets with indefinite useful lives have been allocated for impairment testing purposes.8. An entity shall assess at the end of each reporting period whether there is any indication that an asset may be impaired. If any such indication exists, the entity shall estimate the recoverable amount of the asset.9. In assessing whether there is any indication that an asset may be impaired, an entity shall consider, as a minimum, the following indications:External sources of informationa during the period, an asset’s market value has declined significantly more than would be expected as a result of the passage of time or normal use;b significant changes with an adverse effect on the entity have taken place during the period, or will take place in the near future, inthe technological, market, economic or legal environment in which the entity operates or in the market to which an asset is dedicated;c market interest rates or other market rates of return on investments have increased during the period, and those increases are likely to affect the discount rate used in calculating an asset’s value in use and decrease the asset’s recoverable amount materially;d the carrying amount of the net assets of the entity is more than its market capitalisation.Internal sources of informatione evidence is available of obsolescence or physical damage of an asset.f significant changes with an adverse effect on the entity have taken place during the period, or are expected to take place in the near future, in the extent to which, or manner in which, an asset is used or is expected to be used. These changes include the asset becoming idle, plans to discontinue or restructure the operation to which an asset belongs, plans to dispose of an asset before the previously expected date, and reassessing the useful life of an asset as finite rather than indefinite.g evidence is available from internal reporting that indicates that the economic performance of an asset is, or will be, worse than expected.10. The list in paragraph 9 is not exhaustive. An entity may identifyother indications that an asset may be impaired and these would also require the entity to determine the asset’s recoverable amount.13 Evidence from internal reporting that indicates that an asset may be impaired includes the existence of:a cash flows for acquiring the asset, or subsequent cash needs for operating or maintaining it, that are significantly higher than those originally budgeted;b actual net cash flows or operating profit or loss flowing from the asset that are significantly worse than those budgeted;c a significant decline in budgeted net cash flows or operating profit, or a significant increase in budgeted loss, flowing from the asset;d operating losses or net cash outflows for the asset, when current period amounts are aggregated with budgeted amounts for the future.12. The concept of materiality applies in identifying whether the recoverable amount of an asset needs to be estimated. For example, if previous calculations show that an asset’ s recoverable amount is significantly greater than its carrying amount, the entity need not re-estimate the asset’ s recoverable amount if no events have occurred that would eliminate that difference. Similarly, previous analysis may show that an asset’s recoverable amount is not sensitive to one or more of the indications listed in paragraph 9.13 As an illustration of paragraph 12, if market interest rates or other market rates of return on investments have increased during the period, an entity is not required to make a formal estimate of an asset’ s recoverable amount in the following cases:a if the discount rate used in calculating the asset’ s value in use is unlikely to be affected by the increase in these market rates. For example, increases in short-term interest rates may not have a material effect on the discount rate used for an asset that has a long remaining useful life; orb if the discount rate used in calculating the asset’ s value in use is likely to be affected by the increase in these market rates but previous sensitivity analysis of recoverable amount shows that:i it is unlikely that there will be a material decrease in recoverable amount because future cash flows are also likely to increase eg in some cases, an entity may be able to demonstrate that it adjusts its revenues to compensate for any increase in market rates ; or ii the decrease in recoverable amount is unlikely to result in a material impairment loss.14. If there is an indication that an asset may be impaired, this may indicate that the remaining useful life, the depreciation amortisation method or the residual value for the asset needs to be reviewed and adjusted in accordance with the Standard applicable to the asset, evenif no impairment loss is recognised for the asset.From：IAS36，Impairment of Assets[S].译文：《国际会计准则第36号-资产减值》目的本准则的目的是，规定企业用以确保其资产以不超过可收回价值的金额进行计量的程序。
中英对照新企业会计准则及新会计科目表
新会计准则目录中英文对照2008-10-07 来源：中国英语网点击数： 343 责任编辑：国家教育在线1.企业会计准则————————-基本准则（Accounting Standard for Business Enterprises - Basic Standard）2.企业会计准则第1 号————————-存货（Accounting Standard for Business Enterprises No.1 - Inventories）3.企业会计准则第2 号————————-长期股权投资（Accounting Standard for Business Enterprises No.2 - Long-term equity investments）4.企业会计准则第3 号————————-投资性房地产（Accounting Standard for Business Enterprises No.3 - Investment properties）5.企业会计准则第4 号————————-固定资产（Accounting Standard for Business Enterprises No.4 - Fixed assets）6.企业会计准则第5 号————————-生物资产（Accounting Standard for Business Enterprises No.5 - Biological assets）7.企业会计准则第6 号————————-无形资产（Accounting Standard for Business Enterprises No.6 - Intangible assets）8.企业会计准则第7 号————————-非货币性资产：）（Accounting Standard for Business Enterprises No.7 - Exchange of non-monetary assets）9.企业会计准则第8 号————————-资产减值（Accounting Standard for Business Enterprises No.8 - Impairment of assets）10.企业会计准则第9 号————————-职工薪酬（Accounting Standard for Business Enterprises No.9 – Employee compensation ）11.企业会计准则第10 号————————企业年金基金（Accounting Standard for Business Enterprises No.10 - Enterprise annuity fund）12.企业会计准则第11 号————————股份支付（Accounting Standard for Business Enterprises No.11 - Share-based payment）13.企业会计准则第12 号————————债务重组（Accounting Standard for Business Enterprises No.12 - Debt restructurings）14.企业会计准则第13 号————————或有事项（Accounting Standard for Business Enterprises No.13 - Contingencies）15.企业会计准则第14 号————————收入（Accounting Standard for Business Enterprises No.14 - Revenue）16.企业会计准则第15 号————————建造合同（Accounting Standard for Business Enterprises No.15 - Construction contracts）17.企业会计准则第16 号————————政府补助（Accounting Standard for Business Enterprises No.16 - Government grants）18.企业会计准则第17 号————————借款费用（Accounting Standard for Business Enterprises No.17 - Borrowing costs）19.企业会计准则第18 号————————所得税（Accounting Standard for Business Enterprises No.18 - Income taxes）20.企业会计准则第19 号————————外币折算（Accounting Standard for Business Enterprises No.19 - Foreign currency translation）21.企业会计准则第20 号————————企业合并（Accounting Standard for Business Enterprises No.20 - Business Combinations）22.企业会计准则第21 号————————租赁（Accounting Standard for Business Enterprises No.21 - Leases）23.企业会计准则第22 号————————金融工具确认和计量（Accounting Standard for Business Enterprises No.22 - Recognition and measurement of financial instruments）24.企业会计准则第23 号————————金融资产转移（Accounting Standard for Business Enterprises No.23 - Transfer of financial assets）25.企业会计准则第24 号————————套期保值（Accounting Standard for Business Enterprises No.24 - Hedging）26.企业会计准则第25 号————————原保险合同（Accounting Standard for Business Enterprises No.25 - Direct insurance contracts）27.企业会计准则第26 号————————再保险合同（Accounting Standard for Business Enterprises No.26 - Re-insurance contracts）28.企业会计准则第27 号————————石油天然气开采（Accounting Standard for Business Enterprises No.27 - Extraction of petroleum and natural gas）29.企业会计准则第28 号————————会计政策、会计估计变更和差错更正（Accounting Standard for Business Enterprises No.28 - Changes in accounting policie and estimates, and correction of errors）30.企业会计准则第29 号————————资产负债表日后事项（Accounting Standard for Business Enterprises No.29 - Events occurring after the balance sheet date）31.企业会计准则第30 号————————财务报表列报（Accounting Standard for Business Enterprises No.30 - Presentation of financial statements）32.企业会计准则第31 号————————现金流量表（Accounting Standard for Business Enterprises No.31 - Cash flow statements）33.企业会计准则第32 号————————中期财务报告（Accounting Standard for Business Enterprises No.32 - Interim financial reporting）34.企业会计准则第33 号————————合并财务报表（Accounting Standard for Business Enterprises No.33 - Consolidated financial statements）35.企业会计准则第34 号————————每股收益（Accounting Standard for Business Enterprises No.34 - Earnings per share）36.企业会计准则第35 号————————分部报告（Accounting Standard for Business Enterprises No.35 - Segment reporting）37.企业会计准则第36 号————————关联方披露（Accounting Standard for Business Enterprises No.36 - Related party disclosure）38.企业会计准则第37 号————————金融工具列报（Accounting Standard for Business Enterprises No.37 - Presentation of financial instruments）39.企业会计准则第38 号————————首次执行企业会计准则（Accounting Standard for Business Enterprises No.38 - First time adoption of Accounting Standards for Business Enterprises）中英对照企业会计准则基本准则2008-07-15 12:06:42企业会计准则——基本准则Accounting Standard for Business Enterprises: Basic Standard第一章总则Chapter 1 General Provisions第一条为了规范企业会计确认、计量和报告行为，保证会计信息质量，根据《中华人民共和国会计法》和其他有关法律、行政法规，制定本准则。
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西京学院本科毕业设计（论文）外文资料翻译教学单位：经济系专业：会计学（本）学号：**********姓名：外文出处：《国际企业会计准则》附件：1.译文；2.原文；3.评分表2011年11月1.译文译文（一）世界贸易的飞速发展和国际资本的快速流动将世界经济带入了全球化时代。
在这个时代, 任何一个国家要脱离世界贸易市场和资本市场谋求自身发展是非常困难的。
会计作为国际通用的商业语言, 在经济全球化过程中扮演着越来越重要的角色, 市场参与者也对其提出越来越高的要求。
随着市场经济体制的逐步建立和完善，有些国家加入世贸组织后国际化进程的加快，市场开放程度的进一步增强，市场经济发育过程中不可避免的各种财务问题的出现，迫切需要完善的会计准则加以规范。
然而，在会计准则制定过程中，有必要认真思考理清会计准则的概念，使制定的会计准则规范准确、方便操作、经济实用。
由于各国家的历史、环境、经济发展等方面的不同,导致目前世界所使用的会计准则在很多方面都存在着差异,这使得各国家之间的会计信息缺乏可比性,本国信息为外国家信息使用者所理解的成本较高,在很大程度上阻碍了世界国家间资本的自由流动。
近年来,许多国家的会计管理部门和国家性的会计、经济组织都致力于会计准则的思考和研究,力求制定出一套适于各个不同国家和经济环境下的规范一致的会计准则,以增强会计信息的可比性,减少国家各之间经济交往中信息转换的成本。
译文（二）会计准则就是会计管理活动所依据的原则, 会计准则总是以一定的社会经济背景为其存在基础, 也总是反映不同社会经济制度、法律制度以及人们习惯的某些特征, 因而不同国家的会计准则各有不同特点。
但是会计准则毕竟是经济发展对会计规范提出的客观要求。
它与社会经济发展水平和会计管理的基本要求是相适应的,因而,每个国家的会计准则必然具有某些共性:1. 规范性每个企业有着变化多端的经济业务,而不同行业的企业又有各自的特殊性。
而有了会计准则,会计人员在进行会计核算时就有了一个共同遵循的标准,各行各业的会计工作可在同一标准的基础上进行,从而使会计行为达到规范化,使得会计人员提供的会计信息具有广泛的一致性和可比性,大大提高了会计信息的质量。
2. 权威性会计准则的制定、发布和实施要通过一定的权威机构。
这些权威机构可以是国家的立法或行政部门,也可以由其授权的会计职业团体。
会计准则之所以能够作为会计核算工作必须遵守的规范和处理会计业务的准绳, 关键因素之一就是它的权威性。
3. 发展性会计准则是在一定的社会经济环境下,人们对会计实践进行理论上的概括而形成的。
会计准则具有相对稳定性,但随着社会经济环境的发展变化,会计准则也要随之变化,进行相应的修改、充实和淘汰。
4. 理论与时间相结合性会计准则是指导会计实践的理论依据,同时会计准则又是会计理论与会计实践相结合的产物,会计准则的内容,有的来自于理论演绎,有的来自于实践归纳,还有一部分来自于国家有关会计工作的方针政策,但这些都要经过时间的检验。
没有会计理论的指导,准则就没有科学性;没有实践的检验,准则就没有针对性。
译文（三）长期以来,根据经济发展的要求制定了一系列分部门和分行业的会计制度, 没有独立制定会计准则。
随着经济体制改革的不断深入和各国家政策的贯彻实施,这些会计制度已完全不能适应经济管理的需要,这就要求对现行会计制度进行重大改革,尽快制定会计准则,具体来说:1. 深化企业改革,转换企业经济机制,要求发布会计准则随着企业改革的深化,企业日益成为独立的商品生产经营者,客观上要求企业能够根据本身生产经营特点和资金管理要求,自主灵活地运用和调度资金,同时在两权分离的前提下确认企业与所有者之间的产权关系,这就要求企业会计报表能够全面正确地反映企业作为独立的商品生产者的地位,为企业合理利用资金, 提高资金的使用效益和处理企业与各方面的经济关系服务,而现行会计制度不能满足转变企业经营机制的要求。
2. 培育和发展市场,实现会计信息的国际化化,要求发布会计准则会计信息是经济活动的基础和媒介,而有什么样的经济机制就要求有什么样的信息形式和内容,与经济体制相适应的会计信息缺乏可比性。
发展市场经济, 就要实现经济活动的社会化和社会资金的流动性。
经济的国际化,必然要求会计信息的社会化,这就要求发布会计准则。
统一世界各国各类企业的会计信息,为培育和发展市场服务,制定会计准则,统一规范不同所有制,不同部门和不同行业的会计制度,有利于消除各种会计制度之间存在的利益分配方面的差异,使企业在市场竞争中处于公平的基础上,在同一起跑线上进行竞争。
3. 改善和加强国民经济调控,要求发布会计准则我国经济体制改革的目标就是要建立适应市场经济发展需要的经济体制和经济运行机制。
在新经济体制中,国家将主要使用间接手段进行调控,而制定和实施会计准则,会使各行各业的会计信息建立在相互可比的基础上,便于进行会计信息的分析利用,据此对世界各国经济运行情况做出准确的判断和决策。
译文（四）会计准则自研究制定至今,无论在理论方面,还是实务方面,无论在会计准则本身的自我完善方面,还是在会计准则产生的作用方面,都取得了巨大成就:1. 初步形成了具有世界性的会计法规体系2. 缩短了我国与发达国家之间的差距3. 明确了产权关系,保护了所有者权益4. 推动了会计理论和会计实务的研究5. 促进了世界各国经济的改革发展与对外开放译文（五）企业会计准则由基本会计准则和具体会计准则组成。
具体会计准则陆续颁布和实施，对各国会计准则体系具有一定程度的影响，而且对于企业有关会计信息的披露也起着不可估量的作用。
但是，鉴于各国目前的现状在具体准则的实施过程中，仍存在一些问题。
企业会计法规由基本会计准则、具体会计准则、行业会计制度、企业财务通则和行业财务制度组成。
这五个方面分别以不同的内容对会计核算和报告行为进行规范，各自扮演着不同的角色。
具体会计准则是以基本会计准则为指导而制定的，它是基本会计准则的具体化，具有可操作性，同时，它还为制定企业内部会计制度提供了依据和指导。
行业会计制度是与基本会计准则配套按行业制定的企业会计制度，主要规定了相应行业及业务的会计核算和会计报告的内容与方法。
由此可以看出，各国目前企业会计准则组成内容的一个重要特点就是会计准则和会计制度并存。
但是，从实际执行的情况看，在具体会计准则和行业会计制度两种不同形式中，起主导作用的是行业会计制度，具体会计准则并没有占据应有的地位。
这是由过去基本会计准则与行业会计制度的特殊关系造成的。
《企业会计准则》即基本会计准则发布后，规范企业会计核算的仍是行业会计制度。
至于操作性较强的具体会计准则发布实施后是否会改变这种状况，本人认为也不尽然。
新颁布实施的具体会计准则只适用于上市公司，非上市公司仍沿用行业会计制度。
上市公司虽然以惊人的速度增长，但相对于整个世界经济而言，其所占比重远不及具有成熟市场的国家，非上市公司在相当长的时间内还是各国经济的重要支柱。
因此，在只占各国国民经济少量比重的上市公司中运用会计准则，就显得过于超前，其力度和影响自然会受到影响，再加上会计人员对行业会计制度的长期依赖性，更使具体会计准则的实施打了折扣。
而非上市公司的会计人员所遵守的会计规范则是行业会计制度，并且这种行业会计制度已经被广大会计工作者所接受和认同，因此，非上市公司的会计准则自然难以占据其应有的地位。
要想从根本上解决目前具体会计准则的被动局面，其可行的方法应当是逐步实现会计准则与会计制度并轨。
个人认为，其基本思路应该是，根据企业具体会计准则，对现有的企业会计制度进行适当修订，订出一套示范性的会计准则操作指南，以替代现有的企业会计制度和财务制度，经试行后再逐步取消示范性指南，由各国各会计主体根据会计准则，制定适宜本国的内部会计制度。
译文（六）具体会计准则目前出了几个，但已经显示出其优势，在某些方面弥补了以往会计制度存在的缺陷或不足。
具体表现在以下几个方面。
1、缩短了国际惯例的差距。
各国经济参与国际分工和国际竞争日益剧增的趋势，要求会计信息成为国际商业语言，会计处理的程序和方法尽可能多地采用国际会计惯例。
而具体会计准则的出台与实施，缩小了国家之间的距离。
2、更具可操作性。
虽然具体会计准则只出台了一小部分，但均是对涉及具体经济业务的会计核算和会计报告的有关事宜做出了详细规定，主要包括确认方法、计量方法和报告方法三个方面，使其更具可操作性。
3、避免了收入虚增的情况发生。
行业会计制度规定，企业应采用权责发生制原则，在发出商品、提供劳务，同时收讫价款或者取得索取价款的凭据时，确认营业收入的实现。
按此规定，对于一些特殊业务，如回购业务，应确认收入的实现，这会造成营业收入虚增，利润不真实。
收入会计准则着眼于商品所有权上的主要风险和报酬已经转移、对售出的商品不再实施控制、与交易相关的经济利益能够流入企业、相关的收入和成本能够可靠地予以计量等，以此来判断收入是否可以确认。
按此会计准则的要求，对于回购业务，由于它并没有相关的经济利益流入企业，因此不能确认收入实现，就可以避免虚增收入的情况发生，相应地就解决了利润不真实的问题。
译文（七）既然具体会计准则本身具有不可代替的优点，那么，在其实施过程中，能否真正发挥其应有的作用呢？答案是否定的。
主要表现在两个方面：1、会计人员在短期内难以达到具体会计准则的要求，直接影响到具体会计准则的实施。
具体会计准则有一个较明显的特点，即某些经济业务需要会计人员作出职业判断后，再进行会计核算。
如收入会计准则中的收入概念，道出了收入的重要本质，即“经济利益的总流入”，因此会计人员在运用收入准则进行收入核算时，尤其要注意分析形成收入交易的实质是什么，而不能像行业制度一样凭交易的形式来作出判断，这就需要会计人员进行职业判断再如，资产负债表日后事项会计准则的核心之一是对资产负债表编制日后的重大事项进行处理。
而对“重大性”并未在数量上进行规定，实际上也很难制订这种量化指标，这也需要会计人员进行职业判断，既不能只披露有利事项而回避不利事项，也不能任何事项都全部予以披露。
2、对具体会计准则的理解程度，也是具体会计准则能否发挥作用的一个重要方面。
具体会计准则的颁布与实施，其中最重要的目的之一就是为了保证会计披露的真实性和全面性，以维护会计信息使用者的合法权益。
但是会计人员是否能够深刻领会准则的基本含义，吃透准则，将会直接影响到会计确认、计量和报告问题，进而影响到会计披露的真实性和全面性。
如收入会计准则对收入确认原则的改变，使得会计人员在确认时要进行分析。
对于分期收款销售、代销、交款提货销售、预收货款销售、托收承付结算等方式销售，按准则和行业制度来确认形成的收入，结果是一样的，但对于特殊情况，则不一样。
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