(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, these

Standards 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 Currency

Translation 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 and

measurement of Financial Instruments shall apply to the long term

investments 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。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。

(1)For the merger of enterprises under the same control, if the consideration

of the merging enterprise is that it makes payment in cash, transfers non-cash assets or bear its debts, it shall, on the date of merger, regard the share of the book value of the owner's equity of the merged enterprise as the initial cost of the long-term equity investment. The difference between the initial cost of the long-term equity investment and the

payment in cash, non-cash assets transferred as well as the book value of the debts borne by the merging party shall offset against the capital reserve. If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted.

合并方以发行权益性证券作为合并对价的，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。按照发行股份的面值总额作为股本，长期股权投资初始投资成本与所发行股份面值总额之间的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。

If the consideration of the merging enterprise is that it issues equity securities, it shall, on the date of merger, regard the share of the book value of the owner's equity of the merged enterprise as the initial cost of the long-term equity investment. The total face value of the stocks issued shall be regarded as the capital stock, while the difference

between the initial cost of the long-term equity investment and total face value of the shares issued shall offset against the capital reserve. If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted.

（二）非同一控制下的企业合并，购买方在购买日应当按照《企业会计准则第20 号——企业合并》确定的合并成本作为长期股权投资的初始投资成本。

(2) For the merger under different control, the merging party shall, on the

date of merger, regard the merger costs ascertained in accordance with the Accounting Standards for Enterprises No. 20 – Merger of Enterprises as the initial cost of the long-term equity investment.

第四条除企业合并形成的长期股权投资以外，其他方式取得的长期股权投资，应当按照下列规定确定其初始投资成本：

Article 4 Besides the long-term equity investments formed by the merger of enterprises, the initial cost of a long-term equity investment obtained by other means shall be ascertained in accordance with the provisions as follows:

（一）以支付现金取得的长期股权投资，应当按照实际支付的购买价款作为初始投资成本。

初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。

(1) The initial cost of a long-term equity investment obtained by making

payment in cash shall be the purchase cost which is actually paid. The initial cost consists of the expenses directly relevant to the obtainment of the longterm equity investment, taxes and other necessary expenses.

（二）以发行权益性证券取得的长期股权投资，应当按照发行权益性证券的公允价值作为初始投资成本。

(2) The initial cost of a long-term equity investment obtained on the basis

of issuing equity securities shall be the fair value of the equity

securities issued.

（三）投资者投入的长期股权投资，应当按照投资合同或协议约定的价值作为初始投资成本，但合同或协议约定价值不公允的除外。

(3) The initial cost of a long-term equity investment of an investor shall

be the value stipulated in the investment contract or agreement except the unfair value stipulated in the contract or agreement.

（四）通过非货币性资产交换取得的长期股权投资，其初始投资成本应当按照《企业会计准则第7 号——非货币性资产交换》确定。

(4) The initial cost of a long-term investment obtained by the exchange of nonmonetary assets shall be ascertained in accordance with the Accounting Standards for Enterprises No. 7 – Exchange of Non-monetary Assets.

（五）通过债务重组取得的长期股权投资，其初始投资成本应当按照《企业会计准则第12 号——债务重组》确定。

(5) The initial cost of a long-term equity investment obtained by recombination of liabilities shall be ascertained in accordance with Accounting Standards for Enterprises No. 12 – Debt Restructuring.

第三章后续计量

Chapter III Subsequent Measurement

第五条下列长期股权投资应当按照本准则第七条规定，采用成本法核算：

Article 5 The following long-term equity investments shall, in accordance with Article 7 of these Standards, be measured by employing the cost method:

（一）投资企业能够对被投资单位实施控制的长期股权投资。控制，是指有权决定一个企业的财务和经营政策，并能据以从该企业的经营活动中获取利益。投资企业能够对被投资单位实施控制的，被投资单位为其子公司，投资企业应当将子公司纳入合并财务报表的合并范围。投资企业对子公司的长期股权投资，应当采用本准则规定的成本法核算，编制合并财务报表时按照权益法进行调整。

(1) A long-term equity investment of an investing enterprise that is able to control the invested enterprise. The term "control" refers to the power to determine the financial and operating polices of an enterprise and obtain benefits from its operating activities of the enterprise. If the investing enterprise can control an invested entity, the invested entity as its subsidiary company shall be included in the consolidation range of the consolidated financial statements. For a long term equity investment on the subsidiary company of an investing enterprise, the investing enterprise shall accounted by employing the cost method as prescribed by these Standards, and shall make an adjustment by employing the equity method when it works out consolidated financial statements.

（二）投资企业对被投资单位不具有共同控制或重大影响，并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资。共同控制，是指按照合同约定对某项经济活动所共有的控制，仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。投资企业与其他方对被投资单位实施共同控制的，被投资单位为其合营企业。重大影响，是指对一个企业的财务和经营政策有参与决策的权力，但并不能够控制或者与其他方一起共同控制这些政策的制定。投资企业能够对被投资单位施加重大影响的,被投资单位为其联营企业。

(2) A long-term equity investment of the investing enterprise that does not do joint control or does not have significant influences on the invested entity, and entity, and has no offer in the active market and its fair value cannot be reliably measured. The term "joint control" refers to the control over an economic activity in accordance with the contracts and agreements, which does not exist unless the investing parties of the economic activity with one an assent on sharing the control power over the relevant important financial and operating decisions. Where an investing enterprise and other parties do joint control over an invested entity, the invested entity shall be their joint enterprise. The term "significant influences" refers to the power to participate in making decisions on the financial and operating policies of an enterprise, but not to control or do joint control together with other parties over the formulation of these policies. Where an investing enterprise is able to have significant influences on an invested entity, the invested entity shall be its associated entity.

第六条在确定能否对被投资单位实施控制或施加重大影响时，应当考虑投资企业和其他方持有的被投资单位当期可转换公司债券、当期可执行认股权证等潜在表决权因素。

Article 6 When ascertaining whether or not it is able to control or have significant influences on an invested entity, an enterprise shall take into consideration the invested enterprises' current convertible corporate bonds and current executable warrants held by the investing enterprise and other parties, as well as other potential factors concerning the voting rights.

第七条采用成本法核算的长期股权投资应当按照初始投资成本计价。追加或收回投资应当调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润，确认为当期投资收益。投资企业确认投资收益，仅限于被投资单位接受投资后产生的累积净利润的分配额，所获得的利润或现金股利超过上述数额的部分作为初始投资成本的收回。

Article 7 The price of a long-term equity investment measured by employing the cost method shall be included at its initial investment cost. If there are additional investments or disinvestments, the cost of the long-term equity investment shall be adjusted. The dividends or profits declared to distribute by the invested entity shall be recognized as the current investment income. The investment income recognized by the investing enterprise shall be limited to the amount received from the accumulative net profits that arise after the invested entity has accepted the investment. Where the amount of profits or cash dividends obtained by the investing entity exceeds the aforesaid amount, it shall be regarded as recovery of initial investment cost.

第八条投资企业对被投资单位具有共同控制或重大影响的长期股权投资，应当按照本准则第九条至第十三条规定，采用权益法核算。

Article 8 A long-term equity investment of the investing enterprise that does joint control or significant influences over the invested entity shall, in accordance with Articles 9 through 13 of these Standards, be measured by employing the equity method.

第九条长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的，不调整长期股权投资的初始投资成本；长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的，其差额应当计入当期损益，同时调整长期股权投资的成本。被投资单位可辨认净资产的公允价值，应当比照《企业会计准则第20 号——企业合并》的有关规定确定。

Article 9 If the initial cost of a long-term equity investment is more than the investing enterprise' attributable share of the fair value of the invested entity's identifiable net assets for the investment, the initial cost of the long-term equity investment may not be adjusted. If the initial cost of a long-term equity investment is less than the investing enterprise' attributable share of the fair value of the invested entity's identifiable net assets for the investment, the difference shall be included in the current profits and losses and the cost of the long-term equity investment shall be adjusted simultaneously. The fair value of the identifiable net assets of the invested entity shall be ascertained by referring to the relevant provisions of the

Accounting Standards for Enterprises No. 20 – Merger of Enterprises.

第十条投资企业取得长期股权投资后，应当按照应享有或应分担的被投资单位实现的净损益的份额，确认投资损益并调整长期股权投资的账面价值。投资企业按照被投资单位宣告分派的利润或现金股利计算应分得的部分，相应减少长期股权投资的账面价值。

Article 10 After an investing enterprise obtains a long-term equity investment, it shall, in accordance with the attributable share of the net profits or losses of the invested entity, recognize the investment profits or losses and adjust the book value of the long-term equity investment. The investing enterprise shall, in the light of the profits or cash dividends declared to distribute by the invested entity, calculate the proportion it shall obtain, and shall reduce the book value of the long-term equity investment correspondingly.

第十一条投资企业确认被投资单位发生的净亏损，应当以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限，投资企业负有承担额外损失义务的除外。被投资单位以后实现净利润的，投资企业在其收益分享额弥补未确认的亏损分担额后，恢复确认收益分享额。

Article 11 An investing enterprise shall recognize the net losses of the invested enterprise until the book value of the long-term equity investment and other long-term rights and interests which substantially form the net investment made to the invested entity are reduced to zero, unless the investing enterprise has the obligation to undertake extra losses. If the invested entity realizes any net profits later, the investing enterprise shall, after the amount of its attributable share of profits offsets against its attributable share of the unrecognized losses, resume to recognize its attributable share of profits.

第十二条投资企业在确认应享有被投资单位净损益的份额时，应当以取得投资时被投资单位各项可辨认资产等的公允价值为基础，对被投资单位的净利润进行调整后确认。被投资单位采用的会计政策及会计期间与投资企业不一致的，应当按照投资企业的会计政策及会计期间对被投资单位的财务报表进行调整，并据以确认投资损益。

Article 12 The investing enterprise shall, on the ground of the fair value of all identifiable assets of the invested entity when it obtains the investment, recognize the attributable share of the net profits and losses of the invested entity after it adjusts the net profits of the invested entity. If the accounting policies and accounting periods adopted by the invested entity are different from those adopted by the investing enterprise, an adjustment shall be made to the financial statements of the invested entity in accordance with the accounting policies and accounting periods of the investing enterprise and recognize the investment profits or losses.

第十三条投资企业对于被投资单位除净损益以外所有者权益的其他变动，应当调整长期股权投资的账面价值并计入所有者权益。

Article 13 Where any change is made to the owner's equity other than the net profits and losses of the invested entity, the book value of the long-term equity investment shall be adjusted and be included in the owner's equity.

第十四条投资企业因减少投资等原因对被投资单位不再具有共同控制或重大影响的，并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资，应当改按成本法核算，并以权益法下长期股权投资的账面价值作为按照成本法核算的初始投资成本。因追加投资等原因能够对被投资单位实施共同控制或重大影响但不构成控制的，应当改按权益法核算，并以成本法下长期股权投资的账面价值或按照《企业会计准则第22 号——金融工具确认和计量》确定的投资账面价值作为按照权益法核算的初始投资成本。

Article 14 For a long-term equity investment for which there is no offer in the active market and of which the fair value cannot be reliably measured, if the investing enterprise has not joint control or significant influence over the invested entity any more as a result of the decrease of investment or other reasons, the cost method shall be employed in the measurement, and the book value of the long-term equity investment employing the equity method shall be regarded as the initial investment cost to be measured by employing the cost method. If an enterprise is able to do joint control or significant influence, which does not constitute control, over the invested entity as a result of additional investment or other reasons, the equity method shall be employed in the measurement, and the book value of the long-term equity investment measured by employing the cost method or the book value of investment ascertained in accordance with the Accounting Standards for Enterprises No. 22 –Recognition and Measurement of Financial Instruments shall be regarded as initial investment cost measured by employing the cost method.

第十五条按照本准则规定的成本法核算的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资，其减值应当按照《企业会计准则第22 号——金融工具确认和计量》处理；其他按照本准则核算的长期股权投资，其减值应当按照《企业会计准则第8 号——资产减值》处理。

Article 15 The impairment of a long-term equity investment which is measured by employing the cost method as prescribed in these Standards, for which there is no offer in the active market and of which the fair value cannot be reliably measured, its impairment shall be disposed in accordance with the Accounting Standards for Enterprises No. 22 –Recognition and Measurement of Financial Instruments. The impairment of any other long-term equity investment measured in accordance with these Standards shall be disposed in accordance with the Accounting Standards for Enterprises No. 8 – Asset Impairment.

第十六条处置长期股权投资，其账面价值与实际取得价款的差额，应当计入当期损益。采用权益法核算的长期股权投资，因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的，处置该项投资时应当将原计入所有者权益的部分按相应比例转入当期损益。Article 16 When disposing of a long-term equity investment, the difference between its book value and the actual purchase price shall be included in the current profits and losses. If any change other than the net profits and losses of the invested entity occurs and is included in the owner's equity, the portion previously included in the owner's equity shall, when disposing of a long-term equity investment measured by employing the equity method, be transferred to the current profits and losses according to a certain proportion.

第四章披露

Chapter IV Disclosure

第十七条投资企业应当在附注中披露与长期股权投资有关的下列信息：

Article 17 An investing enterprise shall, in the notes, disclose the information concerning long-term equity investments as follows:

（一）子公司、合营企业和联营企业清单，包括企业名称、注册地、业务性质、投资企业的持股比例和表决权比例。

(1) The name list of its subsidiary companies, joint ventures and associated enterprises, consisting of the names, registration places, and business nature, proportions of shares and proportions of voting rights of the investing enterprises;

（二）合营企业和联营企业当期的主要财务信息，包括资产、负债、收入、费用等合计金额。

(2) The main financial information of the joint ventures and associated enterprises, consisting of the aggregate amounts of assets, liabilities, incomes, expenses, etc.;

（三）被投资单位向投资企业转移资金的能力受到严格限制的情况。

(3) The information about the restriction of the invested entity's capacity of transferring funds to the investing entity;

（四）当期及累计未确认的投资损失金额。

(4) The current period and accumulative amounts of unrecognized investment losses; and

（五）与对子公司、合营企业及联营企业投资相关的或有负债。

(5) The contingent liabilities or the investments in the subsidiary companies, joint ventures and associated enterprises.

企业会计准则第20 号——企业合并

Accounting Standards for Enterprises No.

20 - Business Combinations

第一章总则

Chapter I General Provisions

第一条为了规范企业合并的确认、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 With a view to regulating the recognition and measurement of business combinations, and disclosure of relevant information, the present Standards are formulated according to the Accounting Standards for Enterprises—Basic Standards.

第二条企业合并，是指将两个或者两个以上单独的企业合并形成一个报告主体的交易或事项。

Article 2 The term "business combinations" refers to a transaction or event bringing together two or more separate enterprises into one reporting entity.

企业合并分为同一控制下的企业合并和非同一控制下的企业合并。

Business combinations are classified into the business combinations under the same control and the business combinations not under the same control. 第三条涉及业务的合并比照本准则规定处理。

Article 3 The business combinations regarding business operation shall be subject to the present Standard.

第四条本准则不涉及下列企业合并：

Article 4 The present Standards does not apply to the following business combinations:

（一）两方或者两方以上形成合营企业的企业合并。

(1) Any business combination in which two or more enterprises form a joint venture;

（二）仅通过合同而不是所有权份额将两个或者两个以上单独的企业合并形成一个报告主体的企业合并。

(2) Any business combination in which two or more separate enterprises are brought together into a reporting entity merely by contract other than ownership shares.

第三章同一控制下的企业合并

Chapter II Business Combinations under the Same Control

第五条参与合并的企业在合并前后均受同一方或相同的多方最终控制且该控制并非暂时性的，为同一控制下的企业合并。

Article 5 A business combination under the same control is a business combination in which all of the combining enterprises are ultimately controlled by the same party or the same parties both before and after the business combination and on which the control is not temporary.

同一控制下的企业合并，在合并日取得对其他参与合并企业控制权的一方为合并方，参与合并的其他企业为被合并方。

In a business combination under the same control, the party which obtains control of other combining enterprise(s) on the combining date is the combining party, the other combining enterprise(s) is (are) the combined party.

合并日，是指合并方实际取得对被合并方控制权的日期。

The "combining date" refers to the date on which the combining party actually obtains control on the combined party.

第六条合并方在企业合并中取得的资产和负债，应当按照合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值（或发行股份面值总额）的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。

Article 6 The assets and liabilities that the combining party obtains in a business combination shall be measured on the basis of their carrying amount in the combined party on the combining date. As for the balance between the carrying amount of the net assets obtained by the combining party and the carrying amount of the consideration paid by it (or the total par value of the shares issued),the additional paid-in capital shall be adjusted. If the additional paid-in capital is not sufficient to be offset, the retained earnings shall be adjusted.

第七条同一控制下的企业合并中，被合并方采用的会计政策与合并方不一致的，合并

方在合并日应当按照本企业会计政策对被合并方的财务报表相关项目进行调整，在此基础上按照本准则规定确认。

Article 7 Where, during a business combination under the same control, the accounting policy adopted by the combined party is different from that adopted by the combining party, the combining party shall, according to accounting policy it adopts, adjust the relevant items in the financial statements of the combined party, and shall, pursuant to the present Standard, recognize them on the basis of such adjustment.

第八条合并方为进行企业合并发生的各项直接相关费用，包括为进行企业合并而支付

的审计费用、评估费用、法律服务费用等，应当于发生时计入当期损益。

Article 8 The direct cost for the business combination of the combining party shall, including the expenses for audit, assessment and legal services, be recorded into the profits and losses at the current period. 为企业合并发行的债券或承担其他债务支付的手续费、佣金等，应当计入所发行债券及其他债务的初始计量金额。企业合并中发行权益性证券发生的手续费、佣金等费用，应当抵减权益性证券溢价收入，溢价收入不足冲减的，冲减留存收益。

The bonds issued for a business combination or the handling fees, commissions and other expenses for assuming other liabilities shall be recorded into the amount of initial measurement of the bonds or other debts. The handling fees, commissions and other expenses for the issuance of equity securities for the business combination shall be credited against the surplus of equity securities; if the surplus is not sufficient, the retained earnings shall be offset.

第九条企业合并形成母子公司关系的，母公司应当编制合并日的合并资产负债表、合并利润表和合并现金流量表。

Article 9 Where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall, on the combining date , prepare a consolidated balance sheet, a profit statement and a cash flow statement.

合并资产负债表中被合并方的各项资产、负债，应当按其账面价值计量。因被合并方采用的会计政策与合并方不一致，按照本准则规定进行调整的，应当以调整后的账面价值计量。

In the consolidated balance sheet, the assets and liabilities of the combined party shall be measured pursuant to their carrying amount. If it is necessary to make an adjustment according to the present Standard because the accounting policy adopted by the combined party is different from that adopted by the combining party, the assets and liabilities of the combined party (parties) shall be measured on the basis of the post-adjustment carrying amount.

合并利润表应当包括参与合并各方自合并当期期初至合并日所发生的收入、费用和利润。被合并方在合并前实现的净利润，应当在合并利润表中单列项目反映。

The consolidated profit statement shall include the incomes, expenses and profits of the combining party incurred from the beginning of the current period to the combining date. The net profits of the combined party which has been realized prior to the combination shall be reflected through an item separately presented in the profit statement.

合并现金流量表应当包括参与合并各方自合并当期期初至合并日的现金流量。

The consolidated cash flow statement shall include the cash flow of the parties to the combination from the beginning of the current period to the combining date.

编制合并财务报表时，参与合并各方的内部交易等，应当按照《企业会计准则第33 号——合并财务报表》处理。

When preparing consolidated financial statements, the internal dealings of the parties to the combination shall be treated according to the Accounting Standards for Enterprises No. 33 - Consolidated Financial Statement.

第三章非同一控制下的企业合并

Chapter III Business Combination Not under the Same Control

第十条参与合并的各方在合并前后不受同一方或相同的多方最终控制的，为非同一控制下的企业合并。

Article 10 A business combination not under the same control is a business combination in which the combining enterprises are not ultimately controlled by the same party or the same parties both before and after the business combination.

非同一控制下的企业合并，在购买日取得对其他参与合并企业控制权的一方为购买方，参与合并的其他企业为被购买方。

In a business combination not under the same control, the party which obtains the control on other combining enterprise(s) on the purchase date is the acquirer, and other combining enterprise(s) is (are) the acquiree. 购买日，是指购买方实际取得对被购买方控制权的日期。

The "acquisition date" refers to the date on which the acquirer actually obtains the control on the acquiree.

第十一条购买方应当区别下列情况确定合并成本：

Article 11 An acquirer shall determine the combination costs respectively in light of the following circumstances:

（一）一次交换交易实现的企业合并，合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。

(1) For a business combination realized by a transaction of exchange, the combination costs shall be the fair values, on the acquisition date, of the assets paid, the liabilities incurred or assumed and the equity securities issued by the acquirer in exchange for the control on the acquiree.

（二）通过多次交换交易分步实现的企业合并，合并成本为每一单项交易成本之和。(2) For a business combination realized by two or more transactions of exchange, the combination costs shall be the summation of the costs of all separate transactions.

（三）购买方为进行企业合并发生的各项直接相关费用也应当计入企业合并成本。

(3) All relevant direct costs incurred to the acquirer for the business combination shall also be recorded into the cost of business combination.（四）在合并合同或协议中对可能影响合并成本的未来事项作出约定的，购买日如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的，购买方应当将其计入合并成本。

(4) Where any future event that is likely to affect the combination costs is stipulated in the combination contract or agreement, if it is likely to occur and its effects on the combination costs can be measured reliably, the acquirer shall record the said amount into the combination costs. 第十二条购买方在购买日对作为企业合并对价付出的资产、发生或承担的负债应当按照公允价值计量，公允价值与其账面价值的差额，计入当期损益。

Article 12 The acquirer shall, on the acquisition date, measure the assets given and liabilities incurred or assumed by an enterprise for a business combination in light of their fair values, and shall record the balances between them and their carrying amounts into the profits and losses at the current period.

第十三条购买方在购买日应当对合并成本进行分配，按照本准则第十四条的规定确认所取得的被购买方各项可辨认资产、负债及或有负债。

Article 13 The acquirer shall distribute the combination costs on the acquisition date, and shall, according to Article 14 of the present Standards, recognize all identifiable assets, liabilities and contingent liabilities it obtains from the acquiree.

（一）购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当确认为商誉。

(1) The acquirer shall recognize the positive balance between the combination costs and the fair value of the identifiable net assets it obtains from the acquiree as business reputation.

初始确认后的商誉，应当以其成本扣除累计减值准备后的金额计量。商誉的减值应当按照《企业会计准则第8 号——资产减值》处理。

The business reputation upon initial measurement shall be measured on the basis of its costs minus the accumulative impairment provisions. The impairment of business reputation shall be treated according to the Accounting Standards for Enterprises No. 8 - Asset Impairment.

（二）购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当按照下列规定处理：

(2) The acquirer shall, pursuant to the following provisions, treat the balance between the combination costs and the fair value of the identifiable net assets it obtains from the acquiree:

1．对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核；

(a)It shall reexamine the measurement of the fair values of the identifiable assets, liabilities and contingent liabilities it obtains from the acquiree as well as the combination costs;

2．经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的，其差额应当计入当期损益。

(b)If, after the reexamination, the combination costs are still less than the fair value of the identifiable net assets it obtains from the acquiree, it shall record the balance into the profits and losses of the current period.

第十四条被购买方可辨认净资产公允价值，是指合并中取得的被购买方可辨认资产的公允价值减去负债及或有负债公允价值后的余额。被购买方各项可辨认资产、负债及或有负债，符合下列条件的，应当单独予以确认：

Article 14 The" fair value of the identifiable net assets of the acquiree" refers to the balance of the fair value of the identifiable assets acquired from the acquiree in a business combination minus the fair value of the liabilities and contingent liabilities. The identifiable assets, liabilities and contingent liabilities which meet the following conditions shall be recognized separately:

（一）合并中取得的被购买方除无形资产以外的其他各项资产（不仅限于被购买方原已确认的资产），其所带来的经济利益很可能流入企业且公允价值能够可靠地计量的，应当单独予以确认并按照公允价值计量。

(1) As for the assets other than intangible assets acquired from the acquiree in a business combination (not limited to the assets which have been recognized by the acquiree), if the economic benefits brought by them are likely to flow into the enterprise and their fair values can be measured reliably, they shall be separately recognized and measured in light of their fair values.

合并中取得的无形资产，其公允价值能够可靠地计量的，应当单独确认为无形资产并按照公允价值计量。

As for any intangible asset acquired in a combination, if its fair value can be measured reliably, it shall be separately recognized as an intangible asset and shall measured in light of its fair value.

（二）合并中取得的被购买方除或有负债以外的其他各项负债，履行有关的义务很可能导致经济利益流出企业且公允价值能够可靠地计量的，应当单独予以确认并按照公允价值计量。

(2) As for the liabilities other than contingent liabilities acquired from the acquiree, if the performance of the relevant obligations are likely to result in any out-flow of economic benefits from the enterprise, and their fair values can be measured reliably, they shall be separately recognized and measured in light of their fair values.

（三）合并中取得的被购买方或有负债，其公允价值能够可靠地计量的，应当单独确认为负债并按照公允价值计量。或有负债在初始确认后，应当按照下列两者孰高进行后续计量：(3) As for the contingent liabilities of the acquiree obtained in a combination, if their fair values can be measured reliably, they shall separately recognized as liabilities and shall be measured in light of their fair values. After a contingent liability is measured initially, it shall be subject to a subsequent measurement according to the higher one of the following amounts:

1．按照《企业会计准则第13 号——或有事项》应予确认的金额；

(a)the amount which shall be recognized according to the Accounting Standards for Enterprises No. 13 - Contingent Events.

2．初始确认金额减去按照《企业会计准则第14 号——收入》的原则确认的累计摊销额后的余额。

(b)the balance of the initially recognized amount minus the accumulative amortization amount which is recognized according to the principle of the Accounting Standards for Enterprises No. 14 - Revenue.

第十五条企业合并形成母子公司关系的，母公司应当设置备查簿，记录企业合并中取得的子公司各项可辨认资产、负债及或有负债等在购买日的公允价值。编制合并财务报表时，应当以购买日确定的各项可辨认资产、负债及或有负债的公允价值为基础对子公司的财务报表进行调整。

Article 15 Where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare accounting books for future reference, which shall record the fair values of the identifiable assets, liabilities and contingent liabilities it obtains from the subsidiary company on the acquisition date. When preparing consolidated financial statements, it shall adjust the financial statements of the subsidiary company on the basis of the fair values of the identifiable assets, liabilities and contingent liabilities determined on the acquisition date.

第十六条企业合并发生当期的期末，因合并中取得的各项可辨认资产、负债及或有负债的公允价值或企业合并成本只能暂时确定的，购买方应当以所确定的暂时价值为基础对企业合并进行确认和计量。

Article 16 Where a business combination occurs at the end of the current period, if the fair values of the identifiable assets, liabilities and contingent liabilities acquired in the combination or the cost of the business combination can only be determined temporarily, the acquirer shall recognize and measure the business combination on the basis of the temporarily determined values.

购买日后12 个月内对确认的暂时价值进行调整的，视为在购买日确认和计量。

Where an adjustment is made to the temporarily determined values within 12 months after the acquisition date, it shall be deemed as the recognition and measurement on the acquisition date.

第十七条企业合并形成母子公司关系的，母公司应当编制购买日的合并资产负债表，因企业合并取得的被购买方各项可辨认资产、负债及或有负债应当以公允价值列示。母公司的合并成本与取得的子公司可辨认净资产公允价值份额的差额，以按照本准则规定处理的结果列示。

Article 17 Where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare a combined balance sheet on the acquisition date, which shall present the identifiable assets, liabilities and contingent liabilities acquired in the combination at their fair values. As for the balance between the combination cost of the parent company and the fair value of the identifiable net assets it obtains from the subsidiary company, it shall present the result of the treatment according to the present Standards.

第四章披露

Chapter IV Disclosure

第十八条企业合并发生当期的期末，合并方应当在附注中披露与同一控制下企业合并有关的下列信息：

Article 18 Where a business combination occurs at the end of the current period, the combining party shall, in its notes, disclose the following information related to the business combination under the same control:

（一）参与合并企业的基本情况。

(1) the basic information on the combining enterprises;

（二）属于同一控制下企业合并的判断依据。

(2) the grounds for the judgment of the business combination under the same control;

（三）合并日的确定依据。

(3) the basis for the determination of the combining date;

（四）以支付现金、转让非现金资产以及承担债务作为合并对价的，所支付对价在合并日的账面价值；以发行权益性证券作为合并对价的，合并中发行权益性证券的数量及定价原则，以及参与合并各方交换有表决权股份的比例。

(4) Where the consideration for the combination is the cash paid, the non-cash assets transferred and the liabilities assumed, it shall disclose the carrying amount of the consideration on the combining date. Where equity securities are issued as consideration for the combination, it shall disclose the number of the equity securities issued during the combination, the pricing principle as well as the proportion of the shares with voting power exchanged by the parties to the combination;

（五）被合并方的资产、负债在上一会计期间资产负债表日及合并日的账面价值；被合并方自合并当期期初至合并日的收入、净利润、现金流量等情况。

(5) The carrying amounts of the assets and liabilities of the combined party on the balance sheet date of the prior accounting period as well as on the combining date; the information on the revenue, net profits and cash flow of the combined party from the beginning of the current period, in which the combination occurs, to the combining date;

（六）合并合同或协议约定将承担被合并方或有负债的情况。

(6) the information on the contingent liabilities of the combined party to be assumed according to the stipulations of the combination contract or agreement;

（七）被合并方采用的会计政策与合并方不一致所作调整情况的说明。

(7) an explanation on the adjustment made because the accounting policy adopted by the combined party is different from that adopted by the combining party; and

（八）合并后已处置或准备处置被合并方资产、负债的账面价值、处置价格等。

(8) the carrying amount or disposal price of the combined party's assets or liabilities which have been disposed of or are to be disposed of.

第十九条企业合并发生当期的期末，购买方应当在附注中披露与非同一控制下企业合并有关的下列信息：

Article 19 Where a business combination occurs at the end of the current period, the acquirer shall, in its notes, disclose the following information on the business combination not under the same control:（一）参与合并企业的基本情况。

(1) the basic information on the combining enterprises;

（二）购买日的确定依据。

(2) the basis for the determination of the acquisition date;

（三）合并成本的构成及其账面价值、公允价值及公允价值的确定方法。

(3) the composition, carrying amount and fair value of the combination costs, as well as the method for the determination of the fair value thereof;

（四）被购买方各项可辨认资产、负债在上一会计期间资产负债表日及购买日的账面价值和公允价值。

(4) the carrying amounts and fair values of the identifiable assets and liabilities of the acquiree on the balance sheet date of the previous accounting period as well as on the acquisition date

（五）合并合同或协议约定将承担被购买方或有负债的情况。

(5) the information on the acquiree's contingent liabilities to be assumed according to the stipulations of the combination contract or agreement; （六）被购买方自购买日起至报告期期末的收入、净利润和现金流量等情况。

(6) the information on the revenues, net profits and cash flow of the acquiree from the acquisition date to the end of the reporting period （七）商誉的金额及其确定方法。

(7) the amount of business reputation and the determination method adopted;

（八）因合并成本小于合并中取得的被购买方可辨认净资产公允价值的份额计入当期损益的金额。

(8) the amount which is recorded into the profits and losses of the current period because the combination cost is smaller than the fair value of the identifiable net assets acquired from the acquiree in the business combination;

（九）合并后已处置或准备处置被购买方资产、负债的账面价值、处置价格等。

(9) the carrying amount or disposal price of the acquiree's assets or liabilities which have been disposed of or are to be disposed of.

新会计准则会计科目表中英文对照18页word

新会计科目表 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable

最新企业会计准则(完整版)

企业会计准则——基本准则 第一章总则 第一条为了规企业会计确认、计量和报告行为，保证会计信息质量，根据《中华人民国会计法》和其他有关法律。行政法规，制定本准则。 第二条本准则适用于在中华人民国境设立的企业〔包括公司，下同〕. 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。 第四条企业应当编制财务会计报告(又称财务报告，下同)。财务会计报告的目标是向财务会计报告使用者提供与企业财务状况。经营成果和现金流量等有关的会计信息，反映企业管理层受托责任履行情况，有助于财务会计报告使用者作出经济决策， 财务会计报告使用者包括投资者、债权人、政府及其有关部门和社会公众等。 第五条企业应当对其本身发生的交易或者事项进行会计确认、计量和报告。 第六条企业会计确认、计量和报告应当以持续经营为前提。 第七条企业应当划分会计期间，分期结算账目和编制财务会计报告。会计期间分为年度和中期。中期是指短于一个完整的会计年度的报告期间。 第八条企业会计应当以货币计量。 第九条企业应当以权责发生制为墓础进行会计确认。计量和报告。 第十条企业应当按照交易或者事项的经济特征确定会计要素。会计要素包括资产、负债、所有者权益、收入、费用和利润。 第十一条企业应当采用借贷记账法记账。 第二章会计信息质量要求 第十二条企业应当以实际发生的交易或者事项为依据进行会计确认、计量和报告，如实反映符合确认和计量要求的各项会计要素及其他相关信息，保证会计信息真实可靠，容完整. 第十三条企业提供的会计信息应当与财务会计报告使用者的经济决策需要相关，有助于财务会计报告使用者对企业过去。现在或者未来的情况作出评价或者预测。 第十四条企业提供的会计信息应当清晰明了，便于财务会计报告使用者理解和使用。

新会计准则会计科目中英文对照表

资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance

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(完整版)企业会计准则(2018年最新修订完整版)

企业会计准则（2018年最新修订完整版）

目录 企业会计准则——基本准则 (8) 第一章总则 (8) 第二章会计信息质量要求 (9) 第三章资产 (10) 第四章负债 (11) 第五章所有者权益 (11) 第六章收入 (12) 第七章费用 (12) 第八章利润 (13) 第九章会计计量 (14) （一）历史成本 (14) （二）重置成本 (14) （三）可变现净值 (14) （四）现值 (14) （五）公允价值 (15) 第十章财务会计报告 (15) 第十一章附则 (16) 企业会计准则第1号——存货 (16) 第一章总则 (16) 第二章确认 (16) 第三章计量 (17) 第四章披露 (20) 企业会计准则第2号——长期股权投资 (20) 第一章总则 (20) 第二章初始计量 (22) 第三章后续计量 (23) 第四章衔接规定 (28) 第五章附则 (28) 企业会计准则第3号——投资性房地产 (28) 第一章总则 (28) 第二章确认和初始计量 (29) 第三章后续计量 (29) 第四章转换 (30) 第五章处置 (31) 第六章披露 (32) 企业会计准则第4号——固定资产 (32) 第一章总则 (32) 第二章确认 (33) 第三章初始计量 (33) 第四章后续计量 (34) 第五章处置 (36) 第六章披露 (37)

企业会计准则第5号——生物资产 (37) 第一章总则 (38) 第二章确认和初始计量 (38) 第三章后续计量 (41) 第四章收获与处置 (43) 第五章披露 (43) 企业会计准则第6号——无形资产 (44) 第一章总则 (44) 第二章确认 (45) 第三章初始计量 (47) 第四章后续计量 (48) 第五章处置和报废 (49) 企业会计准则第7号——非货币性资产交换 (50) 第一章总则 (50) 第二章确认和计量 (50) 第三章披露 (52) 企业会计准则第8号——资产减值 (53) 第一章总则 (53) 第二章可能发生减值资产的认定 (54) 第三章资产可收回金额的计量 (55) 第四章资产减值损失的确定 (58) 第五章资产组的认定及减值处理 (58) 第六章商誉减值的处理 (62) 第七章披露 (63) 企业会计准则第9号——职工薪酬 (66) 第一章总则 (66) 第二章短期薪酬 (68) 第三章离职后福利 (69) 第四章辞退福利 (73) 第五章其他长期职工福利 (74) 第六章披露 (75) 第七章衔接规定 (76) 第八章附则 (76) 企业会计准则第10号——企业年金基金 (76) 第一章总则 (77) 第二章确认和计量 (77) 第三章列报 (79) 企业会计准则第11号——股份支付 (81) 第一章总则 (82) 第二章以权益结算的股份支付 (82) 第三章以现金结算的股份支付 (84) 第四章披露 (85) 企业会计准则第12号——债务重组 (85) 第一章总则 (86)

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新会计准则会计科目表(中英文对照)[2]

一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable

21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against

stock price declining 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account

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