企業(yè)會計準則第33號——合并財務報表-中英對照.doc

Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements企業(yè)會計準則第33號合并財務報表Chapter I General Provisions第一章 總則Article 1: These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the preparation and presentation of consolidated financial statements.第一條 為了規(guī)范合并財務報表的編制和列報，根據(jù)企業(yè)會計準則基本準則，制定本準則。Article 2: consolidated financial statements are structural reports about the financial status, business performances and cash flows of the enterprise group formulated by parent companies and subsidiary companies.第二條 合并財務報表，是指反映母公司和其全部子公司形成的企業(yè)集團整體財務狀況、經(jīng)營成果和現(xiàn)金流量的財務報表。Parent company means the company has one or more subsidiary companies (or main body).母公司，是指有一個或一個以上子公司的企業(yè)（或主體，下同）。Subsidiary companies mean which are controlled by their parent company.子公司，是指被母公司控制的企業(yè)。Article 3: The consolidated financial statements shall at least comprise the following parts:第三條 合并財務報表至少應當包括下列組成部分：(1) The consolidated balance sheet;（一）合并資產(chǎn)負債表；(2) The consolidated profit statement;（二）合并利潤表；(3) The consolidated cash flow statement;（三）合并現(xiàn)金流量表；(4) The consolidated statement of changes in the owners equities (or shareholders equities, the same below); and（四）合并所有者權益（或股東權益，下同）變動表；(5) The notes.（五）附注。Article 4: parent company should prepare consolidated financial statements.第四條 母公司應當編制合并財務報表。Article 5: foreign currency financial statement translation shall be subject to the Accounting Standard for Business Enterprises No.19- Foreign Currency Translation and the Accounting Standards for Enterprises No. 31 - Cash Flow Statements.第五條 外幣財務報表折算，適用企業(yè)會計準則第19號外幣折算和企業(yè)會計準則第31號現(xiàn)金流量表。Chapter II Consolidated Scope第二章 合并范圍Article 6: the scope of consolidated financial statements shall be confirmed base on the control.第六條 合并財務報表的合并范圍應當以控制為基礎予以確定。Control means an enterprise can decide the financial and manage policy of another enterprise and have authority to earn the benefit from another enterprise.控制，是指一個企業(yè)能夠決定另一個企業(yè)的財務和經(jīng)營政策，并能據(jù)以從另一個企業(yè)的經(jīng)營活動中獲取利益的權力。Article 7: parent enterprises have more than half of voting rights of invested enterprises directly or by subsidiaries. Parent enterprises are able to control the invested company, so the invested company shall be determined its subsidiary within the consolidated scope. However, except for the invested company which cant be proved to without controlled by parent enterprise.第七條 母公司直接或通過子公司間接擁有被投資單位半數(shù)以上的表決權，表明母公司能夠控制被投資單位，應當將該被投資單位認定為子公司，納入合并財務報表的合并范圍。但是，有證據(jù)表明母公司不能控制被投資單位的除外。Article 8: parent enterprises having less than half of voting rights of invested enterprises, which meet one of the following conditions, shall be deemed that parent enterprise can control invested enterprises. The invested company shall be determined its subsidiary within the consolidated scope. However, except for the invested company which cant be proved to without controlled by parent enterprise:1) more than half of voting rights of invested enterprises, through the agreement among the other investors of the invested company2) rights to decide the financial and business policy of invested enterprise as the article of association or agreement3) have rights to appoint and removal most of members of the board of directors or such institutions4) have most of voting right in the board of directors or such institutions of invested enterprises.第八條 母公司擁有被投資單位半數(shù)或以下的表決權，滿足下列條件之一的，視為母公司能夠控制被投資單位，應當將該被投資單位認定為子公司，納入合并財務報表的合并范圍。但是，有證據(jù)表明母公司不能控制被投資單位的除外：（一）通過與被投資單位其他投資者之間的協(xié)議，擁有被投資單位半數(shù)以上的表決權。（二）根據(jù)公司章程或協(xié)議，有權決定被投資單位的財務和經(jīng)營政策。（三）有權任免被投資單位的董事會或類似機構的多數(shù)成員。（四）在被投資單位的董事會或類似機構占多數(shù)表決權。Article 9: Whether controlling the invested enterprises, shall consider potential factors of voting rights, including the term of convertible bonds, executable warrants in the period and so on which deprive from invested enterprises owned by the enterprise and others.第九條 在確定能否控制被投資單位時，應當考慮企業(yè)和其他企業(yè)持有的被投資單位的當期可轉(zhuǎn)換的可轉(zhuǎn)換公司債券、當期可執(zhí)行的認股權證等潛在表決權因素。Article 10: parent company shall put all subsidiaries involved in the consolidated scope of consolidated financial statement.第十條 母公司應當將其全部子公司納入合并財務報表的合并范圍。Chapter III consolidated process第三章 合并程序Article 11: consolidated financial statement shall be prepared by parent enterprise based on the financial statement of parent enterprise and subsidiaries, according with other relevant materials, as adjusted long term share investment by equity method.第十一條 合并財務報表應當以母公司和其子公司的財務報表為基礎，根據(jù)其他有關資料，按照權益法調(diào)整對子公司的長期股權投資后，由母公司編制。Article 12: parent company shall unify the accounting policy of each subsidiary and enable accounting policy of subsidiaries to keep consistent with which of parent enterprise.第十二條 母公司應當統(tǒng)一子公司所采用的會計政策，使子公司采用的會計政策與母公司保持一致。The accounting policy is different from which of parent enterprise, which shall be adjusted as parent enterprise; or subsidiaries shall prepare financial statement again required by parent company.子公司所采用的會計政策與母公司不一致的，應當按照母公司的會計政策對子公司財務報表進行必要的調(diào)整；或者要求子公司按照母公司的會計政策另行編報財務報表。Article 13: parent company shall unify the accounting periods of each subsidiaries to keep consistent with parent company.第十三條 母公司應當統(tǒng)一子公司的會計期間，使子公司的會計期間與母公司保持一致。The accounting period is different from parent enterprises, which shall be adjusted as parent enterprise; or subsidiaries shall prepare financial statement again required by parent company.子公司的會計期間與母公司不一致的，應當按照母公司的會計期間對子公司財務報表進行調(diào)整；或者要求子公司按照母公司的會計期間另行編報財務報表。Article 14: when preparing consolidated financial statement, subsidiaries shall provide listed materials besides financial statement:第十四條 在編制合并財務報表時，子公司除了應當向母公司提供財務報表外，還應當向母公司提供下列有關資料：(1) Accounting policy inconsistent with its parent enterprise and its effected amount（一）采用的與母公司不一致的會計政策及其影響金額；(2) Explanation of inconsistent accounting period（二）與母公司不一致的會計期間的說明；(3) All relevant materials of internal transaction occurred among the parent enterprise and other subsidiaries（三）與母公司、其他子公司之間發(fā)生的所有內(nèi)部交易的相關資料；(4) relevant materials for change of owners equity（四）所有者權益變動的有關資料；(5) other materials for preparing consolidated financial statement（五）編制合并財務報表所需要的其他資料。Sector I consolidated balance sheet第一節(jié) 合并資產(chǎn)負債表Article 15: consolidated balance sheet shall be prepared by parent enterprise based on the balance sheet of parent enterprise and subsidiary companies, which is offset the effect on the internal transaction between the parent enterprise and subsidiary company or among the subsidiaries.第十五條 合并資產(chǎn)負債表應當以母公司和子公司的資產(chǎn)負債表為基礎，在抵銷母公司與子公司、子公司相互之間發(fā)生的內(nèi)部交易對合并資產(chǎn)負債表的影響后，由母公司合并編制。(1) long-term share investment from parent companies to subsidiary companies and the parent enterprise enjoyed share of owners equity of subsidiaries shall be offset against each other and corresponding depreciation preparation of long term share investment.（一）母公司對子公司的長期股權投資與母公司在子公司所有者權益中所享有的份額應當相互抵銷，同時抵銷相應的長期股權投資減值準備。On the acquisition date, the balance of long-term share investment from parent companies to subsidiary companies and the parent company enjoyed share of owners equity of subsidiaries shall be indicated in the goodwill item. For the depreciation of goodwill, shall be indicated according with test for devaluation.在購買日，母公司對子公司的長期股權投資與母公司在子公司所有者權益中所享有的份額的差額，應當在商譽項目列示。商譽發(fā)生減值的，應當按照經(jīng)減值測試后的金額列示。Long-term share investment from each company and long-term share investment from subsidiaries to parent company shall be offset correspondence with the long-term share investment as above regulation.各子公司之間的長期股權投資以及子公司對母公司的長期股權投資，應當比照上述規(guī)定，將長期股權投資與其對應的子公司或母公司所有者權益中所享有的份額相互抵銷。(2) the credit and debt from parent enterprises and subsidiary company or among subsidiaries shall be offset against each other, meanwhile corresponding to offset the bad debt provision and depreciation preparation for bond investment.（二）母公司與子公司、子公司相互之間的債權與債務項目應當相互抵銷，同時抵銷應收款項的壞賬準備和債券投資的減值準備。After the bond investments and bond payable from parent enterprises and subsidiary company or among subsidiaries are offset against each other, the balance shall be included into investment income item.母公司與子公司、子公司相互之間的債券投資與應付債券相互抵銷后，產(chǎn)生的差額應當計入投資收益項目。(3) The unrealized internal sales profit and loss, which included in the sales of goods or inventory, fixed assets, construction materials, construction in process and intangible assets, from the parent enterprise and subsidiary enterprise or among the subsidiaries, shall be offset.（三）母公司與子公司、子公司相互之間銷售商品（或提供勞務，下同）或其他方式形成的存貨、固定資產(chǎn)、工程物資、在建工程、無形資產(chǎn)等所包含的未實現(xiàn)內(nèi)部銷售損益應當?shù)咒N。The devaluation preparation or depreciation preparation for inventory, fixed assets, construction materials, construction in process and intangible assets shall be offset with relevant unrealized internal sales profit and loss.對存貨、固定資產(chǎn)、工程物資、在建工程和無形資產(chǎn)等計提的跌價準備或減值準備與未實現(xiàn)內(nèi)部銷售損益相關的部分應當?shù)咒N。(4) Other internal transactions occurred between parent enterprise and subsidiary company or among the subsidiaries, which have an effect on consolidated financial statement, shall be offset.（四）母公司與子公司、子公司相互之間發(fā)生的其他內(nèi)部交易對合并資產(chǎn)負債表的影響應當?shù)咒N。Article 16: for the shares in the owners equity of subsidiary company not belong to parent enterprise, shall be indicated in the item of “minority shareholders equity” belonging the owners equity in the consolidated balance sheet.第十六條 子公司所有者權益中不屬于母公司的份額，應當作為少數(shù)股東權益，在合并資產(chǎn)負債表中所有者權益項目下以“少數(shù)股東權益”項目列示。Article 17: In the period of report, for the added subsidiary companies controlled by the same enterprise preparing the balance sheet, shall adjust the beginning balance of the consolidated financial statement.第十七條 母公司在報告期內(nèi)因同一控制下企業(yè)合并增加的子公司，編制合并資產(chǎn)負債表時，應當調(diào)整合并資產(chǎn)負債表的期初數(shù)。The added subsidiary company not controlled by the same enterprise preparing the balance sheet, shall not adjust the beginning balance of the consolidated financial statement.因非同一控制下企業(yè)合并增加的子公司，編制合并資產(chǎn)負債表時，不應當調(diào)整合并資產(chǎn)負債表的期初數(shù)。Article 18: for parent enterprise settle the subsidiary company during the report period, preparing the consolidate balance sheet shall not adjust the beginning balance of the consolidated financial statement.第十八條 母公司在報告期內(nèi)處置子公司，編制合并資產(chǎn)負債表時，不應當調(diào)整合并資產(chǎn)負債表的期初數(shù)。Sector II consolidated profit statement第二節(jié) 合并利潤表Article 19: consolidated profit statement shall be prepared by parent company based on the profit statements of parent company and subsidiaries, which is offset the effect on the internal transaction occurred between parent company and subsidiaries or among the subsidiaries.第十九條 合并利潤表應當以母公司和子公司的利潤表為基礎，在抵銷母公司與子公司、子公司相互之間發(fā)生的內(nèi)部交易對合并利潤表的影響后，由母公司合并編制。(1) Operating revenue and operating cost from the sales of goods among the parent company and subsidiary company or subsidiaries each other shall be offset.（一）母公司與子公司、子公司相互之間銷售商品所產(chǎn)生的營業(yè)收入和營業(yè)成本應當?shù)咒N。For realized total external sales of goods between parent enterprise and subsidiaries or among the subsidiaries with each other in the end of period, the operating cost of purchaser shall be offset against the operating revenue of supplier.母公司與子公司、子公司相互之間銷售商品，期末全部實現(xiàn)對外銷售的，應當將購買方的營業(yè)成本與銷售方的營業(yè)收入相互抵銷。For inventory, fixed assets, construction materials, construction in process and intangible assets resulting from not realized total external sales of goods between parent enterprise and subsidiaries or among the subsidiaries with each other, the operating cost and operating revenue shall be offset against by each other, meanwhile shall offset the unrealized sales profit and loss involved in several assets.母公司與子公司、子公司相互之間銷售商品，期末未實現(xiàn)對外銷售而形成存貨、固定資產(chǎn)、工程物資、在建工程、無形資產(chǎn)等資產(chǎn)的，在抵銷銷售商品的營業(yè)成本和營業(yè)收入的同時，應當將各項資產(chǎn)所包含的未實現(xiàn)內(nèi)部銷售損益予以抵銷。(2) The unrealized internal sales profit and losses including the fixed assets or intangible assets resulting from the sales of goods between the parent company and subsidiary company or among the subsidiaries shall be offset, as well as the fixed assets depreciation or the intangible amortization and the relevant part with the unrealized internal sales profit and losses shall be offset.（二）在對母公司與子公司、子公司相互之間銷售商品形成的固定資產(chǎn)或無形資產(chǎn)所包含的未實現(xiàn)內(nèi)部銷售損益進行抵銷的同時，也應當對固定資產(chǎn)的折舊額或無形資產(chǎn)的攤銷額與未實現(xiàn)內(nèi)部銷售損益相關的部分進行抵銷。(3) the investment income from holding counterparts bond between the parent company and subsidiary company or among the subsidiaries, shall be offset against the corresponding issuers interest expense.（三）母公司與子公司、子公司相互之間持有對方債券所產(chǎn)生的投資收益，應當與其相對應的發(fā)行方利息費用相互抵銷。(4) The investment income from holding counterparts long-term share investment from the parent company to subsidiary company or among the subsidiaries, shall be offset.（四）母公司對子公司、子公司相互之間持有對方長期股權投資的投資收益應當?shù)咒N。(5) Other internal transactions having effect on consolidated profit statement, which occurred between the parent company and subsidiary company or among the subsidiaries, shall be offset.（五）母公司與子公司、子公司相互之間發(fā)生的其他內(nèi)部交易對合并利潤表的影響應當?shù)咒N。Article 20: The shares belonging to the minority shareholders equity in the net profit and loss in the current period shall be indicated in the item of minority shareholders equity under the net profit of consolidated financial statement.第二十條 子公司當期凈損益中屬于少數(shù)股東權益的份額，應當在合并利潤表中凈利潤項目下以“少數(shù)股東損益”項目列示。Article 21: for the deficit of current period exceeding the share in the beginning of owners equity, the balance should be treated separately as following situations:第二十一條 子公司少數(shù)股東分擔的當期虧損超過了少數(shù)股東在該子公司期初所有者權益中所享有的份額，其余額應當分別下列情況進行處理：(1) The balance shall offset against the minority shareholders equity, which minority shareholders having obligation to assume and minority shareholders have capacity to compensate as article of association or agreements.（一）公司章程或協(xié)議規(guī)定少數(shù)股東有義務承擔，并且少數(shù)股東有能力予以彌補的，該項余額應當沖減少數(shù)股東權益；(2) For not regular minority shareholders to assume, the balance shall be offset against owners equity of parent enterprise. The profit of the subsidiary company to be realized in the following periods, which is not belong the owners equity until it compensate the minority shareholders loss assumed by owners equity of parent company.（二）公司章程或協(xié)議未規(guī)定少數(shù)股東有義務承擔的，該項余額應當沖減母公司的所有者權益。該子公司以后期間實現(xiàn)的利潤，在彌補了由母公司所有者權益所承擔的屬于少數(shù)股東的損失之前，應當全部歸屬于母公司的所有者權益。Article 22: In the period of report, for the added subsidiary companies controlled by the same enterprise, shall involve the incomes, expenses and profits of the combining party incurred from the beginning of the current period to the combining date into consolidated profit statement.第二十二條 母公司在報告期內(nèi)因同一控制下企業(yè)合并增加的子公司，應當將該子公司合并當期期初至報告期末的收入、費用、利潤納入合并利潤表。For the added subsidiary company not controlled by the same enterprise, the incomes, expenses and profits of the combing party incurred from the acquisition date to the end of reporting period shall be involved into the consolidated profit statement.因非同一控制下企業(yè)合并增加的子公司，應當將該子公司購買日至報告期末的收入、費用、利潤納入合并利潤表。Article 23: In the period of report, for the parent company settling the subsidiaries company, the incomes, expenses and profits from the beginning to the settlement date shall be involved in the consolidated profit statement.第二十三條 母公司在報告期內(nèi)處置子公司，應當將該子公司期初至處置日的收入、費用、利潤納入合并利潤表。Sector III consolidated cash flow statement第三節(jié) 合并現(xiàn)金流量表Article 24: consolidated cash flow statement shall be prepared by parent company based on the cash flow statements of parent company and subsidiaries, which is offset the effect on the internal transaction occurred between parent company and subsidiaries or among the subsidiaries.第二十四條 合并現(xiàn)金流量表應當以母公司和子公司的現(xiàn)金流量表為基礎，在抵銷母公司與子公司、子公司相互之間發(fā)生的內(nèi)部交易對合并現(xiàn)金流量表的影響后，由母公司合并編制。The cash as mentioned in these Standards shall include cash and cash equivalents unless the cash equivalents are mentioned simultaneously本準則提及現(xiàn)金時，除非同時提及現(xiàn)金等價物，均包括現(xiàn)金和現(xiàn)金等價物。Article 25: preparing the cash flow statement shall be according with the following requirements:第二十五條 編制合并現(xiàn)金流量表應當符合下列要求：(1) for cash investment or added investment by purchasing equity incurred from between the parent company and subsidiaries company or among the subsidiaries in the current period, the cash flow shall be offset.（一）母公司與子公司、子公司相互之間當期以現(xiàn)金投資或收購股權增加的投資所產(chǎn)生的現(xiàn)金流量應當?shù)咒N。(2) for investment income from between the parent company and subsidiaries company or among the subsidiaries, the cash shall be offset against the dividend distribution, profit or interest payment of cash by each other.（二）母公司與子公司、子公司相互之間當期取得投資收益收到的現(xiàn)金，應當與分配股利、利潤或償付利息支付的現(xiàn)金相互抵銷。(3) for credit and debt of cash settlement from the parent company and subsidiaries or among the subsidiaries, the cash flow shall be offset.（三）母公司與子公司、子公司相互之間以現(xiàn)金結(jié)算債權與債務所產(chǎn)生的現(xiàn)金流量應當?shù)咒N。(4) for sales of goods incurred from between the parent company and subsidiaries company or among the subsidiaries, the cash flow of the current period shall be offset.（四）母公司與子公司、子公司相互之間當期銷售商品所產(chǎn)生的現(xiàn)金流量應當?shù)咒N。(5) for the settlement of fixed assets, intangible assets and other long term assets incurred from between the parent company and subsidiaries company or among the subsidiaries, the net cash of collection shall be offset against the payment of cash for purchasing fixed assets, intangible assets and other long term assets.（五）母公司與子公司、子公司相互之間處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)收回的現(xiàn)金凈額，應當與購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)支付的現(xiàn)金相互抵銷。(6) for other internal transaction incurred from between the parent company and subsidiaries company or among the subsidiaries, the cash flow shall be offset.（六）母公司與子公司、子公司相互之間當期發(fā)生的其他內(nèi)部交易所產(chǎn)生的現(xiàn)金流量應當?shù)咒N。Article 26: the supplementary of consolidated cash flow statement is prepared on basis of consolidated balance sheet and consolidated profit statement.第二十六條 合并現(xiàn)金流量表補充資料可以根據(jù)合并資產(chǎn)負債表和合并利潤表進行編制。Article 27: during the added subsidiaries under the same control, 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 reporting period.第二十七條 母公司在報告期內(nèi)因同一控制下企業(yè)合并增加的子公司，應當將該子公司合并當期期初至報告期末的現(xiàn)金流量納入合并現(xiàn)金流量表。The subsidiary company not controlled by the same enterprise, the consolidated cash flow statement shall include the cash flow from the acquisition date to the end to reporting period.因非同一控制下企業(yè)合并增加的子公司，應當將該子公司購買日至報告期末的現(xiàn)金流量納入合并現(xiàn)金流量表。Article 28: during the settling the subsidiary company, the consolidated cash flow statement shall inc