企业会计准则中英版

1、Article 3第三条Article 2第二条企业会计准则第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。Article1In order to regulatethe recognitionand measurement of long-termequity investments, and disclosure o

2、f relevant information, these Standards are formulated in the light of the Accounting Standards for Enterprises Basic Standards.下列各项适用其他相关会计准则：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. 1

3、9 - 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 inves

4、tments which haven't been dealt with by the present standards.第二章初始计量Chapter II Initial Measurement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：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

5、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 ofenterprisesunder the samecontrol,ifthe considerationof the merging enterprise is that it makes payment in cash, transfersnon-cas

6、h assetsor bear itsdebts,it shall, on thedate of merger, regardthe share of the book valueof theowner's equity ofthemerged enterpriseas the initial cost of the long-term equity investment. The differencebetween the initial cost of the long-term equity investment and thepayment in cash, non-cash

7、assets transferred as well as the book valueof the debts borneby the mergingparty shall offset against the capitalreserve. 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

8、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 equitysecurities,it shall,on the date of merger,regard the share of the bookvalue of the owner's equityof the merged enterprise asthe initial costof the long-term equity investment. The

9、total face value of the stocksissued shall be regarded as the capital stock, while the differencebetween theinitialcost of the long-term equity investmentand totalfacevalue of the shares issued shall offset against the capital reserve. Ifthe capitalreserve is insufficienttodilute,the retainedearning

10、sshallbe 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 withthe Accounting Standards for Enterprises No. 20 Merger of Enterprises a

11、s 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 4Besides the long-term equity investments formed by the mergerof enterprises,the initialcost of a long-termequityinvestment obtainedby othermeans shall beascertainedin accordance withthe

12、 provisionsasfollows:（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 initialcost ofa long-termequityinvestmentobtainedby makingpayment in cash shall be the purchase cost which is actually paid. Theinitial cost consists of the expenses directly relevant to the obtain

13、ment 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 initialcost of a long-termequityinvestmentobtained on the basisof 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

14、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)

15、 The initial cost of a long-term investment obtained by the exchange of nonmonetary assets shall be ascertained in accordance with theAccounting 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 equ

16、ity investment obtained by recombination of liabilities shall be ascertained in accordance withAccounting 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 accord

17、ance with Article 7 of these Standards, be measured by employing the costmethod:（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 equityinvestmentof an investing

18、 enterprisethatisabletocontrolthe investedenterprise.The term "control"refersto thepowerto determine the financial and operating polices of an enterprise andobtain benefits from its operating activities of the enterprise. If theinvestingenterprisecan controlan invested entity,the investede

19、ntityas its subsidiary company shall be included in the consolidation rangeof the consolidated financial statements. For a long term equityinvestment on the subsidiary company of an investing enterprise, theinvesting enterprise shall accounted by employing the cost method asprescribedby theseStandar

20、ds, and shall make an adjustmentby employingthe 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

21、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 theinvested entity, and entity, and has no offer in the active market andits fair value cannot be rel

22、iably measured. The term "joint control"refers to the control over an economic activity in accordance with thecontracts and agreements, which does not exist unless the investingpartiesofthe economic activitywith one an assenton sharingthe controlpower over the relevant important financial

23、and operating decisions.Where an investing enterprise and other parties do joint control overan investedentity,the investedentity shallbe theirjointenterprise.The term "significant influences" refers to the power to participate inmaking decisionson the financialand operatingpoliciesof an e

24、nterprise,but not to control or do joint control together with other parties overtheformulationofthese policies.Where an investingenterpriseis abletohave significantinfluences on an investedentity,the investedentityshall 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

25、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 invest

26、ing enterprise and other parties, as well as other potential factors concerning the voting rights.Article 8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 7The price ofa long-termequityinvest

27、ment measured by employingthe cost method shallbe includedat itsinitialinvestmentcost. Ifthereare additional investments or disinvestments, the cost of the long-termequity investment shall be adjusted. The dividends or profits declaredto distribute by the invested entity shall be recognized as the c

28、urrentinvestment income. The investment income recognized by the investingenterpriseshall be limited to the amount received from the accumulativenet profits that arise after the invested entity has accepted theinvestment. Where theamount ofprofitsor cash dividendsobtainedby theinvesting entity excee

29、ds the aforesaid amount, it shall be regarded asrecovery 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。A long-term equity investment of the investing enterprise that does joint control or significant influences over the invested entity shall, in accordance with

30、 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。Article9 Ifthe initialcostof a long-term

31、equityinvestmentis more thanthe investing enterprise' attributable share of the fair value of theinvestedentity'sidentifiablenet assetsfortheinvestment,theinitialcost ofthe long-term equityinvestment maynot be adjusted.Iftheinitialcost of a long-term equity investment is less than the invest

32、ingenterprise'attributableshare of the fairvalue of the invested entity'sidentifiable net assets for the investment, the difference shall beincluded in the currentprofits and lossesand the cost ofthe long-termequityinvestmentshallbe adjusted simultaneously.The fairvalueof theidentifiable net

33、 assets of the invested entity shall be ascertained byreferring to the relevant provisions of theAccounting Standards for Enterprises No. 20 Merger of Enterprises.Article 13Article 11Article 10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

34、股权投资的账面价值。After an investing enterprise obtains a long-term equityinvestment, 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 investin

35、g enterprise shall, in the light of the profitsor 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

36、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。An investing enterprise shall recognize the net losses of theinvested enterprise until the book value of the long-term equityinvestment and other long-term rights and interests which substantiallyform the net investmentmade to the

37、invested entity are reduced to zero,unless the investing enterprise has the obligation to undertake extralosses. If the invested entity realizes any net profits later, theinvesting enterprise shall, after the amount of its attributable share of profits offsets against its attributable share of the u

38、nrecognized 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。Article12 The investingenterpriseshall,on the ground of the fairvalueof all iden

39、tifiable assets of the invested entity when it obtains theinvestment, recognizethe attributableshare of the net profits and lossesof the invested entity after it adjusts the net profits of the investedentity.If the accounting policiesand accounting periods adoptedby theinvested entity are different

40、from those adopted by the investingenterprise, 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，

41、应当调整长期股权投资的账面价值并计入所有者权益。Where any change is made to the owner's equity other than thenet 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

42、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 14For a long-term equity investment for which there is no offerin the active market and of which the fair value cannot be

43、reliablymeasured, if the investing enterprise has not jointcontrolor significantinfluence over the invested entity any more as a result of the decreaseof investment or otherreasons,the costmethod shall be employed in themeasurement, and the book value of the long-term equity investmentemploying the

44、equity method shall be regarded as the initial investmentcost tobe measured by employingthe costmethod. If an enterprise is ableto do joint control or significant influence, which does not constitutecontrol, over the invested entity as a result of additional investmentor otherreasons, the equity met

45、hod shallbe employed in the measurement,and the book value of the long-term equity investment measured byemploying the costmethod or thebook value of investmentascertainedinaccordance with the Accounting Standards for Enterprises No. 22Recognition and Measurement of Financial Instruments shall be re

46、gardedas 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 15The impairment of a long-term equity investment which ismeasured by employing the cost method as pre

47、scribed in these Standards,for which there is no offer in the active market and of which the fairvalue cannot be reliably measured, its impairment shall be disposed inaccordance with the Accounting Standards for Enterprises No. 22Recognition and Measurement of Financial Instruments. The impairment o

48、fany other long-term equity investment measured in accordance with theseStandards shall be disposed in accordance with the Accounting Standardsfor Enterprises No. 8 Asset Impairment.Article 17第十七条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

49、的部分按相应比例转入当期损益。Article16 Whendisposing of a long-term equity investment, thedifferencebetween its book value and the actual purchase price shall be includedin the current profitsand losses. If any change otherthan thenet profitsand losses of the invested entity occurs and is included in the owner

50、9;sequity,the portionpreviouslyincluded in the owner's equityshall, whendisposing of a long-term equity investment measured by employing theequitymethod, be transferredto the current profitsand losses accordingto a certain proportion.第四章披露Chapter IV Disclosure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：An invest

51、ing 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 andassociated enterprises, consisting of the names, registration places, an

52、d business nature, proportions of shares and proportions of voting rightsof 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, ex

53、penses, 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.Article 5Article 4第四条Article 1企业