企业会计准则第33号——合并财务报表-中英对照

1、Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements企业会计准则第33号合并财务报表Chapter I General Provisions第一章 总则Article 1: These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the preparati

2、on and presentation of consolidated financial statements.第一条 为了规范合并财务报表的编制和列报，根据企业会计准则基本准则，制定本准则。Article 2: consolidated financial statements are structural reports about the financial status, business performances and cash flows of the enterprise group formulated by parent companies and subsidiary

3、companies.第二条 合并财务报表，是指反映母公司和其全部子公司形成的企业集团整体财务状况、经营成果和现金流量的财务报表。Parent company means the company has one or more subsidiary companies (or main body).母公司，是指有一个或一个以上子公司的企业（或主体，下同）。Subsidiary companies mean which are controlled by their parent company.子公司，是指被母公司控制的企业。Article 3: The consolidated financi

4、al statements shall at least comprise the following parts:第三条 合并财务报表至少应当包括下列组成部分：(1) The consolidated balance sheet;（一）合并资产负债表；(2) The consolidated profit statement;（二）合并利润表；(3) The consolidated cash flow statement;（三）合并现金流量表；(4) The consolidated statement of changes in the owners equities (or share

5、holders equities, the same below); and（四）合并所有者权益（或股东权益，下同）变动表；(5) The notes.（五）附注。Article 4: parent company should prepare consolidated financial statements.第四条 母公司应当编制合并财务报表。Article 5: foreign currency financial statement translation shall be subject to the Accounting Standard for Business Enterpri

6、ses No.19- Foreign Currency Translation and the Accounting Standards for Enterprises No. 31 - Cash Flow Statements.第五条 外币财务报表折算，适用企业会计准则第19号外币折算和企业会计准则第31号现金流量表。Chapter II Consolidated Scope第二章 合并范围Article 6: the scope of consolidated financial statements shall be confirmed base on the control.第六条 合

7、并财务报表的合并范围应当以控制为基础予以确定。Control means an enterprise can decide the financial and manage policy of another enterprise and have authority to earn the benefit from another enterprise.控制，是指一个企业能够决定另一个企业的财务和经营政策，并能据以从另一个企业的经营活动中获取利益的权力。Article 7: parent enterprises have more than half of voting rights of

8、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 enter

9、prise.第七条 母公司直接或通过子公司间接拥有被投资单位半数以上的表决权，表明母公司能够控制被投资单位，应当将该被投资单位认定为子公司，纳入合并财务报表的合并范围。但是，有证据表明母公司不能控制被投资单位的除外。Article 8: parent enterprises having less than half of voting rights of invested enterprises, which meet one of the following conditions, shall be deemed that parent enterprise can control inv

10、ested 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 t

11、he 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 boa

12、rd of directors or such institutions of invested enterprises.第八条 母公司拥有被投资单位半数或以下的表决权，满足下列条件之一的，视为母公司能够控制被投资单位，应当将该被投资单位认定为子公司，纳入合并财务报表的合并范围。但是，有证据表明母公司不能控制被投资单位的除外：（一）通过与被投资单位其他投资者之间的协议，拥有被投资单位半数以上的表决权。（二）根据公司章程或协议，有权决定被投资单位的财务和经营政策。（三）有权任免被投资单位的董事会或类似机构的多数成员。（四）在被投资单位的董事会或类似机构占多数表决权。Article 9: Whet

13、her 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.第九条 在确定能否控制被投资单位时，应当考虑企业和其他企业持有的被投资单位的当期可转换的可转换

14、公司债券、当期可执行的认股权证等潜在表决权因素。Article 10: parent company shall put all subsidiaries involved in the consolidated scope of consolidated financial statement.第十条 母公司应当将其全部子公司纳入合并财务报表的合并范围。Chapter III consolidated process第三章 合并程序Article 11: consolidated financial statement shall be prepared by parent enterpri

15、se based on the financial statement of parent enterprise and subsidiaries, according with other relevant materials, as adjusted long term share investment by equity method.第十一条 合并财务报表应当以母公司和其子公司的财务报表为基础，根据其他有关资料，按照权益法调整对子公司的长期股权投资后，由母公司编制。Article 12: parent company shall unify the accounting policy

16、of each subsidiary and enable accounting policy of subsidiaries to keep consistent with which of parent enterprise.第十二条 母公司应当统一子公司所采用的会计政策，使子公司采用的会计政策与母公司保持一致。The accounting policy is different from which of parent enterprise, which shall be adjusted as parent enterprise; or subsidiaries shall prepa

17、re financial statement again required by parent company.子公司所采用的会计政策与母公司不一致的，应当按照母公司的会计政策对子公司财务报表进行必要的调整；或者要求子公司按照母公司的会计政策另行编报财务报表。Article 13: parent company shall unify the accounting periods of each subsidiaries to keep consistent with parent company.第十三条 母公司应当统一子公司的会计期间，使子公司的会计期间与母公司保持一致。The accou

18、nting period is different from parent enterprises, which shall be adjusted as parent enterprise; or subsidiaries shall prepare financial statement again required by parent company.子公司的会计期间与母公司不一致的，应当按照母公司的会计期间对子公司财务报表进行调整；或者要求子公司按照母公司的会计期间另行编报财务报表。Article 14: when preparing consolidated financial st

19、atement, subsidiaries shall provide listed materials besides financial statement:第十四条 在编制合并财务报表时，子公司除了应当向母公司提供财务报表外，还应当向母公司提供下列有关资料：(1) Accounting policy inconsistent with its parent enterprise and its effected amount（一）采用的与母公司不一致的会计政策及其影响金额；(2) Explanation of inconsistent accounting period（二）与母公司不一

20、致的会计期间的说明；(3) All relevant materials of internal transaction occurred among the parent enterprise and other subsidiaries（三）与母公司、其他子公司之间发生的所有内部交易的相关资料；(4) relevant materials for change of owners equity（四）所有者权益变动的有关资料；(5) other materials for preparing consolidated financial statement（五）编制合并财务报表所需要的其他资

21、料。Sector I consolidated balance sheet第一节 合并资产负债表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

22、company or among the subsidiaries.第十五条 合并资产负债表应当以母公司和子公司的资产负债表为基础，在抵销母公司与子公司、子公司相互之间发生的内部交易对合并资产负债表的影响后，由母公司合并编制。(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 an

23、d corresponding depreciation preparation of long term share investment.（一）母公司对子公司的长期股权投资与母公司在子公司所有者权益中所享有的份额应当相互抵销，同时抵销相应的长期股权投资减值准备。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

24、of subsidiaries shall be indicated in the goodwill item. For the depreciation of goodwill, shall be indicated according with test for devaluation.在购买日，母公司对子公司的长期股权投资与母公司在子公司所有者权益中所享有的份额的差额，应当在商誉项目列示。商誉发生减值的，应当按照经减值测试后的金额列示。Long-term share investment from each company and long-term share investment f

25、rom subsidiaries to parent company shall be offset correspondence with the long-term share investment as above regulation.各子公司之间的长期股权投资以及子公司对母公司的长期股权投资，应当比照上述规定，将长期股权投资与其对应的子公司或母公司所有者权益中所享有的份额相互抵销。(2) the credit and debt from parent enterprises and subsidiary company or among subsidiaries shall be o

26、ffset against each other, meanwhile corresponding to offset the bad debt provision and depreciation preparation for bond investment.（二）母公司与子公司、子公司相互之间的债权与债务项目应当相互抵销，同时抵销应收款项的坏账准备和债券投资的减值准备。After the bond investments and bond payable from parent enterprises and subsidiary company or among subsidiarie

27、s are offset against each other, the balance shall be included into investment income item.母公司与子公司、子公司相互之间的债券投资与应付债券相互抵销后，产生的差额应当计入投资收益项目。(3) The unrealized internal sales profit and loss, which included in the sales of goods or inventory, fixed assets, construction materials, construction in proces

28、s and intangible assets, from the parent enterprise and subsidiary enterprise or among the subsidiaries, shall be offset.（三）母公司与子公司、子公司相互之间销售商品（或提供劳务，下同）或其他方式形成的存货、固定资产、工程物资、在建工程、无形资产等所包含的未实现内部销售损益应当抵销。The devaluation preparation or depreciation preparation for inventory, fixed assets, construction

29、materials, construction in process and intangible assets shall be offset with relevant unrealized internal sales profit and loss.对存货、固定资产、工程物资、在建工程和无形资产等计提的跌价准备或减值准备与未实现内部销售损益相关的部分应当抵销。(4) Other internal transactions occurred between parent enterprise and subsidiary company or among the subsidiaries

30、, which have an effect on consolidated financial statement, shall be offset.（四）母公司与子公司、子公司相互之间发生的其他内部交易对合并资产负债表的影响应当抵销。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

31、 owners equity in the consolidated balance sheet.第十六条 子公司所有者权益中不属于母公司的份额，应当作为少数股东权益，在合并资产负债表中所有者权益项目下以“少数股东权益”项目列示。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 consolid

32、ated financial statement.第十七条 母公司在报告期内因同一控制下企业合并增加的子公司，编制合并资产负债表时，应当调整合并资产负债表的期初数。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.因非同一控制下企业合并增加的子公司，编制合并资产负债表时，不应当调整合并资产负债表的期

33、初数。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.第十八条 母公司在报告期内处置子公司，编制合并资产负债表时，不应当调整合并资产负债表的期初数。Sector II consolidated profit statement第二

34、节 合并利润表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.第十九条 合并利润表应当以母公司和子

35、公司的利润表为基础，在抵销母公司与子公司、子公司相互之间发生的内部交易对合并利润表的影响后，由母公司合并编制。(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）母公司与子公司、子公司相互之间销售商品所产生的营业收入和营业成本应当抵销。For realized total external sales of goods betwee

36、n 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.母公司与子公司、子公司相互之间销售商品，期末全部实现对外销售的，应当将购买方的营业成本与销售方的营业收入相互抵销。For inventory, fixed assets, construction materials,

37、 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 un

38、realized sales profit and loss involved in several assets.母公司与子公司、子公司相互之间销售商品，期末未实现对外销售而形成存货、固定资产、工程物资、在建工程、无形资产等资产的，在抵销销售商品的营业成本和营业收入的同时，应当将各项资产所包含的未实现内部销售损益予以抵销。(2) The unrealized internal sales profit and losses including the fixed assets or intangible assets resulting from the sales of goods bet

39、ween 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）在对母公司与子公司、子公司相互之间销售商品形成的固定资产或无形资产所包含的未实现内部销售

40、损益进行抵销的同时，也应当对固定资产的折旧额或无形资产的摊销额与未实现内部销售损益相关的部分进行抵销。(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）母公司与子公司、子公司相互之间持有对方债券所产生的投资收益，应当与其相对应的发行方利息费用

41、相互抵销。(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）母公司对子公司、子公司相互之间持有对方长期股权投资的投资收益应当抵销。(5) Other internal transactions having effect on consolidated profit statement, which occ

42、urred between the parent company and subsidiary company or among the subsidiaries, shall be offset.（五）母公司与子公司、子公司相互之间发生的其他内部交易对合并利润表的影响应当抵销。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

43、 shareholders equity under the net profit of consolidated financial statement.第二十条 子公司当期净损益中属于少数股东权益的份额，应当在合并利润表中净利润项目下以“少数股东损益”项目列示。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

44、二十一条 子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有的份额，其余额应当分别下列情况进行处理：(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）公司章程或协议规定少数股东有

45、义务承担，并且少数股东有能力予以弥补的，该项余额应当冲减少数股东权益；(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

46、minority shareholders loss assumed by owners equity of parent company.（二）公司章程或协议未规定少数股东有义务承担的，该项余额应当冲减母公司的所有者权益。该子公司以后期间实现的利润，在弥补了由母公司所有者权益所承担的属于少数股东的损失之前，应当全部归属于母公司的所有者权益。Article 22: In the period of report, for the added subsidiary companies controlled by the same enterprise, shall involve the inc

47、omes, expenses and profits of the combining party incurred from the beginning of the current period to the combining date into consolidated profit statement.第二十二条 母公司在报告期内因同一控制下企业合并增加的子公司，应当将该子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表。For the added subsidiary company not controlled by the same enterprise, the i

48、ncomes, 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.因非同一控制下企业合并增加的子公司，应当将该子公司购买日至报告期末的收入、费用、利润纳入合并利润表。Article 23: In the period of report, for the parent company settling the subs

49、idiaries company, the incomes, expenses and profits from the beginning to the settlement date shall be involved in the consolidated profit statement.第二十三条 母公司在报告期内处置子公司，应当将该子公司期初至处置日的收入、费用、利润纳入合并利润表。Sector III consolidated cash flow statement第三节 合并现金流量表Article 24: consolidated cash flow statement sh

50、all 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.第二十四条 合并现金流量表应当以母公司和子公司的现金流量表为基础，在抵销母公司与子公司、子公司相互之间发生的内部交易对合并现金流量表

51、的影响后，由母公司合并编制。The cash as mentioned in these Standards shall include cash and cash equivalents unless the cash equivalents are mentioned simultaneously本准则提及现金时，除非同时提及现金等价物，均包括现金和现金等价物。Article 25: preparing the cash flow statement shall be according with the following requirements:第二十五条 编制合并现金流量表应当符合

52、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）母公司与子公司、子公司相互之间当期以现金投资或收购股权增加的投资所产生的现金流量应当抵销。(2) for investment income from betwee

53、n 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）母公司与子公司、子公司相互之间当期取得投资收益收到的现金，应当与分配股利、利润或偿付利息支付的现金相互抵销。(3) for credit and debt of cash settlement from the parent co

54、mpany and subsidiaries or among the subsidiaries, the cash flow shall be offset.（三）母公司与子公司、子公司相互之间以现金结算债权与债务所产生的现金流量应当抵销。(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）母公司与子公司、

55、子公司相互之间当期销售商品所产生的现金流量应当抵销。(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 asse

56、ts, intangible assets and other long term assets.（五）母公司与子公司、子公司相互之间处置固定资产、无形资产和其他长期资产收回的现金净额，应当与购建固定资产、无形资产和其他长期资产支付的现金相互抵销。(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）母公司与子公司、子公司相互之间

57、当期发生的其他内部交易所产生的现金流量应当抵销。Article 26: the supplementary of consolidated cash flow statement is prepared on basis of consolidated balance sheet and consolidated profit statement.第二十六条 合并现金流量表补充资料可以根据合并资产负债表和合并利润表进行编制。Article 27: during the added subsidiaries under the same control, the consolidated cas

58、h flow statement shall include the cash flow of the parties to the combination from the beginning of the current period to the reporting period.第二十七条 母公司在报告期内因同一控制下企业合并增加的子公司，应当将该子公司合并当期期初至报告期末的现金流量纳入合并现金流量表。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.因非同一控制下企业合并增加的子公司，应当将该子公司购买日至报告期末的现金流量纳入合并现金流量表。Article 28: during the settling the subsidiary company, the consolidated cash flow statement shall inc