中美会计准则比较

普华永道/cnPartII:AComparisonofPRCandUSGAAP第二部分：中国企业会计准则与美国会计制度比较普华永道/cn.Similarities共同点.Differences不同点PwC普华永道Similarities共同点普华永道/cnBasicConceptsandQualitativeCharacteristics基本概念与性质特征PRC中国企业会计制度USGAAP美国会计制度..Validity,Accuracy,CompletenessandTimeliness合法，准确，完整，及时..Consistency一贯性..AccrualBasisofAccounting权责发生制..MatchingPrinciple配比原则..GoingConcernAssumption持续经营假设..SimilartoPRCstandards与中国企业会计制度相似普华永道/cnCashandCashEquivalents现金与现金等价物PRC中国企业会计制度..Cashcomprisescashonhandanddemanddeposits.货币资金包括现金和银行存款。..Cashequivalentsareshort-term,highlyliquidinvestmentsthatarereadilyconvertibletoknownamountsofcashandwhicharesubjecttoaninsignificantriskofchangesinvalue.现金等价物指持有的期限短、流动性强、易于转换为已知金额的现金及价值变动风险很小的投资。..SimilartoPRCaccountingstandards.与中国企业会计制度相似。USGAAP美国会计制度普华永道/cnAccountsReceivableandBadDebtProvision应收帐款与坏帐准备PRC中国企业会计制度..Carriedatoriginalinvoicedamountlessanestimatemadefordoubtfulreceivables.应收帐款按实际发生额入帐，并对应收帐款的回收可能性进行评估后计提坏帐准备。..SimilartoPRCaccountingregulations.同中国企业会计制度相似。USGAAP美国会计制度普华永道/cnInventories存货PRC中国企业会计制度..Carriedatlowerofcostandnetrealizablevalue.UseofFIFO,LIFO,weightedaveragemethod,movingweightedaveragemethodandspecificidentificationmethodtodeterminecost.存货以成本与可变现净值孰低法入帐，存货成本以先进先出法，后进先出法，加权平均法，移动平均法或个别计价法确定。..SimilartoPRCaccountingregulations.Inaddition,theretailmethodisallowed.与中国企业会计制度相似，但也允许使用零售价法计算存货成本，USGAAP美国会计制度普华永道/cn固定资产一现值PRC中国企业会计制度USGAAP美国会计制度..SimilartoPRCaccountingregulations.与中国企业会计制度相似。..Subsequentrevaluationsareprohibited.不允许按重新估计的价值入帐。..Tangiblefixedassetsarestatedatcostlessaccumulateddepreciation.固定资产以原值减去累计折旧后的净值列示。..Subsequentrevaluationsaregenerallynotallowed.固定资产一般不允许按照重新估计的价值入帐。FixedAssets-CarryingValue普华永道/cn固定资产一折旧PRC中国企业会计制度..managementjudgement,enterprisescan企业根据固定资产的实际使用方式和性质，环境及管理层的合理判断确定固定资产的使用年限及残值。..Depreciationcanbemadebasedonthestraight-linemethod,physicalusemethod,etc.折旧方法可选择直线法、工作量法、年数总和法或双倍余额递减法。..SimilartoPRCaccountingregulations.与中国企业会计制度相似。USGAAP美国会计制度FixedAssets-DepreciationBasedonfacts,circumstancesanddeterminetheestimatedusefullivesandsalvagevalueoffixedassets.depreciationmethod,sum-of-the-years’digitmethod,double-decliningbalance普华永道/cnInvestmentProperty投资性资产PRC中国企业会计制度USGAAP美国会计制度..Notaddressedinexistingregulations.现行制度中未对此加以规定。..Therefore,allfixedassets,regardlessofintention,arecarriedatcostlessaccumulateddepreciation(subjecttoimpairmenttests).因此，所有的固定资产，无论使用目的，均按成本减去累计折旧后的净值列示(包括减值准备)。..Treatedasotherpropertiesandshouldbesubjecttodepreciationandimpairmenttests.视为其他资产，计提折旧和减值准备O普华永道/cnInterimFinancialReporting中期财务报告PRC中国企业会计制度..Notmandatorytoprepareinterimfinancialstatementsbutmustusestandardifdoprepare.中期财务报告不是必须编报，但如编报须符合中期财务报告标准。..Basisshouldbeconsistentwithfullyearstatementsandmustincludecomparatives.中期财务报告编制需与全年财务报告基础保持一致，同时应当提供比较会计报表。..SimilartoPRCaccountingstandards;与中国企业会计制度相似。..Cancontaincondensedfinancialinformationbutmustincludecomparatives.可以包括简化的财务信息但必须包括比较会计信息。USGAAP美国会计制度普华永道/cnChangesinAccountingPolicies,EstimatesandCorrectionofErrors会计政策、会计估计变更和会计差错更正PRC中国企业会计制度..Changeinaccountingpolicies-retroactive/prospectivetreatment,dependingonthespecificstandard;会计政策变更一根据具体标准决定采用追溯调整法或未来适用法。..Changeinaccountingestimate-prospectivetreatment;会计估计变更一未来使用法。..CorrectionofErrors-retroactivetreatment.会计差错更正一追溯调整法。..SimilartoPRCaccountingregulations.与中国企业会计制度相似。USGAAP美国会计制度普华永道/cnEventsOccurringAftertheBalanceSheetDate资产负债表日后事项PRC中国企业会计制度..Adjustingandnon-adjustingeventsaredistinguished.区分调整事项与非调整事项。..Proposeddividendsordividendsdeclaredsubsequenttothebalancesheetdatesaredeductedfromequityasofthebalancesheetdate,asanadjustingevent.作为期后调整事项，股利分配方案或在资产负债表日后宣告发放股利应调减资产负债表日的所有者权益0..SimilartoPRCaccountingregulations.与中国企业会计制度相似。USGAAP美国会计制度PwC普华永道Differences不同点普华永道/cnAccountingYear,ReportingCurrencyandLanguage会计年度，记帐本位币及报表语种PRC中国企业会计制度..AccountingYear=CalendarYear会计年度=公历年度..AnotherCurrency+Chinese记帐本位币=人民币或其他货币加人民币折算。..ReportingLanguage=ChineseorAnotherLanguage+Chinese报表语种=中文或其他语种加中文..AccountingYear=DeterminedbyCompany会计年度=有企业自行决定..ReportingCurrency=DeterminedbasedonCountry记帐本位币=报表公布的国家货币..ReportingLanguage=English/DeterminedbasedonCountry报表语种=英文或报表公布国家的语言USGAAP美国会计制度ReportingCurrency=Rmbor普华永道/cnReportingTime-line报表公布的期限PRC中国企业会计制度..Within20daysofthesubsequent在本期报表之后的月份或季度的前20天内，需将资产负债表和利润表上呈有关部门。..Within4monthsofthesubsequent在本会计年度之后的四个月内，审计报告及本年度财务报表需上呈有关部门。..10K).报表公布期限根据不同的证券交易所的规定确定。通常中期及年度财务报表需按要求归档.USGAAP美国会计制度month/quarter,balancesheetsandincomestatementsshouldbesubmittedtotherelevantauthorities;year,anauditreporttogetherwiththeannualfinancialstatementsshouldbesubmittedtotherelevantauthorities.Basedontherequirementsofdifferentstockexchanges,normally,interimandannualfinancialstatementsarerequiredtobefiled(forpublicentities45daysfor10Qand90daysfor普华永道/cnInvestments投资PRC中国企业会计制度USGAAP美国会计制度..Disclosuresofmarketvalueoflistedinvestmentsarerequiredonly.仅要求对上市企业的投资的市价做披露0..normallyaccountedforusingtheequitymethod.However,inter-companybalancesshouldnotbeeliminated.Profitremain.合资比例为50%：50%的企业，通常按照权益法核算。但内部往来账项不得抵消，年底存货的利润率应保留。..financialliability(recognizedandvalue.企业对各类金融资产及金融负债(确认的和未确认的)均应披露其公允价值。..Jointventuresshouldbeaccounted账项可抵消。50%:50%jointventures,theyaremargininyearendinventoryshouldForeachclassoffinancialassetandunrecognized),anenterpriseshoulddiscloseinformationabouttheirfairforusingtheequitymethodandintercompanybalancesshouldbeeliminated.合资企业应使用权益法核算，内部往来普华永道/cnFinancialInstruments金融工具PRC中国企业会计制度USGAAP美国会计制度..投资分为：..Currentinvestments短期投资;..Long-terminvestments长期投资..长期股权投资..Long-termdebtinvestments.长期债权投资..只有短期投资要求按照成本市价孰低法入帐。..Hedgeaccountingisnotaddressed.套期保值会计处理未做规定。..sheet.所有的金融资产和负债，包括金融衍生物，都应在资产负债表上确认。..:首次确认后下列事项也应在报表中披露：..trading(fairvalue);交易(公允价值)..可供销售(公允价值及在权益中未确认的收益和损失)..持有至到期(已摊销成本)Investmentsarecategorizedas:Long-termequityinvestments;Onlycurrentinvestmentsarerequiredtobecarriedatthelowerofcostormarket.Allfinancialassetsandliabilities,includingallderivatives,shouldberecognizedonthebalanceSubsequenttoinitialrecognition,theyshouldberecognizedasavailable-for-sale(fairvalueandunrealizedgainsandlossesrecordedinequity);held-to-maturity(amortizedcost);普华永道/cnThreshold固定资产一资本化标准PRC中国企业会计制度..AccordingtoASBE(applicabletoestimatedusefullivesofmorethan12yearscanbecapitalized.根据企业会计制度（从2002年1月1日起对外商投资企业同样适用）规定，对于使用年限超过1年的生产设备应确认为固定资产。其他价值在2,000元以上使用年限在2年以上的非生产设备应确认为固定资产。..Enterpriseshavethediscretiontodetermineathresholdabovewhichexpendituresarecapitalized.企业可自行决定支出资本化的标准。..Fixedassetsarethosetangibleassetsthatareexpectedtobeusedduringmorethanoneperiod.固定资产是指预计使用期限超过一个会计期间的有形资产。USGAAP美国会计制度FixedAssets-CapitalizationFIEseffective1January2002）,productionequipmentthathaveyearshouldbecapitalized.Inaddition,othernon-productionequipmentaboveRmb2,000withusefullivesofmorethan普华永道/cn租赁一承租人的会计处理PRC中国企业会计制度..以租赁资产的帐面价值与最低租赁付款额现值中的较低者入帐。..undiscountedamountofminimumleasepaymentsifthatundiscountedamountisnotmorethan30%oftotalassets.如果贴现金额不足总资产的30%，也可按照未贴现的最低租赁付款额入帐。..Measuredatthelowerofthecarryingamountoftheassetorthepresentvalueoftheminimumleasepayments.以租赁资产的现值与最低租赁付款额中的较低者入帐。USGAAP美国会计制度Leases-LesseeAccountingRecordatthelowerofthecarryingamountoftheassetinthebooksofthelessorandthepresentvalueoftheminimumleasepayments.Itmayalsobemeasuredatthe普华永道/cnBorrowingCosts借款费用PRC中国企业会计制度..Borrowingcostsonprojectspecificborrowingsbecapitalizedaspartofthecostofacquiringorconstructingatangiblefixedasset.为购建固定资产而专门借入的款项所发生的借款费用允许予以资本化0..Borrowingcosts(specificorindirect)relatingtotheacquisition,constructionorproductionofaqualifyingassetmustbecapitalized.为购建、生产某项资产而发生的借款费用(专门的或间接的)都必须予以资本化。USGAAP美国会计制度普华永道/cnPre-operatingcosts开办费PRC中国企业会计制度USGAAP美国会计制度..Allexpendituresincurredpriortoanenterpriseenteringcommercialproduction/operationqualifyas“preoperatingcosts”.企业投入商业生产或运行前发生的所有支出全部记入“开办费”。..expensedinthemonthwhentheenterpriseenterscommercialproduction/operation.开办费记入“长期待摊费用”予以资本化，并在企业进入商业生产或运行当月记入当期费用。fromthatusedinthePRC.Start-upcostsconsistofestablishmentcostssuchaslegalandsecretarialcostsincurredinestablishingalegalentityorexpenditurestoopenanewfacilityorbusiness;开办费的概念同中国的不同。开办费包括企业成立的费用，如法律实体或新企业成立时发生的法律咨询及其他服务费用。..Start-upcostsaregenerallyexpensed开办费在发生当期即记入费用。Pre-operatingcostsarecapitalizedas“long-termdeferredassets”andThedefinitionofstart-upcostsisdifferentwhenincurred.普华永道/cnConstructionContracts建造合同PRC中国企业会计制度..Thepercentageofcompletionmethodistheonlyallowableformofcontractrevenuerecognitionmethod.完工百分比法是合同收入确定的唯一方法。..Thepercentageofcompletionorthecompletedcontractmethodmaybeused.Oncedecidedaspecificmethod,itshouldbeappliedconsistently.完工百分比法与合同完工法均可选用。方法一经确定，须保持一致。USGAAP美国会计制度普华永道/cnandDevelopmentCosts无形资产一研发成本PRC中国企业会计制度..incurred.所有的研发成本均应在发生时记入当期费用。amortizedrelatingtoaself-createdintangibleareregistrationfeesandlegal自行开发并按法律程序申请取得的无形资产，如专利权等，按依法取得时发生的实际成本。♦♦研究支出应在发生当期记入费用。♦♦Anintangibleassetarisingfromcertaincriteriaaremet.无形资产研发费用如符合一定的标准可予以资本化。..Specialrecognitioncriteriaexistforsoftwaredevelopmentcosts.对软件开发成本的确定有专门的确认标准。USGAAP美国会计制度IntangibleAssets-ResearchAllresearchanddevelopmentcostsshouldberecognizedasanexpenseasTheonlycoststhatarecapitalizedandcostsincurredtoobtainalegalrighttotheasset,suchasapatent.的注册费、律师费等费用作为无形资产Expendituresonresearchshouldberecognizedasanexpensewhenincurred.developmentshouldberecognizedif普华永道/cnlong-livedassets无形资产一其他长期资产PRC中国企业会计制度..Allintangibleassetsshouldbeamortisedevenlyoveritsexpectedusefullifestartinginthemonthinwhichitisobtained.所有的无形资产从取得当月起在预计使用年限内平均摊销。..Forlong-livedintangibleassetsthataredeemedtohaveinfinitelives,theyarenotamortized.对被认为长期有效的无形资产不需摊销。..However,theyshouldbereviewedforimpairmentatleastannually.但这些资产至少每年应检查一次，是否应记提减值准备。USGAAP美国会计制度IntangibleAssets-Other普华永道/cn所有者权益一库藏股PRC中国企业会计制度..PRCenterprisesarenotyetallowedtobuybackitsownshares.中国企业目前不允许回购自身的股票。..Treasurysharesshouldbepresentedonthebalancesheetasadeductionfromequity.库藏股作为所有者权益的减项在资产负债表上列示。..Nogainorlossshouldberecognizedintheincomestatementonthesale,issuance,orcancellationoftreasuryshares.对库藏股的销售，发行或取消在利润表上均不确认损益。USGAAP美国会计制度Equity-TreasuryShares普华永道/cnContingencies一或有事项PRC中国企业会计制度..SimilartoUSGAAP.与美国会计制度类似。..DiscountingisgenerallynotallowedunderPRCaccountingregulations.在中国会计准则下，一般不允许折现。..以下情况应计提准备：..企业由于过去发生的事件而拥有现实义务。..obligation;为履行义务可能造成资源的外流。资源外流可以可靠的估计。..Whentheeffectoftimevalueofmoneyismaterial,the当某笔资金的时效性对价值影响较大，计提准备时应减去该影响数。USGAAP美国会计制度Aprovisionshouldberecognizedwhen:anenterprisehasapresentobligationasaresultofapastevent;probableoutflowofresourcestosettletheareliableestimatecanbemade.amountofprovisionshouldbediscounted.普华永道/cnRevenue收入PRC中国企业会计制度USGAAP美国会计制度..Revenueisrecognizedwhenrisksandrewardshavebeentransferred,andtherevenue(andassociatedcosts)canbemeasuredreliably.收入确认的标准是商品主要的风险与报酬已经转移给买方，企业没有保留与所有权有关的继续管理权，也没有对已售出商品实行控制，相关的收入和成本能够可靠地计量。..VerystringentrulesexistunderSAB101,including:SAB101对此有严格地规定：..assured;可收回性可以合理保证。..商品已发出。..arrangementexists有力的证据证明此项交易存在。..Fixed/determinableprice价格固定或可确定。ceases“control”onthegoodssold,CollectibilityisreasonableDeliveryhasoccurredPersuasiveevidenceofan普华永道/cnEmployeeBenefits员工福利PRC中国企业会计制度USGAAP美国会计制度..Notaddressedinexistingregulations.在现行制度下未做规定。..Employeestockoptionplansarealsonotaddressed.职工优先认股权计划也未做规定。..Inpractice,employeebenefitexpenseswillonlyberecognizedasincurred.实际上，员工福利只有在发生时才予以确认。..企业应将员工为企业提供服务而在未来应获得的福利确认为负债。..DetailedrulesstipulatingtheandESOP.对所定义的福利分配计划及雇员股票拥有计划的会计处理和披露方法有明确的规定。Anenterpriseshouldrecognizealiabilitywhenanemployeehasprovidedserviceinexchangeforemployeebenefitstobepaidinthefuture.accountinganddisclosuresfordefinedbenefitanddefinedcontributionplans普华永道/cnNon-monetaryTransactions非货币性交易PRC中国企业会计制度..Nodistinctionismadebetweenexchangeofsimilarordissimilarassets,excepttotheextentwhenbootisinvolved.Profitorlossisgenerallynotrecognized.除非在交易中涉及现金，不区分同类资产间与不同类资产间的置换。损益一般不确认。..Exchangeofsimilarassets=nogainsorlossesshouldberecognized.同类资产置换=损益不确认。..Exchangeofdissimilarassets=gainsandlossesarerecognizedbasedonfairvalueofgoodsreceivedlessanyboottransferred.不同类资产的置换=根据收到商品的公允价值减去发出商品的帐面价值及所涉及的现金后的净值确认损X益OUSGAAP美国会计制度普华永道/cnCashFlowStatements现金流量表PRC中国企业会计制度..Thedirectmethodtogetherwithasupportingnotereconcilingoperatingresulttocashflowsarisingfromoperationsistheonlypermittedmethod.目前中国只允许使用直接法编制现金流量表，同时用补充资料将净利润调节为经营活动的现金流量。..either:企业应使用现金流量来反应经营活动，编制方法可选用：..thedirectmethod直接法；..ortheindirectmethod或间接法...Ifthedirectmethodisused,thena如果使用直接法，则应同时将净利润调节为经营活动的现金流量。USGAAP美国会计制度Anenterpriseshouldreportcashflowsfromoperatingactivitiesusingreconciliationofnetincomeandoperatingcashflowmustbepresented.普华永道/cnRelatedPartyRelationshipsandTransactions关联方关系及其交易PRC中国企业会计制度..Detaileddisclosuresconcerningtherequired.关联方关系的披露比美国会计制度严格，对关联方的法人身份有具体的披露要求。partytransactions.新的企业会计制度对关联交易的公允性进一步做出了解释。..havebeentransactionsbetweentherelatedparties.无论关联方之间是否存在交易，关联方关系必须披露。..Thenatureandtypeofrelatedparty关联交易的性质及种类须披露。USGAAP美国会计制度ThedisclosureofcontrolrelationshipismorestringentthanUSGAAP.corporateidentityofrelatedpartiesareThenewABSEfurtherrequiresexplanationofthefairnessofanyrelatedRelatedpartyrelationshipsmustbedisclosedirrespectiveofwhethertheretransactionsshouldbedisclosed.普华永道/cnBusinessCombination-Pooling（企业合并-汇总）PRC中国企业会计制度..Silentontheissue.暂无规定。..Poolingisprohibited.Thepurchasemethodmustbeusedtoaccountforallbusinessacquisitions.禁止简单汇总方式的合并。购买方法必须能够反应所有的商业获得。USGAAP美国会计制度普华永道/cnBusinessCombination-Goodwill企业合并一商誉PRC中国企业会计制度USGAAP美国会计制度..anyexcessofthecostoftheacquisitionoverthe如果被合并企业保持其独立法人资格，则超过被合并企业净资产帐面价值（而非公允价值）的合并费用应记入“股权投资差额”。该股权投资差额应按照合同规定的投资年限或在不超过10年的时间内摊销。如果被合并企业失去独立法人资格，则超过被合并企业净资产公允价值的合并费用应确认为“商誉”。♦♦asset.任何超过合并方可确认资产和负债的公允价值的兼并成本在合并交易进行当日应确认为商誉并记入资产。♦♦除非确认商誉不永久有效，否则不得摊销，但每年应对是否做减值准备作出判断，Iftheacquireeretainsitsstatusasalegalperson,thenacquiree’snetassetsbookvalue(notfairvalue)wouldbe“equityinvestmentdifference”.Thisdifferenceshouldbeamortizedovertheinvestmentperiodasstipulatedintheinvestmentcontractoraperiodnotexceeding10years.Iftheacquireedoesnotcontinuetobealegalperson,thenanyexcessofthecostoftheacquisitionovertheacquiree’snetassetsfairvaluewouldberecognizedas“goodwill”.Anyexcessofthecostoftheacquisitionovertheacquirer’sinterestinthefairvalueoftheidentifiableassetsandliabilitiesasatthedateoftheexchangetransactionshouldbedescribedasgoodwillandrecognizedasanUnlessgoodwillisnotdeterminedtohaveaninfinitelive,itshouldnotbeamortizedbutsubjecttoannualimpairmenttests.普华永道/cnBusinessCombination-ProvisionsforTerminationandExitCosts企业合并一企业重组成本PRC中国企业会计制度USGAAP美国会计制度..Silentontheissue.暂无规定。..Provisionsforterminationandexitcostsmayberecognized.Thecriteriarequiresthattheacquirercreatearestructuringplanatorbeforethedateofacquisition.为商业合并重组的成本所提之准备可以确认，但合并方须在合并之前或合并当日提出重组方案。普华永道/cnOwnership%合并会计报表-控制和拥有表决权资本的比例PRC中国企业会计制度USGAAP美国会计制度..Consolidatedfinancialstatementsarerequirediftheinvestor’sinvestmentrepresentsmorethan50%oftheinvestee’stotalcapitaloriftheinvestorcancontroltheinvestee.当投资方拥有被投资企业半数以上表决权资本或能够控制被投资企业时，投资方应该编制合并会计报表。..Subsidiariesareconsolidatedbasedon“control”.投资方编制合并报表的范围应该基于是否能够对被投资方实施“控制”。Consolidation-Controlvs.普华永道/cnfromConsolidation合并会计报表一不纳入合并会计报表内的子公司PRC中国企业会计制度..ASBEprohibitsconsolidationofsubsidiariesoperatinginlinesofbusinessotherthanthatofitsconsolidatedparent.公司的生产经营活动缺乏一体性时，不得将该子公司纳入合并范围。..consolidation.同样，准备近期售出的子公司也不应该纳入合并范围。..Asubsidiaryshouldbeexcludedfromconsolidationwhen:在如下情况时，子公司不应该纳入合并范围：..controlisintendedtobetemporary;对子公司的控制只是暂时性的；..itoperatesunderseverelongabilitytotransferfundstotheparent.在受到长期的管制，导致子公司向母公司的资金调度受到限制0USGAAP美国会计制度Consolidation-Exclusion中国企业会计制度规定，当母公司和子Also,ifsubsidiaryisintendedtobeforsalemayalsobeexcludedfromtermrestrictionswhichimpairits普华永道/cnPurposeEntities合并会计报表一特殊性质的机构PRC中国企业会计制度..Silentontheissue.暂无规定。..SPEsareconsolidatedwhenthesubstanceoftherelationshipbetweenanenterpriseandtheSPEindicatesthattheSPEiscontrolledbytheenterprise.如果投资方和某特殊性质的机构之间的关系确为控制关系时，应将该特殊性质的机构纳入合并范围。USGAAP美国会计制度Consolidation-Special普华永道/cnChangesinForeignExchangeLosses汇率的变动一汇兑损失的资本化PRC中国企业会计制度..暂无规定..amountofarelatedassetonlyifthoseandifitwasimpracticaltohedgethem企业购买资产产生负债，只有在有确切证据证明这些负债不能被支付并且不能在贬值之前进行套期保值，才能将该汇兑损失进行资本化。USGAAP美国会计制度Rates-CapitalizationofExchangeSilentontheissue.Foreignexchangelossesonliabilitiesshouldbeincludedinthecarryingliabilitiescouldnothavebeensettledpriortotheoccurrenceoftheseveredevaluationordepreciationofthereportingcurrency.普华永道/cnForeignCurrencyTranslations外币折算PRC中国企业会计制度..Translatetransactionsatrate1stdayofthemonthinwhichthe外币折算应该使用外币业务发生时中国人民银行公布的汇率，或者采用该外币业务发生当期期初的市场汇率。苴..他的规定与美国会计制度类似。..Translatetransactionsatrateondateoftransaction;采用业务发生时的市场汇率；..Monetaryassets/liabilitiesatbalancesheetrate;货币性资产/负债采用资产负债表日的市场利率；rate;非货币性项目采用历史汇率；..汇兑差额计入权益。USGAAP美国会计制度stipulatedbythePeople’sBankofChina(PBOC)rateondateoftransactionortransactionstookplaceontheissue;OthercriteriasimilartoUSGAAP.NonmonetaryitemsatthehistoricalDifferencetakentoequity.普华永道/cnFinancialReportinginHyperinflationaryEconomies通货膨胀期间的财务报告PRC中国企业会计制度..Silentontheissue.暂无规定。..Thefinancialstatementsofaforeignentitythatreportsinthecurrencyofahyperinflationaryeconomyshouldbestatedintermsofthemeasuringunitcurrentatthebalancesheetdate.以处于通货膨胀时期的币种作为报表的本位币时，应该提供该币种在资产负债表日的折算汇率。USGAAP美国会计制度普华永道/cnImpairment减值PRC中国企业会计制度..Impairmenttestsshouldbecarriedoutannuallyregardlessofwhethertherearetriggereventsornot.无论有无特殊的引发事件，减值测试均应该每年进行。..Seebusinesscombinationonimpairmentofgoodwillandotherlong-livedassets.见企业合并中对于商誉和其他长期资产的减值的规定..Impairmenttestsonotherassetsshouldbecarriedoutifth